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I.T.AS. NOS. 4465/LB OF 1996, 1418/LB OF 1997, 3212/LB AND 3213/LB OF 2000 versus I.T.AS. NOS. 4465/LB OF 1996, 1418/LB OF 1997, 3212/LB AND 3213/LB OF 2000


Inspection powers of the Income Tax Ordinance 1979 Sections 66A, 80C, 80D, 50 (4) and 50 (4A) 1991 CBR Circular No. 12, 30 199 1991, on the order of the Deputy Commissioner, Additional Commissioner. There was one that was meant to be seconded. The distributors were also obliged to review the fact that the companies had made a debit purchase under section 80C of the Income Tax Ordinance 1979 and Section 80D of the Income Tax Ordinance 1979 under Turnover Tax. In the account of the Assisi, the receipt of property or the business of the Assisi was his commission and as such, under section 80D of the Income Tax Ordinance 1979, he did not receive the amount paid by the buyer / the assessee to his principal and his money. can go. The commission announced by the ACCC was confirmed under Section 80D of the Income Tax Ordinance 1979, the law required that if the estimated tax would otherwise fall short of this amount, he would be responsible for the payment. The balance was outstanding, if the amount paid by the Assisi was less than his commission, he would improve the deficiency and if the tax paid by him was more than his commission amount, Will not be asked to pay the balance. The Additional Commissioner approved under Section 66A of the Income Tax Ordinance 1979 was not justified and was rejected by the Appellate Tribunal.

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