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I. T. A. NO. 150/KB OF 1996-97, DECIDED ON 13TH AUGUST, 1997. versus I. T. A. NO. 150/KB OF 1996-97, DECIDED ON 13TH AUGUST, 1997.

Income Tax Ordinance 1979 Section 49 7 Allowance Direct deduction cannot be allowed Rule Section 49, Income Tax Ordinance, 1979 clearly indicates that no direct deduction is allowed, as allowances and deductions made under Section 23 In the case of computing, it is stated that on the other hand in computing, the income, allowance and deduction mentioned above will be deducted, on the other hand, it is provided under section 49 that the allowance should be included in the total income. However, such income can be deducted for the purpose of calculating tax payable. By an ascii, this is a clear indication of the fact that a straight deduction is not allowed during the tax calculation and an exemption will be allowed. solicitors from Sanjwal lawyer