----Profit and loss account---Carriage expenses---Addition of---Taxation Officer disallowed expense in toto with the observation that the expense had been claimed without any justification as entire sales had been made at the Mill---First Appellate Authority on the basis of evidence that taxpayer maintained a godown wherein the manufactured products were kept for the purpose of sale, directed to allow the carriage expense---Finding as well as direction of First Appellate Authority were in consonance with the facts of the case and did not call for any interference by the Appellate Tribunal.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | Messrs BLACK GOLD INDUSTRY, LAHORE Vs C.I.T., P.T.O., LAHORE |
Income Tax--- |
Profit and loss account---Carriage expenses---Addition of--- |