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I.TAS. NOS. 358/HQ AND 379/HQ OF 1990-91, DECIDED ON 30TH MARCH, 1991. versus I.TAS. NOS. 358/HQ AND 379/HQ OF 1990-91, DECIDED ON 30TH MARCH, 1991.


Sections 25, 3 and the Primable Income Tax Ordinance (1979 XXI) of Zakat and Usher Ordinance, 1980, with respect to deduction of zakat from taxable income, while the tax liability of an asset-specific deposit certificate. There was an asset on which the zakat was given. Zakat and Usher Ordinance, under the different provisions of 1980, thus Zakat was indebted to this asset and to prevail on all the provisions under special supply, not on expenditure expenses, but on special provision to earn interest on section 25 of Zakat and Usher Ordinance 1980. Will Including the principles of the Income Tax Ordinance, 1979, and the tax laws, the principle that deductions for obtaining exempt income cannot be allowed.

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