NAZIM HUSSAIN SIDDIQUI, J.--- In above titled petitions, inter alia, leave to appeal is granted to consider the following:--
(a) Whether the amount of perquisites exceeding 50% the salary of the employees has rightly been added in terms of Section 24(1) of Income Tax Ordinance, 1979?
(b) Whether the provisions of Article III of Avoidance of Double Taxation Agreement between Government of Pakistan and Government of United States of America are applicable in perquisite case?
(c) To examine the scope of Section 163 and Section 24(1) of the Income Tax Ordinance and Rule 20 of the Income Tax Rules, 1982 with reference to the facts and circumstances of these cases.
2. The appeals be fixed for regular hearing within four months.