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Appellate Tribunal Inland Revenue 2012 Income Tax Ordinance (XLIX of 2001)--- ---Ss. 60B, 177 & 122(9)

2012 PTD 790

Charitable donations---Addition on account of donations
Messrs SAMAD PIPE INDUSTRIES (PVT.) LIMITED
Appellant
VS
C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE
Respondent

Case Laws / Head Notes / Paras

---Charitable donations---Addition on account of donations claimed as straight deduction under S.61 of the Income Tax Ordinance, 2001---Disallowance was made on the basis that claim of such expense was straight deduction which was wrong---Taxpayer explained that expense was incurred in accordance with the Injunctions of Islam not given in the section; and that the amount was made against purchase of printing & stationery, which it was duly explained before the Taxation Officer that accountant had made a mistake in cash book while typing the description---Expense was properly recorded under correct head in the books of accounts---Copies of ledger account of charity, donation, Zakat and Printing and Stationery before First Appellate Authority---Addition made by the Taxation Officer and c...