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---Withholding tax, deduction of---Scope---Vehicle running and maintenance expenses---Machinery repair---Building repair---Packing expenses---Addition due to non-deduction of tax---Taxpayer contended that such expenses required the use of stores and articles which were essential ingredients of the expenses incurred under these heads, such expenses were not “services” as contemplated under these heads, such expenses were not “services” as contemplated under S.153 of the Income Tax Ordinance, 2001; and amount expended under these head were petty amounts, meaning thereby that each transaction was below the basic threshold of transaction which did not attract the provisions of S.153 of the Income Tax Ordinance, 2001---Details and documentary evidence were produced to substantiate the plea---Do...
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