In this further appeal under Section 136(1) of the late Income Tax Ordinance, 1979 by the Revenue following question of law is stated to have arisen out of the impugned order of the Income Tax Appellate Tribunal, Lahore Bench dated 27.7.1998:- "Whether in the facts and circumstances of the case the Tribunal was justified in holding that notwithstanding his being a director in more than one company, the assessee was a whole time employee of one of them within the meaning and for the purpose of clause (2)(c) of Rule 3 of Income Tax Rules, 1982?"
2. After hearing the learned counsel for the Revenue we are of the view that the issue in hand already stands decided in favour of the assessee and against the Revenue in a judgment of this Court cited as re:C.I.T./Wealth Tax Companies Zone v. Rana Asif Tauseef (2000 PTD 497).
3. For various reasons given in the judgment we will return an affirmative answer to the aforesaid question.