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SAFMARINE CONTAINER LINE NV BELGIUME, KARACHI versus C.I.R. ZONE-IV, R.T.O.-III, KARACHI


Sections 7, 124 and 143 (2) Section RO No 231 (I) / 59 Dated 4 6 1959 Agreement to Avoid Double Taxation Between Pakistan and Belgium, Article 8 The Vienna Convention of Treaties Taxes Taxes Taxes Taxes Taxes Taxes The taxpayer company has claimed exemption from tax on receipts derived from container service charges, terminal handling charges and container custody charges under the provisions of Article 8 paragraph 3 of the contract. Liabilities in respect of collection due to charges, terminal handling charges and container custody charges. Under the Act, 8% of tax officers were received by the tax officer under the Income Tax Ordinance 2001. 26 5 1997 With the Shipping Agents Association in which it was determined that if the revenue of the subsidiary was not bilateral, it would be taxed on the basis of Section 7 of the Income Tax Ordinance 2001, whose gross receipts At a certain rate of 8%, it was stated that the contracting parties had executed without dispute and the taxpayers did not rule out any other existing benefits. The taxpayers' appeals had no substance and accordingly. He was rejected by the appellate tribunal.

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