COMMISSIONER OF INCOME TAX/WEALTH TAX MULTAN ZONE, MULTAN versus REHMAN ENTERPRISES
Section 153 (1) (b), 170 and First Schedule, Part (IV), Division III, Clause 2 (a) CBR Circular No. 11 Income Tax Services Return Services of 1991 Complaint of Carriage Contractor Income Tax Authorities The appellate authority was not authorized to issue refunds to the reviewers, who were carriage contractors. Justification carriage contractors were providing services for their principal company, therefore, their return had to be decided from such an angle, only the carriage contractors were included under the First Schedule, Part (IV). , Clause 2 (a) of the Division III, Income Tax Ordinance, 2001, and it was intended by the Legislature that the contractor of the services under section 153 (1) (b) of the Vehicle Contractor Income Tax Ordinance I will come The Appellate Authority's order of 2001 correctly upheld the provisions of Circular No. 11 of 1991 by the Income Tax Appellate Tribunal, there was no application on the service of delivery of matters and words under the Income Tax Ordinance 2001. The Income Tax Appellate Tribunal High Court rightly interpreted it as refusing to interfere with the orders under the two forums.
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