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BEFORE MUHAMMAD SHARIF CHAUDHRY, ACCOUNTANT MEMBER AND MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER versus BEFORE MUHAMMAD SHARIF CHAUDHRY, ACCOUNTANT MEMBER AND MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER


Income Tax Ordinance 1979 Sections 24 (FFF) and 16 (2) (E) Salaries paid to directors of the Company, are paid or transferred by the Assessing Officer through cross-check. Was denied. Employees' bank account as provided in Section 24 (FFF) of the Ordinance, 1979, Assisi said that the director was not a company employee for the purpose of section 24 (FFF) of the Income Tax Ordinance, 1979 Was the shareholder and owner. Company Accuracy Word / Employee as described in Section 16 (2) (e) of the Income Tax Ordinance, 1979, includes a Managing Director or any other person who, in addition to his position, has any duties or duties in connection with the management. Gives. As regards the management of the affairs of the company, there is no doubt that the directors of the Assisi Company were performing duties and duties and were being paid salaries and wages. Consideration of service revenue with company directors as employees and those directors was justified in denying the salaries paid under section 24 (fff) of the Income Tax Ordinance 1979 because the payment terms were obliged. Their bank accounts were not fulfilled by law, either by check or by transfer

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