Law: Income Tax Ordinance, 1979

Section: 80C,50(4),59(A),66A

(a) Interpretation of statutes----- Definition clause---When a term is used in a statute then the same necessarily is to be defined in the definition clause of that law in order to avoid any ambiguity, complication or difficulty which may likely to arise while it is being interpreted and applied to a situation in the context of its literal and ordinary dictionary meanings in order to construe the same for arriving at a logical conclusion. (b) Interpretation of statutes--- ---- Definition clause---If no definition is given in the main law then, any such terms or phrase or word used in the provisions of law may be given a possible harmonious meaning conveying a sense to the said provisions of law while seeing to its plain, literal and ordinary dictionary meanings. (c) Interpretation of statutes----- ----Definition---Function---Main function of the definition or a term is to remove vagueness and to provide a degree of definiteness to the said term of phrase or word so defined. (d) Interpretation of statutes--- ---- Definition clause---Word "include"---Connotation---Word "include" whenever is given in-any definition is often used in interpretation clause in order to enlarge the meaning of that word or phrase occurring in the provisions of the statute/law and when it is so used then that word and phrase must be construed as comprehending not only such things it signifies according to its nature and import but also things which the interpretation clause declares that it shall include meaning thereby that the definition of a word or phrase when it says includes then it would amount to include alongwith what has been so given in its plain, literal and ordinary dictionary meaning---Word used in an inclusive definition implies extension of that term and phrase and they cannot be treated as restrictive in nature. (e) Income Tax Ordinance (XXXI of 1979)----- ----Ss. 80-C, 50(4), 59(A) & 66-A---C.B.R. Circular No.11 of 1991, dated 30-6-1991---C.B.R. Circular No.8 of 1999, dated 27-7-1999--¬Finance Act (IV of 1999), Preamble---Tax on income of certain contractors and importers---Term "services" ---Connotation---Contract--¬Rendering services under execution of…

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