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--Failure to deduct withholding tax in respect of "gas bill collection charges"---Assessee company allegedly having failed to deduct withholding tax under S.153 of Income Tax Ordinance, 2001 in respect of 'gas bill collection charges' incurred in connection with services rendered by various institutions/banks in collecting the gas bills, Additional Commissioner, invoked provisions of S.21(c) of the Ordinance to disallow such collection charges---Validity---Representative of the company informed that similar disallowances were made in respect of tax years 2003 through 2006 in the appellant company's own case, but the Appellate Tribunal after analyzing the matter from various aspects, found that company was not obliged to withhold tax in respect of collection charges and annulled the disallo...
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