Joint Venture Association of Persons (AOP). Filing of separate income tax return. Non-Resident status, determination of Dispute was with regard to treating Joint Venture Association of Persons as Non-Resident by imposing tax at the rate of 15% instead of 5%. Held, it made no difference that one of the members of the Association filed income tax return as non-resident, as the same would not change legal position of Association of Person (AOP). As such the AOP as a non-resident and in concurring to the finding that the tax was required to be deducted at the rate of 15% instead of 5% as it was non-resident and in concurring to the finding that the tax was required to be deducted at the rate of 15% instead of 5% as it was non-resident. Reference was answered accordingly.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Sindh High Court | 2022 | MESSRS SINDH IRRIGATION AND DRAINAGE AUTHORITY (SIDA) Vs THE COMMISSIONER OF INCOME TAX HYDERABAD ZONE, HYDERABAD AND ANOTHER |
Income Tax Ordinance, 2001 S. 84 |
Filing of separate income tax return |