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I.T.AS. NOS.234/KB, 588/KB AND 589/KB OF 1998-99, DECIDED ON 11TH MARCH, 1999. versus I.T.AS. NOS.234/KB, 588/KB AND 589/KB OF 1998-99, DECIDED ON 11TH MARCH, 1999.


Income Tax Ordinance 1979 Sections 65 and 13 (1) (a) Additional Assessment Extra Assisi was running a shop to sell products manufactured on commission base commissions by a manufacturer, receiving freight, cash privileged, from a manufacturer. The bonuses paid were not mentioned separately in the business and the profit and loss account but it was claimed that all of these figures were also included in the purchase order by the Assessing Officer for the Income Tax Appellate Tribunal. As well as ensuring that the testing officer receives copies of ledger accounts from the product manufacturer and Check whether the aforementioned amounts were debited against purchases or were offered in cash for the achievement of certain goals if the purchase and the amounts quoted and the purchases compared to the data reported by the reviewer, Then there was no case to check it. However, the amounts were paid in cash or were higher than the list of purchases to the manufacturer through Assisi, which may be responsible for determining the revenue.

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