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Income Tax Ordinance (XLIX of 2001)---Ss.148 & 159---Exemption from income tax---Petitioner was a government carriage contractor and running its business in erstwhile Tribal Areas, who sought tax exemption being resident of erstwhile Tribal Areas---Validity---Khyber Pakhtunkhwa Revenue Authority with the prior approval of the Government granted exemption from the whole of tax leviable thereunder to the service providers of the erstwhile Federally or Provincially Administered Tribal Area (FATA and PAT A) through a Notification with the conditions, namely; the service providers were the bona fide residents of the area; and their service providing businesses were located in and they were providing service for consumption exclusively within the territory of the said areas---No doubt that t...
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