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Section 122 (5A) Evaluation Modification Courier services as a contractor services were misinterpreted where the mental factor involved was of no value added by the taxpayers as it was only for letters Provider was a mistreatment of taxpayers A contractor and taxpayer case did not fall into the category of the premier tax regime, seeking the provisions of section 122 (5A) of the Income Tax Ordinance 2001, section 122 of the Income Tax Ordinance. 5A), the Appellate Tribunal canceled r \ n, 2001 when you need a advocate from Chilas lawyer