Case Laws / Head Notes / Paras
---Withholding tax, deduction of---Scope---Payment of freight to truck owners---Non-deduction of tax---Addition---Validity---As per instructions of Federal Board of Revenue, deduction of tax on payment of freight to truck owner for single journey was not required---In the present case, it had not been mentioned as to from whom tax was required to be deducted and deposited in the Government treasury and names of parties had also not been confronted to the taxpayer on whose behalf tax was required to be deducted---Taxpayer had paid freight directly to individual truck drivers and documentary evidence in support had been produced---Taxpayer, in circumstances was not required to withhold the tax---Withholding of tax being not required as per provision of S.153 of the Income Tax Ordinance, 2001...
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