Section 205 Additional tax penalties and additional tax discrimination The final deposit of tax / additional tax was due to internal control and administrative procedures, rejecting the company's position. Assisi said there was no illegal intention by the company. Delays in tax collection were delayed, as the company voluntarily filed taxes in the state exchequer soon after the completion of the administrative procedure, could not accurately amount to additional tax penalties, and additional taxes are separate. Which was fine. Assistive was punished for not financing an act within the stipulated period while additional tax was levied because the Assetcy used government money and took advantage of it or the government was deprived of its utility / profit, tax recognition. Was due and was not paid on due date; the use of public treasury and the payment of surplus L tax was in accordance with the equity and principles of natural justice. Assisi cannot be exempted from payment of additional tax. The Appellate Tribunal dismissed the payment of tax liability upon request.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010