MR. JUSTICE MUHAMMAD ATHAR SAEED.-(1). By both these Income Tax Appeals, filed against the order of the I.T.A. No. 395-KB of 1997-98, the following question has been proposed for the opinion of this Court:- "(i) Whether under facts and circumstances of case the Learned Tribunal was justified in directing the assessing officer to allow deduction of Zakat pertaining to the Income Tax Ordinance, 1979, against the income including other head of Income?".
2. The learned counsel for the respondent pointed out that this issue has already been settled by this Court in the case of Commissioner of Income Tax, Companies-III, Karachi v. Azlak Enterprises (Pvt.) Ltd) Karachi 2003 PTD 1309.
3. From the perusal of the above judgment. We have seen that the contention of the Learned counsel for the respondent is correct. Respectfully following this judgment, we answer this question in affirmative in favour of respondent and against the applicant.