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BATA PAKISTAN. LIMITED, LAHORE versus COMMISSIONER OF INCOME-TAX, LAHORE

Reference Taxes for Income Tax Ordinance 1979 Section 23 (1) (xviii) and 136 Shops Renovation Expenses Allowed to allow up to 10% of the claimed costs of partially verified shop renovations The valid costs and the fact were never questioned by the Revenue Authorities, so there was no reason for the Tribunal not to limit the costs to 10 of the fact that was not true. 'S negligence was against the record, as it had no evidence. On recording that it is claimed that the partial unverifiable reference to the expense was made in the negative top civil advocates from Rawat lawyer