Law: Income Tax Ordinance, 1979

Section: 80D,62,129,63

Income Tax Ordinance (XXXI of 1979)----Ss. 80-D & 62---Interpretation and scope of S.80-D, Income Tax Ordinance, 1979---"Turn over"---Meanings---Provision of S.80-D, Income Tax Ordinance, 1979, being not part of machinery sections, chargeability of tax under the said section is assessable under S.63, Income Tax Ordinance, 1979 and appealable before the Commissioner of Income-tax (Appeals). Section 80-D of the Income Tax Ordinance, 1979 provides that notwithstanding anything contained in the Ordinance or any other law for the time being in force where no tax is payable or paid by a company or a registered firm resident in Pakistan or the tax payable or paid is less than one-half per cent of the amount representing its turnover from all sources the aggregate of the declared turnover shall be deemed to be the income of the said company or a registered firm and tax thereon shall be charged in the manner specified in subsection (2). Explanation below subsection (2) of section 80-D ibid, provides that "turnover" means gross receipts exclusive of trade discount shown on invoices or bills derived from sale of goods or from rendering, giving or supplying services or benefits or from execution of contracts. Section 80-D is a charging section and forms part of substantive provision of the law and is not the part of the machinery sections. The chargeability of tax under section 80-D is of course assessable under section 62 of the Ordinance and any order made by the I.T.O. under section 62 of the Ordinance is appealable before Appeal Commissioner. Tax under section 80-D is chargeable only on "turnover" as defined in the Explanation below subsection (2) of the section which reads to mean "gross receipts exclusive of trade discount shown on invoices or bills derived from sale of goods or from rendering, giving or supplying services or benefits, or from execution of contracts". The meanings of the expression "turnover" as given in the above Explanation are to be construed narrowly and strictly for two reasons: Firstly, that the definition starts with the word "means" and where any definition begins with the word "means" the meanings are to be confined within the four…

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