Sections 161 (1) (a), 205, 149, 151, 155 and 153 (1) (b) SRO 586 (I) / 91 dated 30 6 1991 The first appellate authority to deduct or deduct tax is partly The taxpayer upheld the taxpayer's liability for the withholding tax through the post that the appellate authority previously observed that withholding tax was properly deducted and paid. Or the amount was below the monetary threshold, yet the partial amount was fitted to withhold tax in 6 heads. 10 heads of manufacturing costs and profit and loss costs. And the estimating officer found the taxpayer's defaulter for all the 17 head expenses claimed under manufacturing costs and the 35 costs claimed under profit and loss expenses, including depreciation, bankmarks, electricity, needle gas, Includes insurance, customs and regular duty. Telephone costs, mobile expenses and salaries that are exempt from holding tax under the various provisions of the Income Tax Ordinance 2001 and SROs. The taxation officer made the deferral withholding tax defaults on a fixed amount of manufacturing costs, which were raised under 17 different expenses. And similarly, the taxation officer made a deferred holding tax default on a steady amount of profit and loss expenses, which were claimed in 35 different expenses. That the taxpayer was made a defaulter of the withholding tax under section 153 (1) (b) of the Income Tax Ordinance 2001 and received a tax of 6%, which is related to service only. And that, without mentioning the name or address of the parties or individuals, to whom and how much tax to be charged, the provisions of the Income Tax Ordinance 2001