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COMMISSIONER OF INCOME TAX versus SEMEA, KARACHI


Sections 16 (2), 24 (i) and 136 (1) refer to the Celery Cash Awards pertaining to the High Court's permission to individual employees for their performance on the basis of individual performance. Such awards are treated with the relevant appellate authority's order. As part of the requirements, the awards are paid according to the conditions of the employees such as the Tribunal awards are presented as a part of the salary and not as a contribution. The accuracy record shows that such awards were paid on the basis of individual performance and not in accordance with the terms. The term of employment was defined as salary in section 16 of the Income Tax Ordinance, 1979, which included the consideration of multiple payments as part of salaries wherever the term was used, the legislature intended to have the widest possible The meaning would have to be given that the definition of pay was quite broad. Thus, such awards, although not included in it, would fall into such awards. Such awards were given to employees as a motivation, which was a special decision of the administration. Thus, such award cannot be considered valid for an employee and such award shall be made under section 16 (2) (a) (ii) and the salary section S but not as high as the acquisition upheld the order of Tribunal

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