Sections 131, 156, 161 and 205 failed to deduct the costs of advertising and sales tax and the additional tax officer, during the monitoring process, observed that taxpayers \ advertising and sales promotion expenses tax under head. The payer claims the money due to the recorded costs, according to the tax officer, claiming to distribute free goods to distributors on account of various schemes for dealing with distributors. Sales promotion. And the taxpayer, legally subject to tax deduction under section 156 of the Income Tax Ordinance 2001, failed to do so that the taxation officer was not satisfied with the taxpayer's explanation, at a rate of 20%. On receiving tax, he went ahead and received additional tax. Under section 205 of the Ordinance Appeal filed by the taxpayer against the order of the Tax Officer, the permission was granted by the Commissioner (Appeal) and the order passed by the Taxation Officer was canceled and the Department filed before the Appellate Tribunal. In fact, the taxpayers were given free units when their distributors, which the department had rightly rewarded for the promotion of sales, achieved the desired target by the distributors, section of the Income Tax Ordinance 2001. Separating any programs that fall under the 156 circle will not help. In the case of taxpayers under section 156 of the Income Tax Ordinance, the words `prize 'and` sales promotion' of 2001 were never limited to the limitation of the sentence used by the legislature in section 156 of the Income Tax Ordinance 2001
