I.T.AS. NOS. 3579/LB, 3594/LB OF 1994 AND 3582-A/LB OF 1995, DECIDED ON 17TH AUGUST, 1995. versus I.T.AS. NOS. 3579/LB, 3594/LB OF 1994 AND 3582-A/LB OF 1995, DECIDED ON 17TH AUGUST, 1995.
Second Schedule of Income Tax Ordinance 1979, Part I, CL (118E), Section 66 and CBR Letter No. L (14) AP 11/91, dated 20 5 1991 and CBR Letter No. 1 (41). / TP II / 91, Exception dated 15 12 1993, it was the original business activity carried out by the Assessment and not as a statement of commodity which is described in the Memorandum Association in which a diagnostic company The purpose of the exemption should not be determined in the light of this exception should be viewed in the context of actual activity and not only in the object of the memorandum association of the company but also in the memorandum clauses. Recalculate the only item that can estimate that the company was not created specifically to run an industry unit and the like. The assessment or analogy was again bittable, and assessors could easily judge by examining or evaluating the actual business activity where only one manufacturing activity was shown in the accounts created by Assisi. Excluded from the burden that was thrown over his shoulder to claim immunity, Assisi excluded his burden; tax was not justified in granting exemption under Section 66 of the Income Tax Ordinance, 1979 Was. Regardless of the industrial action that remained as part of the item in the Memorandum of Association, where the Assissee engaged itself only in one type of business activity, Revenue would have accepted the claim but excused it. For something else in the Memorandum Association of
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