| Case ID |
17351017-88ec-4677-aeb1-af9d120dc919 |
| Body |
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| Case Number |
I.T.A. No.5405 LB 86-87 |
| Decision Date |
Sep 29, 1988 |
| Hearing Date |
Oct 31, 1988 |
| Decision |
The Income Tax Appellate Tribunal modified the appellate order of the A A C, directing that the honorarium received by the employee of the Board of Intermediate and Secondary Education, Multan, be treated as exempt under Clause (41A) of the Second Schedule Part-I of the Income Tax Ordinance. The case of medical allowance was also referred for further consideration, emphasizing the need for a certificate to substantiate the claim for exemption. The decision followed previous cases where similar claims were upheld, thereby aligning with established precedents in tax law. |
| Summary |
The case revolves around the exemption of honorarium and medical allowance under the Income Tax Ordinance, 1979. The appellant, an employee of the Board of Intermediate and Secondary Education, Multan, claimed exemptions that were initially disallowed by the Income Tax Officer. The appeal was filed, and the A A C ruled in favor of the appellant concerning the honorarium but required further documentation for the medical allowance. The Tribunal ultimately upheld the exemption for the honorarium while allowing the appellant to provide necessary proof for the medical allowance. This case highlights the importance of understanding tax exemptions applicable to government employees and sets a precedent for similar cases. The trending keywords in this case include 'Income Tax Exemption', 'Honorarium Tax Law', 'Medical Allowance Tax', and 'Income Tax Ordinance 1979', which are crucial for legal professionals and taxpayers alike seeking clarity on tax regulations. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Board of Intermediate and Secondary Education, Multan
|
| Judges |
Mirza Mohammad Wasim
|
| Lawyers |
Munir Qureshi,
Allah Ditta
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
1989 SLD 82,
1989 PTD 601
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
SchedII,PartI,Cl.(41A)
|