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Inland Revenue Appellate Tribunal of Pakistan 2012 Income Tax Ordinance (XXXI of 1979)--- ----S.50(5)

2012 PTD 761

Deduction of tax at source---Interpretation of S.50(5),
MESSRS NEW LIGHT HOUSE (PVT.) LTD., LAHORE
Appellant
VS
C.I.T., R.T.O., LAHORE
Respondent

Case Laws / Head Notes / Paras

---Deduction of tax at source---Interpretation of S.50(5), Income Tax Ordinance, 1979---Provision of S.50(5) of the Income Tax Ordinance, 1979 was a non-obstante provision of law having overriding effect over any law in force for the time being including Income Tax Ordinance, 1979---Phrase "any law for the time being in force" had been used, in contrast to the other similar provisions, the words "notwithstanding anything contained in this Ordinance" had been used---Word "any" used in phrase of the subsection (5) expands the scope of provision for the purposes of overriding effect on all the laws, whereas the other words restrict the overriding effect to the provision of Income Tax Ordinance, 1979 alone---Connotation "any" had two different colours, meaning and uses and was capable to be ap...