I.T.AS. NOS.966/LB TO 968/LB, 1427/LB TO 1429/LB OF 2002, 205/LB, 5961/LB, 5962/LB, 575/LB, 6640/LB versus I.T.AS. NOS.966/LB TO 968/LB, 1427/LB TO 1429/LB OF 2002, 205/LB, 5961/LB, 5962/LB, 575/LB, 6640/LB
Sections 24 (i), 23, 12 (7) and Second Schedule: Part IV, C1 3 deductions cannot be accepted advance loan loan advances to its employees at rates which were lower than the normal Loans were offered to consumers. The benefits granted to employees under section 24 (i) of the Income Tax Ordinance, 1979 are found to be in the permissible jurisdiction where the Assessing Officer Assisi asserts that there is no justification for withholding benefits such as privileged loans / advances. ? Employees were targeted by Section 24 (i) of the Income Tax Ordinance 1979 and under Section 23 of the Income Tax Ordinance 1979, the claim for expenditure was conditional on non-permitting under section 24 of Income Tax Ordinance 1979 I did not incur any expense on the loans, but the banks earned income by receiving interest on such loans / advances. Loans / advances to their employees As no expense was claimed, Section 24 (i) of the Income Tax Ordinance 1979 was not attracted and the increase due to the incentive loans could not be verified. It was deleted by the appellate tribunal.
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