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I.T.AS. NOS. 1660/LB TO 1663/LB OF 1992-93 DECIDED ON 21ST MARCH, 1993. versus I.T.AS. NOS. 1660/LB TO 1663/LB OF 1992-93 DECIDED ON 21ST MARCH, 1993.


To avoid double taxation between Pakistan and Switzerland Section 163 && 80 80 AA Convention, Arts II and III waiver fee for technical or industrial or industrial project for internationally recognized non-resident Swiss company sketch design consultant Contracted with a company in Pakistan to work as. Providing expertise in mechanical engineering and professional analysts, engineers, economists and business administrators, the activity of such a non-resident company cannot be construed as technical or professional service because its nature is generally neglected. And such professional services are provided. The Company said that during the course of its normal business activity, the basic nature of the Company's business should be the most important factor in determining the characteristic of the Company's earnings; therefore, the Vice Government involved under the terms of the Double Tax Avoidance Convention. Pakistan and the Swiss Federal Council and

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