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COMMISSIONER OF INCOME TAX, ZONE-C, LAHORE versus MARGALLA TEXTILE MILLS LTD., LAHORE


Section 50, & ?, & of and ?66 depends on the tax deduction The liability of the person who receives the tax deduction or fails to pay, receives the SCSSI in the prescribed rules where the recipient assumes his responsibility Was excluded, followed by the total payment from the gross income to be included in the default. And such money is already a victim of tax incidence, the payee could not be considered as the default assessor and the payee, supporting the provisions of section 52, Income Tax Ordinance, 1979 Could not demand more tax from. Although the additional tax payable under section 86 of the Ordinance will fail to pay the tax deduction, the payment under section 52, Income Tax Ordinance 1979, will, however, be liable under section 52. Configured The default reviewer and it was hereby proved that some of the payments made by him were subject to taxation in the hands of the recipient, the principles of section 156, Income Tax Ordinance, 1979 Investigate the Diagnostic Officer for a correction designed under \ r \ n

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