--Profit and Loss expenses---Clearing and forwarding; Repair and Maintenance (Electric installation); Repair and Maintenance (Building); Repair and Maintenance (Machinery); Vehicle running and maintenance; Printing and Stationery;---Addition of---Taxpayer contended that such expenses were very crucial in the business of manufacturing which had been added back on the basis that these were not supported with proper documentary evidence---Validity---Such expenses were part and parcel to run any business---No one could establish his business without said facilities---Entire add backs were deleted by the Appellate Tribunal.
| 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)
|
Profit and Loss expenses---Clearing and forwarding |