MESSRS NIDA-I-MILLAT (PVT.) LTD. LAHORE versus COMMISSIONER OF INCOME-TAX, ZONE NO.1, LAHORE
Section 136 Constitution of Pakistan 11973), Article 185 (3) Income Tax Appellate Tribunal High Court was not appealed to the High Court case. The complaint to be investigated in connection with any investigation on this matter was that of the three questions. The High Court gave two answers, while no search was given on the third question. At no stage of the review proceedings did the question arise whether the SCCC, being a limited company, traveled, telephone and so on. There was a person in charge of the expense who was not allowed to be excluded. The purpose of the calculation of taxable taxable income was to answer the other two questions. The High Court replied that the amount of the guarantee paid to the employees was a reasonable compensation on the income of the assessee and hence it Was admissible because the costs were justified by the High Court in view of the fact that for the purpose of Section 136 of the Income Tax Ordinance, the third question was never raised before the Tribunal. Which could not be discounted
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