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Income Tax Appellate Tribunal 2012 Workers Welfare Fund Ordinance (XXXVI of 1971)-----S. 4--- Charitable Endowment Act, (VI of 1890)---S.R.O. 1194 dated 27-11-1991 and S.R.O. 1195 dated 27-11-1991

2012 PTD 577

Mode of payment by, and recovery from, industrial establishment
C.I.R., LEGAL DIVISION, REGIONAL TAX OFFICE, ISLAMABAD
Appellant
VS
Messrs T.F. PIPES (PVT.) LTD., ISLAMABAD
Respondent

Case Laws / Head Notes / Paras

---Mode of payment by, and recovery from, industrial establishment---Taxpayer was a manufacturer and seller of pipes---Workers' Welfare Fund was charged---Taxpayer contended that Pakistan Telecommunication Company Limited and Telecom Foundation owned 40% and 60% shares respectively in the company, were not liable to Workers' Welfare Fund as the Telecom Foundation Welfare Fund was established as charitable endowment fund for the benefits and welfare of existing and ex-servicemen of the Telecom Foundation and its subsidiaries---Revenue contended that nature of business of taxpayer was different from its parent company as it derive income from manufacturing and sales of pipes which fell within the purview of "manufacturer" under the definition of "industrial establishment" and mere fact that ...