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Deduction of tax at source---Liability of persons failing to deduct or pay tax---Amendment by Finance Act, 1999, through an explanation to S.52 of the Income Tax Ordinance, 1979, did not specifically say that same will cure the jurisdictional defect in any assessment orders which had already been passed---Amendment made by the Finance Act, 1999 being not applicable to the assessment orders, dated 15-9-1998, they were nullity in the eye of law---All payments were made prior to 1-7-1998 and at the time of making payments S.50(4) of the Income Tax Ordinance, 1979 did not require any tax to be deducted at source in respect of non-resident---Recipient was admittedly a non-resident and there was nothing in the statute which required deduction of tax at source in respect of non-residents---Provis...
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