Law: Income Tax Ordinance, 1979

Section: 50,80,50(4),80(C)

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 50(4) & 80-C---Stevedoring services rendered during assessment years 1996-97 to 2000-2001-- Deduction of tax at source on such Stevedoring receipts---Treating such deduction, as full and final discharge of tax liability of assessee for the assessment years---Scope---Present case related to period when legislature had not provided definition of term "stevedoring services", thus, ordinary dictionary meaning would be applied thereto during its pre-defined period--Case had to be decided in accordance with law prevalent at relevant time--- Such deductions relating to predefined period of term "stevedoring services" could not be considered as full and final discharge of tax liability---Provisions of S. 80-C of Income Tax Ordinance, 1979 would not apply to such deductions -- Principles. Premier Mercantile Services v. Commissioner of Income Tax 97 Tax 89 ref. (b) Taxation----Case is to be decided in accordance with the law prevalent at relevant time. (c) Interpretation of statutes---Fiscal statute---Central Board of Revenue (C.B.R.), powers of---Scope---C.B.R. could not interpret provisions of fiscal law--Illustration. Central Assurance 68 Taxation 86 rel. THIS JUDGMENT DELIVERED BY: IRFAN SAADAT KHAN, J.---These are two sets of Income Tax Cases (ITC). The ITC No.132 of 2002, ITC No.154 of 2002, ITC No.155 of 2002, ITC No.56 of 2002, ITC No.181 of 2002 have been filed against the consolidated order passed by the Income Tax Appellate Tribunal (ITAT) in R.A. No.589-KB/2001 to R.A. No.593-KB/2001 pertaining to the assessment years 1996-97 to 2000-2001 dated 13-2-2002. These R.A. were filed by the department before the ITAT against the order passed by the ITAT in I.T.As. Nos.1526 of 2001 to 1530-KB/2001 relating to the same assessment years in respect of the consolidated order passed by the ITAT dated 10-8-2001. The second set of I.T.Cs. bearing No. I.T.Cs. Nos.124 of 2003 to 127 of 2003 have been filed by the department against the order passed by the ITAT in R.As. Nos.283-KB/2002 to 286-KB/2002 pertaining to the assessment years 1996-97 to 1999-2000 in respect of the decision given by the Tribunal in I.T.As. Nos.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492