--Tax on income of certain contractors and importers---Interpretation of S.80-C, Income Tax Ordinance, 1979---Provision of S.80C of the Income Tax Ordinance, 1979 was a non-obstante provision of law having an overriding effect over the other provisions of Income Tax Ordinance, 1979 for the reason that the same starts with the words "notwithstanding anything contained in this Ordinance or any other law for the time being in force" which indicate that the provision had an overriding effect not only in respect of provisions of Income Tax Ordinance, 1979 but also on any other law in force for the time being.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal of Pakistan | 2012 | MESSRS NEW LIGHT HOUSE (PVT.) LTD., LAHORE Vs C.I.T., R.T.O., LAHORE |
Income Tax Ordinance (XXXI of 1979)---
----S.80-C
|
Interpretation of S.80-C, |