In relation to the vehicles provided to employees under the Employment Cars Scheme, sections 148 (7), 177 and 122 (5A) of the import tax were withheld at the import stage, thus excluding the final tax liability on such vehicles. Was to be denied and denied. The unauthorized deduction asserts that the provisions of section 148 (7) of the Income Tax Ordinance 2001 apply to commercial imports, ie goods that are imported for subsequent sale while the goods are for self-use. Was imported, it does not include any results. Sales / profits were not covered under the provisions of section 148 (7) of the Income Tax Ordinance; As a matter of 21101 accuracy, there was no confusion or disagreement between the parties that the items were not commercial imports and were not themselves Were for use. Word was not included in the business / commercial import law and to this extent the Department's dispute was valid, however, when the provision of section 148 (7) of the Income Tax Ordinance was effected by Nance, 2001, that the legislature \ The words generated by the importer's income \ such words, especially the word \ emerging \, clearly clarified the intention of the legislature, with respect to those words, what was brought in the final tax rule's scope. There was a transaction that involved importing for profit, ie importing for commercial import or repurchase with the intention of making a profit. The cushion 148 includes the amount subject to taxation. Income Tax Ordinance 2001, but if all such transactions were intended to be treated as "income", the legislature would have created the importer's income
