| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2002 | Abdul Khaliq Khatri Vs Fahimul Haque, D.R. |
Income Tax Ordinance (XXXI OF 1979) 24 |
Deduction/ Office expenses |
Head Office expenses----Assessee a non-resident company----Assessee claimed Head Office expenses in the computation chart and not in the profit and loss account---Admissibility----Assessee was not entitled to claim Head Office expenses as the same had not been shown as an expenditure in its own books of account and the Assessing Officer was not justified to allow any part of such expenses----Income of the assessee was enhanced by disallowing the Head Office expenses in toto by the Tribunal.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2002 | Abdul Khaliq Khatri Vs Fahimul Haque, D.R. |
Income Tax Ordinance (XXXI OF 1979) 24 |
Deduction/ Office expenses |