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I.T.A. NO.2594/LB OF 2004, DECIDED ON 6TH JANUARY, 2006 versus I.T.A. NO.2594/LB OF 2004, DECIDED ON 6TH JANUARY, 2006

Section 13 (1) (e) real estate investment, etc., is considered to increase the income that Assisi paid for nine days in the United Arab Emirates and thirty-eight days in the United States and on such visits. It costs Rs 510,000. Such expenditure will be at the bottom and such expenditure has been estimated at Rs.10,00,000; Rs. 4,90,000 has been added under section 13 (1) (e) of the Income Tax Ordinance 1979. , Because of the announcement of lower costs. The first appellate authority on foreign tours excluded such an increase because the contents were done without bringing any material on record, as the Assessing Officer estimates that Rs. 10,000,000 was spent on foreign tours, without any doubt. It was also obliged to delete the hypothetical and hypothetical assumptions made by the Assigning Officer except for the display of arbitrary powers, even the approval granted by the Supervisory Officer showed that the intelligence was As he did not bother to examine the basis of the cost estimates, the Income Tax Appellate Tribunal sought The search for the First Appellate Authority was confirmed in his quilt and the department's appeal was dismissed. registration advocate from Raiwind lawyer