COMMISSIONER OF INCOME-TAX versus MESSRS ZAFA PHARMACEUTICAL LABORATORIES (PVT.) LTD.
Income Tax Ordinance 1979 Section 136 (1) Drugs (Licensing, Registration and Advertising) Rules, 1976, R 33 The High Court's question is whether the Tribunal authorizes the exclusion of payroll and allowance-based advertising backs. ? In keeping with the definition of a pharmaceutical company and field force, drug (licensing, registry and advertising) rules were added to R33 of 1976, which the High Court accepted with the observation that there was no exception to the tribunal's finding. Can be taken Medical Representatives confirm elimination of salary and allowance out of allowance
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