In this departmental appeal under Section 136 of the late Income Tax Ordinance, 1979 following question of law is stated to have arisen out of the order of the Income Tax Appellate Tribunal, Lahore Bench dated 16.10.1998:-- "Whether on the facts and circumstances of the case, the learned ITAT was justified to delete the charge of Worker Welfare Fund oh the ground that it is not chargeable in the cases where income is otherwise exempt from levy of tax under any provisions of Income Tax Appellate Tribunal."
2. Learned counsel for the revenue agrees that the issue in hand already stands resolved against the revenue by the Hon'ble Supreme Court of Pakistan on 18.7.2001 passed in Civil Petitions Nos. 521 to 524 to the effect that Worker Welfare Fund was not chargeable from the income which had itself been exempted from the payment of income tax.
3. In the light of the aforesaid judgment of the Hon'ble Supreme Court of Pakistan our answer to the question is in the affirmative.