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MST. NASIR BIBI AND OTHERS versus MUHAMMAD SHAFIQUE AHMAD


Section 136 Constitution of Pakistan (1973), Article 85 (3) Income Tax Appellate Tribunal High Court was not appealed to the High Court on the issue of concern about not conducting any scrutiny was that the three questions Of the High Court, the third question was not answered at any stage of the legal proceedings did not arise whether the subsidiary being a limited company, traveling, telephone and so on Was unable to bear the costs, which were prohibited from being excluded and allowed. The other two questions on the calculation of taxable taxable income were answered by the High Court on the assumption that the amount of grantees paid to the employees was a reasonable charge on the income of the assessee and was therefore admissible. Because the costs were justified by the High Court, the opinion that the third question was never raised before the Tribunal for the purpose of 136 of the Income Tax Ordinance, 1979 the High Court's decision as to which there was no exception. Appeal leave was denied

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