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COMMISSIONER OF INCOME TAX COMPANIES ZONE-I, LAHORE versus SARITOW PAKISTAN LIMITED

Loans were not attracted to the income of the Tribunal in respect of the High Court of Section 12 (18) and Section 12 (18) of the Income Tax Ordinance 1979, despite the fact that after admitting that the confession was admitted. It was not held that the account was paid under the sister's concerns in the account of the business expenses of the Assisi and was sufficient to prove that the amount in question was `loan` as it was entered into the business. Yes, it was used as working capital (to pay business expenses) and was refundable. female advocates from Jandanwala lawyer

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