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SARWAR & CO. (PVT.) LTD., LAHORE versus COMMISSIONER INLAND REVENUE, R.T.O, ZONE-I, LAHORE


Sections 122 (5A), 113, 153 (1) (C), 169 and Second Schedule, Part 1, CL 126F FBR Letter C No. 4 (1) ITP / 2010 113914 Dated 19 8 2010 FB R Letter C No. 4 (4) ITP / 2012 Dated 19 8 2010 FBR Letter C No 4 (4) ITP / 2009 Dated 6 10 2011 FBR Circular No. 14 Date 6 10 2011 FBR Circular C No. 4 (4) ITP / 2010 Dated 7 6 2013 Appraisal Amendment Agreement Final Tax Regime Waiver Claims and Minimum Taxation Officer By Taxpayers Total Part 1 of Schedule II of Income Tax Ordinance 2001 (126f), made a false tax exemption claim. Receipts of their contracts, which are taxed under section 153 (1) (c) of Income Tax Ordinance 2001, read with section 169 of the Income Tax Ordinance, 2001 Validation of the person's total income, which includes income. Which includes all the heads. The business under section 18 (1) (a) of the Income Tax Ordinance 2001, in which the term PR is expressly mentioned, was used in the total Schedule (126F) of the Second Schedule to the Income Tax Ordinance 2001 Which exempted the profits and profits and not the income under section 169 of the Income Tax Ordinance 2001. 2) Income Tax Ordinance 2001 resulted in the exclusion of all income taxed under any income which means that the final taxable income does not fall within the scope of business income and profit and profit. Therefore, under Total Schedule (126F) of the Second Schedule of Income Tax Ordinance, 2001, only those profits and profits that are taxable within the meaning of section 18 (1) (a) of the Income Tax Ordinance 2001 (c) I was exempt. 126F of the second schedule of the Income Tax Ordinance 2001), while the issue of taxpayers

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