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COMMISSIONER OF INCOME TAX, COMPANIES-I, KARACHI versus MESSRS M. M. SILK MILLS LIMITED, KARACHI

Section 24 (g) and the Sixth Schedule, Part III deductions due to gratuity, the amount actually paid by the Assessing Gratuity Fund Estimator officer for reviewing the claim to maintain the financial system through accounting Gratuity to the extent of, but not allowed as an inappropriate balance amount for which was solely assessed by the Assessment of the Gratuity Fund, which appears to have been adopted by Assisi. That the obligation was calculated on the basis of the grant on the basis of employees employees for the purpose of payment to the employees and in the future To pay such liability. Such supply of gratuity had all the features of a Gratuity Fund, but if the Assisi were not approved to claim a Gratuity Fund deduction without a Gratuity Fund, then the Assissee's claim was payable in view of its specific benefits. Was not accepted. In section 24 (g) of the Income Tax Ordinance, 1979, \ r \ n \ r \ n family advocate from Mailsi lawyer