Sections 122 (5A), 148 (7) and 153 (5) (iii) amendment of the assessment will be finalized on import tariff agreements against the adjustment of tax deductions and contract receipts at the import stage. On the basis of the tax liability that section 148 (7) of the Income Tax Ordinance 2001 states, the final status of tax collection by the commercial importer at the import stage is applicable and is applicable in cases where the raw material is their own Imported by industrial initiative for use. That the Assisi Company engaged in a number of trunk agreements in which the goods imported form part of the responsibility of the trunk agreement of the company. Section 153 of the Income Tax Ordinance 2001 provides for the delivery of goods and the execution of the contract. The taxpayers claimed that section 153 (5) (iii) of the Income Tax Ordinance 2001 provides that the goods should be sold in the same condition as they were at the time of import. That the imported goods were not sold in the state in which they were imported and they became part of the overall trunking agreements, under which they were moving / using the agreements reached between the company and its customers. Is. Imported goods for use or use for carrying out contractual obligations cannot be called commercial imports. The final exclusion of tax liabilities was to be taxed from receipts against the contract. And that the contracts were able to be taxed under section 153 of the Income Tax Ordinance 2001 and that the receipt of income would not occur under section 148 of the Income Tax Ordinance 2001 but at the stage of receipt in accordance with the terms of the respective agreements. Such agreements
