Law: Income Tax Ordinance, 1979

Section: 136

Income Tax Ordinance (XXXI of 1979)-----S. 136---Reference to High Court---Reference to High Court showed that the question proposed in the reference application before the High Court had not arisen from the current order of the Tribunal---Such reference could not therefore, be considered by the High Court. ORDER This Reference Application has been filed to seek consideration of this Court on the question whether the income specifically falling under section 30 of the Income Tax Ordinance, 1979 by virtue of classification given in section 15 of the Income Tax Ordinance, 1979 can be assessed under section 22 as income from business and profession. We note that the same question was brought before the learned ITAT for reference to us. The reference application of…

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