Law: Income Tax Ordinance, 1979

Section: 164

Income Tax Ordinance (XXXI of 1979)----S. 164---Unilateral relief---Double taxation---Unilateral relief ---Assessee had branches in Azad Kashmir ---Assessee filed income-tax Return in Azad Kashmir--- Income was assessed on the higher side than the declared income by the Assessing Authority of Azad Kashmir ---Assessee also filed return in Pakistan including the income declared in Azad Kashmir---Double tax relief was allowed on the basis of returned income in Azad Kashmir and not on the basis of assessed in Azad Kashmir by the Assessing Authority of Pakistan as the difference of declared income and assessed income in Azad Kashmir was not doubly taxed---First Appellate Authority confirmed the assessment order on the ground that relief would be allowed under S.164 of the Income Tax Ordinance, 1979 on the basis of doubly taxed income and such doubly taxed income referred only to such income as had been suffered tax both in Pakistan and the country in which it had accrued and arisen---Any income suffered incidence of tax in the other country but that had not suffered incidence of tax in Pakistan would not be deemed to be doubly taxed and no relief would be allowed in respect of such income. ORDER MUHAMMAD MUJIBULLAH SIDDIQUI (CHAIRMAN). ---The above appeal is directed against order dated 1-12-1997 by the learned C.I.T.(A), Zone-1, Karachi in I.T.A. No.113 of 1997, relating to the assessment year 1991-92. 2. Heard Mr. Muhammad Qadeer, C.A., learned representative for the appellant and Mr. Misri Ladhani, learned representative for the department.. 3. The sole objection raised on behalf of the appellant is to the non acceptance of relief as sought by the appellant under section 164 of the Income Tax Ordinance, 1979. The ground of appeal is not properly drafted, however, the facts giving rise to this appeal shall make the issue clear. The relevant facts are that the appellant has its branches in Azad Kashmir also and in the assessment year 1991-92 the appellant declared income to its return of total income relating to operation in Azad Kashmir, filed in Azad Kashmir at Rs.35,02,509. The income was assessed at` Rs.74,64,659 The income was thus enhanced by Rs.39.62,150.…

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