I.T.A. NO.9961/LB OF 1991-92, DECIDED ON 6TH FEBRUARY, 1993. versus I.T.A. NO.9961/LB OF 1991-92, DECIDED ON 6TH FEBRUARY, 1993.
Schedule I, Part IV, paragraph B (2) (a) General Clause Act (XX of 1897), Section 3 (21) of the Central Board of Revenue Circular No. 6 of 1981 Bank of Punjab Act (XII of 1989), Assessment The corporate under any law or under that Act remains a company for the purpose of evaluation under the Income Tax Ordinance, 1979. The word `Government 'shall also cover the Provincial Government used in Schedule I, Para IV, B (2) of the Ordinance, where 60% of the shares of the Corporate Body (Bank) belong to the Provincial Government that Parab (2) (a) And as a formal company within the meaning of Part IV's first schedule, the company is a public company. As a result of this ordinance, a public company was responsible for taxing the first scheduled rates.
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