Law: Income Tax Ordinance, 1979

Section: 136

Income Tax Ordinance (XXXI of 1979)---S.136---Reference to the High Court---Scope---Question of fact---Material on the basis of which the First Appellate Authority found for the assessee and for similar reasons the Tribunal maintained these facts---No legal controversy could be said to have arisen out of the order of the Tribunal. THIS ORDER PASSED BY : SIKANDAR, J:---The Lahore Bench of the Income-tax a has referred to following questions of law for our opinion "Whether on the facts and in the circumstances of the case the Tribunal was justified to uphold the exemption to the assessee under clauses (86) and (94) of the Second Schedule to the Income Tax Ordinance, 1979." 2. The respondent an assessee registered under the Societies Registration Act, 1860 is engaged in running School. For the three years involved viz. 1975-76, 1976-77 and 1977-78, the claimed exemption under clauses (86) and (103) of Second Schedule of the Ordinance, 1979 was refused by the Assessing Officer. He had two reasons to assign. Firstly that the institution was running in profit and had been declaring loss/income earned from that institution. Secondly same of the staff members were foreigners who were being paid big salaries. 3. Learned First Appellate Authority, however, directed acceptance of claim for exemption with reference to clauses (86) and (94) of the Second Schedule of the Income Tax Ordinance, 1979. Learned Tribunal maintained the order of the First Appellate Authority. 4. After hearing the learned…

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