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MESSRS ROYAL TRAVEL SERVICE (PVT.) LTD., FAISALABAD THROUGH CHIEF EXECUTIVE versus INCOME TAX APPELLATE TRIBUNAL OF PAKISTAN

Source (50, (a), High? and ?6 source) Appeal for deduction of source tax from the High Court when the default terms are the reduction of tax and the liability of those who fail to pay, commission-based airline ticket sales Income Tax Revenue Section 50 (4A), the requirements for attracting the provisions of the Income Tax Ordinance, 1979, i.e. making a kind of payment and the actual payment due by a brokerage or commission, in the case of non- At present, the Assisi was not liable. Neither could they possibly be treated as default and the Income Tax Ordinance 1979 The waiver of a trade that attracts section 52 of the Act cannot be considered a payment under section 50 of the Income Tax Ordinance 1979, nor can the principal airline, at the end of the approval of the discount to the buyer and the seller. Cannot be treated as a recipient of income tax deductions under section 50 (4A) of the Income Tax Ordinance, 1979 Reviewer and Air In the absence of any agency relationship for sale at the end of the ticket buyer, the buyer submits to the diagnostic principles As can not be treated. immigration advocate from Multan lawyer