Sections 233 and 131 Tax Service Charges Assessment Amendment Commissioner Income was treated as income and accordingly taxpayers were a private limited company engaged in the business of supplying taxpayers. Air transportation services and the amounts contained in these questions that represent payment of service charges from the Army Welfare Trust for the charter of trusts that did not attract the provision of section 233 of the Income Tax Ordinance 2001 and taxpayers and A record agreement was signed between the Army Welfare Trust. The agreement is that in the case of service, the appellant / taxpayer will be paid by the Military Chartered Services / Army Welfare Trust, in addition to the actual expenses of section 233 of the Income Tax, for a maximum of Rs 500,000 for each contract. Conditional charge profit will also be charged at 5% profit. Ordinance, 2001, which deals with brokerage and commissions, but pursuant to the agreement under contract, Appealt did not receive a brokerage or commission, but received money according to an agreement between the parties, which is similar to service charges. And the payment method also mentioned in the agreement mentioned above had no justification for taxing the amount on the separate income tax block and the order was approved by the tax officer. Was canceled