Question: (c) Whether Appellate Tribunal was justified to exclude the services provided under an agreement/contract from the transactions envisaged under clause (c) of Section 153(1) of the Income Tax Ordinance, 2001?
Answer: Department, while interpreting this clause in their own manner, is ignoring the grammatical rule that phrase other than a contract for shall also be read with the phrase the rendering of or providing of services, besides reading it with the phrase the sale of goods. In simple words ˜rendering of or providing of services under a contract shall be excluded from the clause (c). Our answer to Question No.(c) is also in Affirmative, i.e., against the applicant department.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Lahore High Court | 2016 | COMMISSIONER OF INCOME TAX
Vs KHUSHNOOD AHMED |
Income Tax Ordinance (XLIX of 2001) 133, 153, 153(1), 153(9), 153(9)(b), 153(9)(c) |
F.I.R. |