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MESSRS NIDA-I-MILLAT (PVT.) LTD., LAHORE versus COMMISSIONER OF INCOME-TAX, ZONE NO.1, LAHORE

Section 136 Constitution of Pakistan (1973), Article 185 (3) Income Tax Appellate Tribunal High Court has not been appealed to the High Court in this regard. The High Court has given two answers. The third question was not investigated; at no stage in the legal proceedings did the question arise whether the Assissee, being a limited company, was entitled to travel, telephone and such expenses, Which was excluded and not allowed. For the purpose of calculating taxable taxable income, the other two questions were answered positively by the High Court as the amount of grantees awarded to the employees was appropriately compensated on the income of the assessee and hence it was eligible. It was accepted that the expenditure was as a High Court justifying the view that under Section 136 of the Income Tax Ordinance, under the 1979 High Court judgment, the third question was never raised before the Tribunal. The rt was valid which could not be discounted The appeal appeal was denied immigration advocates email from Loralai lawyer