The appellant has through this appeal challenged the order of the CIT(A), dated 28-9-2005 confirming the order of the Commissioner of Income Tax Companies Zone-IV, Karachi, refusing to rectify the order under section 152(6) vide section 221 of the Income Tax Ordinance, 2001, consequently confirming the order directing the appellant to deduct tax from the payment in accordance with subsection (2) of section 152 of Ordinance, 2001.2. The following objections have been taken by the appellant to the order, dated 28-9-2005:--"2. The learned CIT Appeal has erred in confirming the rejection on application of the appellant under section 221 of the Income Tax Ordinance, 2001 by the learned Commissioner of Income Tax IV, Karachi.(3) The learned CIT Appeals has further erred in confirming the decision of the learned Commissioner of Income Tax that Messrs Independent Media Corporation (Pvt.) Ltd. is a Permanent Establishment of Messrs International Media Corporation FZLLC.(4) The learned CIT Appea...
PRESENT:
S. HASAN IMAM, JUDICIAL MEMBER AND AGHA KAFEEL BARIK, ACCOUNTANT MEMBER
Law: Income Tax Ordinance, 2001
Sections: 127,127,152,152(2),152(5),152(6),159,160 ,161,221
Law: Income Tax Ordinance, 1979
Sections: 87,129
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2007 PTD 1687 | (2007) 96 TAX 41 | 2007 PTR 234