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COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD versus MESSRS NATIONAL HOSIERY FACTORY (PVT.) LTD., FAISALABAD


Whether the deduction on payment of sections 23 (viii) (b) and 136 was subject to the facts and circumstances of the question before the High Court as to the decision in the appeal, justified the return of the Aid under the Income Tax Appellate Tribunal. Bonus was in violation of the provisions of section 23 (viii) (b) of the Income Tax Ordinance, 1979, while the Department held that the provision of section 23 (viii) (b) of the Income Tax Ordinance 1979 Is read in the light. , The bonus question had to be determined based on the rationality of the employee's salary, the annual profits of the relationship or business, as well as the relationship with the general practice in the same business or profession. However, because of the order of the two forums below, it was clear that it was said that the quality was maintained, while in the facts and circumstances of the case where rationality was concerned, it would have allowed the reviewer a bonus. Yes. Specifically, the commissioner was set at the income tax level, no case of interference was revealed

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