Sections 156, 161 and 205 Prizes and Wins Free Samples are distributed to children randomly at various schools across Pakistan by taxpayers and also to the general public in various shopping malls and other entertainment venues, Section 156 of the Income Tax Ordinance 2001 Taxed under The taxpayer asserts that the provision of section 156 of the Income Tax Ordinance 2001 is not applicable in this case as the taxpayer did not submit any offer, so under section 161 of section 205 of the Income Tax Ordinance 2001 The percentage was taxed. No prize was offered to any winner on any competition basis, either on a competitive basis or through a lucky draw or any other scheme, and no specific distributor was sold to a specific target. Free samples were awarded as a reward upon acquisition. , Nor as a concession to any particular distributors under a particular scheme. No such contradiction was found in the order passed under section 161 of the Income Tax Ordinance 2001. From the beginning of the manufacturing activities, taxpayers used distributor services for random distribution to individuals as a free sample to different users and that the primary users of confectionery and other items were children, free of charge in individual children. Distribution of samples. It was also a completely random distribution to the general public at various schools and various shopping malls and other places across Pakistan and did not fall under the purview of the award after being validated under section 156 of the Income Tax Ordinance, 2001 Was. Unanimously appreciated in all dictionaries and referred to as a reward
