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Section 233, 170 (4), 169, 120, 115 (4) and 114 Brokerage and Commission Franchise Commission Agent's return claims were dismissed on the basis that tax deduction was made under Section 233 of the Income Tax Ordinance 2001 Was gone The purpose of section 169 of the Income Tax Ordinance, 2001 and was that the recipient under the final tax liability tax regime would be required to return the income under section 114 (4) of the Income Tax Ordinance under section 115 (4) of the Income Tax Ordinance, 2001. It was necessary to submit a statement instead. In 2001, Assisi asserted that he was merely a franchise and not a company agent and thus his relationship with the company / deducting agent was not of a commission agent; the appeal was earlier allowed by the appellate authority. And the tax officer was instructed that according to the Refund Accuracy Agreement, the SCC was also appointed a sub-dealer for the business. The description of the franchised dealer suggests that even an franchise. Such a role was, in its broader context, a fact about `` Agent F whether the returns filed under section 114 of the Income Tax Ordinance 2001 were valid. Whether it was money or not and section 120 of the Income Tax Ordinance 2001 also stated that there was only such return. Section 120 of the Income Tax Ordinance 2001 should emphasize that the Income Tax Ordinance was filed under Section 114 of 2001. The return was complete and the correct return of the income was required to be examined in the spirit of the original scheme and law through the framework of the Universal Self-Assessment Scheme and under this the First Appellate Authority The order was adopted and a remand was made to re-judge the case

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