Law: Income Tax Ordinance, 1979

Section: 18,136

[Income Tax Ordinance (XXXI of 1979)].....Sections 18 & 136---Deduction of Zakat---Appeal to High Court---Question proposed for the opinion of the High Court was "whether the Tribunal was justified in directing the Assessing Officer to allow deduction of Zakat against the income including other head of Income"---Said issue having already been settled by the High Court in case 2003 PTD 1309, question was answered in affirmative in favour of assessee and against the department. Commissioner of Income Tax, Companies-III, Karachi v. Azlak Enterprises (Pvt.) Ltd., Karachi 2003 PTD 1309 ref. ORDER By both these Income Tax Appeals, filed against the order of the I.T.A. No.395-KB of 1997-98, the following question has been proposed for the opinion of this Court:-- (i) "Whether under facts and circumstances of case the learned…

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