Law: Income Tax Ordinance, 1979

Section: 136

Law: Workers Welfare Fund Ordinance, 1971

Section: 4

Income Tax Ordinance (XXXI of 1979)--S. 136(2)---Workers Welfare Fund Ordinance (XXXVI of 1971), S.4---Workers' welfare fund, deletion of---Judgment passed by Supreme Court---Effect---Appellate Tribunal refused the reference of the questions framed in the appeal on the ground that the matter had already been decided by the Supreme Court---High Court declined to entertain the questions so framed--Appeal was dismissed in circumstances. Civil Petitions Nos. 38, 156 to 180, 199 to 276, 278 to 283, 285 to 320, 323 to 421 and 518 to 524 of 2000 fol. JUDGMENT NASEEM SIKANDAR, J.---In this P.T.R. under section 136 (2) of the Income Tax Ordinance, 1979, the Commissioner, Income Tax/Wealth Tax Companies Zone, Faisalabad has proposed the following questions of law which are stated to have arisen out of the order of the Tribunal, dated 26-10-2000:-- (i) "Whether the facts and circumstances of the case justify the deletion of WWF when subsection (1) of section 4 of Workers' Welfare Fund Ordinance, 1971, clearly says that WWF is payable by Industrial undertakings on the total assessable income in a year and not taxable…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492