COMMISSIONER OF INCOME-TAX versus MESSRS PAKISTAN TOBACCO CO. LTD.
Existing liabilities When justifying the charges of 18 A, 21, 22, 22 A 23 a 23 B, the payment of account till the payment of account and excluding the provisions of the proposed profit from the scope of the current liability Remaining until the assessment order is issued, the relevant tax year passes by the Income Tax Officer and the tax liabilities are adjusted partially or completely against the advance tax amount. Is on account payment which has to be shown as such. Capital, current liabilities and current assets mean any amount of tax payable under section 18A, 21, 22, 22A23A23B section 18A remains on account payment as long as the income tax The source does not approve the review order for the relevant year. The officer and the tax liability against the advance tax payer's income tax amount is partially or completely adjusted, such amount is only on account payment which is disclosed for the purpose of the account. have to do it
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