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I.T.AS. NOS. 729/KB AND 730/KB OF 2002, DECIDED ON 25TH APRIL, 2003. versus I.T.AS. NOS. 729/KB AND 730/KB OF 2002, DECIDED ON 25TH APRIL, 2003.


Powers of the Additional Commissioner of Inspection of Sections 66A, 31 (1) (B) and 62 CBR Circular No. 14, 6 11 of 1989, which, on the order of the Deputy Commissioner, the revenue, share of profits and income from foreign currency beer. I am exempted from the inspection of the Additional Commissioner, the assessment of the certificates was changed on the basis that the expenditure was incorrectly allowed under section 31 of the Income Tax Ordinance 1979 which resulted in the declaration from the Assessment / Appellant Dividend. These expenses were not fully raised against income and must be paid by section 66A of the Income Tax Ordinance, 1979, in order to receive a dividend. Examining the Additional Commissioner under the Income Tax Ordinance could not prove that the expenditure claimed under Section 31 of the Income Tax Ordinance 1979 has been fixed by the Income Tax Ordinance as provided by the Income Tax Ordinance. Spending allowed. Tax Ordinance, 1979, was therefore unacceptable because it was not taken in full and necessarily to earn, the nature of income-related expenses incurred for taxation under section 30 of the Income Tax Ordinance, 1979 And their irrelevance was not discussed separately in the orders of the Inspector Additional Commissioner; the orders were volatile for no evidence or specific reasons. And that, the Appellate Tribunal has canceled

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