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THE. COMMISSIONER OF INCOME-TAX CENTRAL `B\', KARACHI versus MESSRS EVENS MEDICAL LTD., KARACHI


The first schedule, Part II Finance Ordinance (XXX of 1977), while considering section 4 of the Income Tax Officer in charge, did not consider maintaining any portion of the income and calculating the tax on the entire income. There is no specific mention of the retained income imposed by the surcharge assessment order but the income tax imposed by the appellate assistant commissioner on the income tax form XX, which was part of the assessment order, excluded the charge. The Income Tax Appellate Tribunal affirmed that the Income Tax Appellate Tribunal confirmed that the entire income was intact and thus The surcharge was to be levied on the income tax and to collect the income tax, and after excluding income, the remaining income was taxed to meet the working capital requirements and where There was no question of making a total income charge. Was born

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