Amendments to sections 21 (c), 153, 162, 156, 233 (2) and 122 (5A) of the Income Tax Ordinance (1979) Review of deductions are not allowed, gas supply The Company discharges its monthly liability for gas supplied after depositing money by banks / financial institutions designated by Assisi Bank / Financial Institutions, their charges, known as `Recovery Charges'. Known as, let's check. The assessment was modified on the basis of the financial statements `Gas Bill Collection Charges' that the Assessment failed to deduct the withholding tax under section 153 of the Tax Ordinance 2001` with respect to Gas Bill Collection Charges. by in connection with the services offered by various organizations. Under section 21 (c) of the Income Tax Ordinance, 2001, such banks were not eligible for deductible deduction in the collection of gas bills, which had no tax deduction on scrutiny. n As this amount was not paid to the banks by the assessee company instead of collecting agents, the banks were sending net money to the assistive company and did not attract the provisions of section 153 of the Income Tax Ordinance 2001. Was contained in section 153 of the Income Tax Ordinance 2001, which is parallel to Section 233 (2) of the Income Tax Ordinance 2001 and does not require any restraint under the law, 5 162 (2) of the Income Tax Ordinance 2001 ) Could not be summoned. In order to give credence to the proceedings in the circumstances connected with Section 21 (c) of the Income Tax Ordinance 2001, the Department has referred the provisions of the Income Tax Ordinance 2001 to the banks / financial institutions.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
