WAZIR ALI INDUSTRIES LTD. versus APPELLATE TRIBUNAL INLAND REVENUE, KARACHI
Sections 133, 156 [as amended by the Finance Act (I of 2003)], 161 and 205 were presented by the Assessee Prevention Calculator that was presented to promote the sale of awards. No tax can be deducted on expenses incurred due to promotion. However, holding the validity period in the sale incentive to distributors was not merely a coincidence, but rather a cash-on or the attainment of the sales goals of the Term Prize offered to promote sales in Section 156 of the Income Tax Ordinance. The distribution also included regular payments. In 2001, the Company was made liable for withholding tax on such payments, such as the independent unit covered by the Assessing Company for the purpose of meeting sales targets and distributing income. Withholding tax was imposed under Section 156 of the Tax Ordinance, 2001. In addition to the terms of section 161 of the Income Tax Ordinance 2001, the default surcharge under section 205 of the Income Tax Ordinance 2001 was also in agreement with the law order approved by the Income Tax Appellate Tribunal showing the correct position of the law. Gone, so there is no need to interfere with the High Court, under the circumstances
Related judgments — Karachi High Court Sindh, 2012
