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I.T.AS. NOS. 5627/LB, 5626/LB, 5625/LB, 5793/LB OF 2005 AND 4150/LB OF 2003 DECIDED ON 3RD FEBRUARY, versus I.T.AS. NOS. 5627/LB, 5626/LB, 5625/LB, 5793/LB OF 2005 AND 4150/LB OF 2003 DECIDED ON 3RD FEBRUARY,


The third schedule depreciation allowance was based on the assumption that the value of the assets was different from the written price according to the scheduling schedule. The accounting rate / depreciation of certain assets such as vehicles and furniture was equal to the reduction in the value of the tax, but in both cases the written value was different and most assets were claimed because no value was realized on the value of the assets. The Assisi claimed that the written price and schedule of book prices were different according to the tax reduction schedule as the third schedule of the Income Tax Ordinance 1979 was framed according to the rules. Was. Whereas for the purpose of book pricing, the usual accounting procedures and procedures were adopted which could be different from the tax deduction rules. Assets that were not written off at all actually realized any value to them. It was discovered without it. In addition to doing the right thing with no written price, the sale price of the assets disposed of on the appellant endorsed the order of the First Appellate Authority to exclude such additions \ r \ n \ r \ n

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