Sections 161, 265 and 21 (1) CBR: Circle No. 27 of 1991 24 8 1991 Taxpayers' payment for failure to receive a tax or deduction of tax deductions has resulted in the dispute that the tax There was no tax deduction on the payment of freight, and the taxpayer was personally responsible for paying the wrong tax amount on land that did not prove both terms to support ledger accounts and documentary evidence ( i) The vehicle / truck / tanker was owned by a person and (ii) the vehicle should be in the taxpayer for the same trip throughout the year, claiming that The payment of truckloads under the provisions of the Low Tax Ordinance 2001 and 161/205 was forbidden and was specifically excluded from the deduction of unauthorized tax. Under section 21 (1) of the Income Tax Ordinance, 2001, there was the issue of non-acceptance of expenditure under section 21 (1) of the Income Tax Ordinance, 2001, of which there was no risk of deduction. Not processed under section 161/205 of the Income Tax Ordinance 2001, read with Section 21 (1) of the Income Tax Ordinance, under section 21 (1) of the Income Tax Ordinance 2001, provided that in 2001 Liability for non-exclusionary expenses generated under section 161/205 of the Income Tax Ordinance, as of 2001, on freight costs which were in excess of Rs 50,000 in total and not paid by the banking channel. Was maintained by the Appellate Tribunal.
