Law:

Section:

(a) Income Tax Ordinance (XXXI of 1979)--- ----S.136(1)---Advisory jurisdiction of High Court---Scope---High Court in exercise of its advisory jurisdiction can only give opinion on the questions of law, arising from order of Income Tax Appellate. Tribunal and those questions of law which were proposed in the application under S.136 (1) of Income Tax Ordinance, 1979, filed in the Tribunal for referring the same for opinion of High Court. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 12(5)(a)---Avoidance of Double Taxation Agreement between Government of Pakistan and Government of USA, Art.III(1)---Income deemed to accrue in Pakistan---Exemption---Applicant was a non-resident company, which had provided service of updating the pre-investment feasibility to its client in Pakistan---Applicant claimed exemption under Art.III(1) of Avoidance of Double Taxation Agreement between Government of Pakistan and Government of USA, to its income received for providing service in Pakistan---Validity---Amount received by applicant fell within the definition of Industrial and Commercial Profits---Applicant having no permanent establishment in Pakistan, therefore, its income was exempted under the provisions of Avoidance of Double Taxation Agreement between Government of Pakistan and Government of USA---Income generated by applicant was not taxable in Pakistan---Appeal was allowed accordingly. Commissioner Income Tax v. Messrs Unilever PLC UK. 2002 PTD 44 fol. ORDER MUHAMMAD ATHER SAEED, J.---This Reference Application has been filed under section 136(2) of the Income Tax Ordinance 1979, for seeking the opinion of this Court on the following proposed question said to be arising out of the order of Income Tax Tribunal dated 14-12-1987, passed in LT.A. No. 1592-KB of 1984-85:-- (1) Whether on the facts and circumstances of the case the Income-tax Appellate Tribunal was justified in maintaining the assessment order of the Income Tax Officer having regard to the provisions of section 11 and subsection (5) of section 12 of the Income Tax Ordinance. 1979 and the provisions of the agreement entered into between the Resource Development Corporation Limited and the letter from…

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