M/s Pakistan Television Corporation Ltd v. Commissioner Inland Revenue (Legal), LTU, Islamabad & others

Supreme Court of Pakistan · 2017

Pakistan Television Corporation Limited (PTV) was not liable to deduct tax under section 153(1)(b) of the Income Tax Ordinance, 2001 as it did not make any payments to WAPDA nor was the former required to collect advance tax under section 233(2) thereof due to the absence of the relationship of agen

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