ORDER

The captioned two appeals pertaining to the assessment years 2001-02 and 2002-03 have been preferred at the instance of the revenue, calling in question two separate orders, dated 12-4-2005 and 25-6-2005 passed by the learned C.I.T. (A), Zone-I, Lahore. The department has objected to the findings recorded by the learned first appellate authority whereby he directed to accept the declared version as well as allowing depreciation of building @ 10%. Relief allowed to the assessee under different heads of P&L account has also been contested.2. The facts relevant for disposal of present appeal are that the assessee is a private limited company, deriving income from running a hospital under the, name and style of Doctors Hospital, Lahore. Return for both the assessment years under appeal were filed declaring loss of Rs.5,74,01,669 and Rs.7,05,97,942. Since the assessee declared loss, the case of the assessee did not qualify under S.A.S., hence the same was taken out of the ambit of S.A.S...