2012 PTD 206 | TaxHelpLine

Appellant

Respondent

---Recouped expenditure---Taxation---Scope---Legislative intent was to tax such expenditure only where it had earlier been allowed as tax deductible.

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Court	Year	Appellant vs Respondent	Sections	Topic
Appellate Tribunal Inland Revenue	2012	Messrs LAFARGE PAKISTAN CEMENT LTD., ISLAMABAD Vs C.I.R., L.T.U., ISLAMABAD	Income Tax Ordinance (XLIX of 2001)---- ---S. 70	Recouped expenditure---Taxation