JUDGMENT

KH. FAROOQ SAEED, J.-This judgment will dispose of P.T.R. No.12 of 2004, 13 of 2004, 14 of 2004, 15 of 2004 and 16 of 2004 as the common question of law is involved in these petitions.2. This P.T.R. has been filed by the Commissioner of Income/Wealth Tax, MTU, Lahore, by proposing following questions of law:(i) Whether in the facts and circumstances of the case the learned I.T.A.T. is justified to classify the acts, work and jobs carried out by the assessee under the contract as services.(ii) Whether under the facts and circumstances of the case the learned I.T.A.T. is justified to hold that the contractual receipts do not fall under the provision of section 80C of the repealed Ordinance.(iii) Whether in the facts and circumstances of the case the learned I.T.A.T. is justified in vacating the order under section 66-A of the repealed Ordinance passed by the I.A.C.3. The brief facts leading to the above questions of law are that the assessee National Cleaning Services is a registered con...