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MST. NASIR BIBI AND OTHERS versus MUHAMMAD SHAFIQUE AHMAD AND ANOTHER


Section 136 Constitution of Pakistan (1973), Article 185 (3) of the Income Tax is not appealed to the High Court case / The Appellate Tribunal High Court does not find any such case that the complaint being investigated is that there are three reference questions. Of these, the High Court had given two answers, while the third question was not investigated at all. At no stage in the legal proceedings did the question arise whether the SCC was, as a limited company, unable to afford travel, telephone and such expenses, which was prohibited from being excluded and allowed. The second question of the taxable income tax calculation was answered positively by the High Court as the amount of the guarantee paid to the employees was reasonably reasonable on the income of the assessee and was therefore admissible. The costs were justified in the High Court, considering that the third question was never raised before the Tribunal for the purpose of the HC's decision of section 136, 1979 of the Income Tax Ordinance. We were right which could not be discounted. Appeal leave denied \ r \ n \ r \ n

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