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COMMISSIONER OF INCOME TAX, PESHAWAR versus GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD

Sections 50 (5), 56, 61, 63, 80 DD and 2 (21) (24) amending the Constitution of Pakistan (1973), Arts 247 and 188 Supreme Court decision, a private company limited operating in the tribal areas Where the Income Tax Ordinance, 1979 did not apply to Article 247 (3) of the Constitution, the exemption jurisdiction of payment of income tax, as to the question of whether the Assessment is liable to pay the Income Tax or not. Depending on the determination of whether the company is setting up its own office in the tribal area only, its business is operating only in non-taxable areas or the income should also be obtained from the taxable area. That is, the fact is that the fact that one can not make a decision can only be inferred. Depending on the location of the manufacturing unit or the registered office of the company in the taxable area, the exemption from income tax payment cannot be claimed that no taxable income is obtained. In the area where the Income Tax Ordinance 1979 1979 is applicable, this decision ignores such essential aspects of the case which has led to serious prejudice in the case of the department on merit. Reviewed his decision and the department was subsequently declared. To be able to proceed in the matter in accordance with the principles of law law websites from Patika lawyer