Income from business---Deductible expenses---Burden of proof-Scope---Right has been vested in the taxpayer to claim deductible expenses for the purposes of computing his income---Onus to dispute the said expense, so claimed by a taxpayer, had been cast upon the Revenue department, thus, it was for the Revenue department to show that the expenditure so claimed by the taxpayer was not permissible, or was excluded from deduction under the Income Tax Ordinance, 2001, and in particular, S. 21 thereof.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Supreme Court of Pakistan | 2021 | MESSRS SHAHID GUL AND PARTNERS Vs DEPUTY COMMISSIONER OF INCOME TAX, AUDIT-V, RTO, PESHAWAR |
Income Tax Ordinance (XLIX of 2001) S. 20 & 21 |
Income from business/ Deductible expenses |