Sections 7, 21 (c), 111, 122, 131 and 152 increase retention estimates, engaged in the freight forwarding agent and logistics services business, for audit under section 177 (4) (d) of Income Was selected. Tax Ordinance, 2001 Following the operation of the Audit, the provisions of section 122 (1) of the Income Tax Ordinance 2001, the backdating of freight granted to shifting companies and airlines for non-deduction of tax under section 152 of 2001 Source, understood order was modified. The order under section 122 (1) of the Income Tax Ordinance, 2001 was affected by the order under section 111, the provisions of section 152 (2) of the Income Tax Ordinance, of section 152 (2) of the Income Tax Ordinance. Addition has been deleted. 2001, was not applicable where non-resident was not able to receive tax where carrier list was available on record and all the goods were available to those who received tax in view of double tax tax deal with China, USA etc. Etc. The provisions of section 152 of the Income Tax Ordinance 2001 are not applicable in this case. On this occasion the order of the Commissioner (Appeal) was affirmed, and no addition can be made. Under this section, without having to face the diagnosis of an aggravated person before any addition, the matter was given an opportunity to hear the essential requirements of the violation of the prerequisite, at which point the order of the Commissioner (Appeal) should be made. Was also not confirmed.