---Addition on account of medical expense of employees---Medical expenses of employees were disallowed on the basis that the company/taxpayer never deducted tax while making payment to recipient---Validity---Expenses were of petty cash nature and the payment was made through cash---Copy of ledger was presented before the lower authorities which was not taken into account adequately which was against the principles of natural justice---Addition was deleted by the Appellate Tribunal being without justification.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | Messrs SAMAD PIPE INDUSTRIES (PVT.) LIMITED Vs C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE |
Income Tax Ordinance (XLIX of 2001)---
----Ss.21(c), 177 & 122(9)
|
Addition on account of medical expense of employees |