JUDGMENT

AAMER FAROOQ, J.---This is an application under section 133(4) of the Income Tax Ordinance, 2001 for interpretation of the relevant law arising out of decision of Income Tax Appellate Tribunal dated 23-1-2004.2. The assessee is a non-resident company, based in Poland, engaged for providing data services to Oil Exploration Companies in Pakistan. The assessee/respondent filed return of income for the year 1999-2000 declaring net loss of Rs.12,029,896. However, against the declared loss, income was assessed at Rs.9,792,066 under section 62 of the Income Tax Ordinance, 1979 (The Ordinance) vide order dated 30-3-2002. The assessee/respondent filed appeal before Commissioner Income Tax (Appeals) who set aside the assessment, however, made certain directions. The assessee/respondent filed second appeal before Income Tax Appellate Tribunal and contended that in view of Article 7(3) of Double Taxation Agreement, Pakistan Tax Laws were not applicable to it. The learned Income Tax Appellate Tribu...