Sections 80 C, 59 and 61 Constitution of Pakistan (1973), Articles 23, 4 and 8, CBR Circular No. 15 of 1980, dated 26 6 1980, History of CBR Circular No. 26 of 12 1980 1980 Some Contractors and Importers Tax Assessment Commission Agent Franchise Assessing Officer on Income Tax was excluded from the Self Assessment Scheme because the claim for short documents was not restricted to the stipulated time limit and the Commission's receipt of Income Tax The ordinance came under the purview of section 80C of 1979. Under section 62 (2) (a) (ia) of the Assessment of Self Assessment Scheme under section 62 of the Income Tax Ordinance, 1979, the Assisi held that the nature of the business was not properly appreciated because the Assessment Commission Was not an agent but the franchisee served his company because the terms and conditions set out in the contract were running the franchisee to request customers for the company's customers and he was not merely an agent of a franchise company and As such, his relationship with the company was not that of a commission agent when one of the receipts raised by the company to support the case It was put on record that the nature of the receipt is services rather than commissions, which revealed that Essex is generating revenue line rentals, retention, upgrades, international roaming, etc., and all such transactions `commission definition Was outside the scope of appreciation because the revenue in this regard was derived not by the sale of goods but by providing services. Assissee's transaction ended after the commission of praise for the First Appellate Authority's order was vacated and the review, with instructions for fresh consideration.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
