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Sections 24 (b) and 52 deductions were interest payable to non-resident lenders Paid against such loans were not actually paid and interest expenses were excluded only because Section 24 (b) There was no tax withholding. The reviewer of the Income Tax Ordinance, 1979, stated that since the original payment was not made, it cannot be said that the voltage events have occurred. Withdrawal events are attracted at the time of the correct payment and Section 24. (Expenses cannot be allowed with the help of). b) Income tax ordinance, not to be tax deducted in the year 1979 in the books of accounts, simply because when no one was required by law to deduct the tax, Cannot be expected to read and apply the law in its entirety and the accounting system could not be bothered on the impossible proposal, there was no need to deduct tax at the time of income; 'S appeal was accepted and the appellate tribunal dismissed the appeal.

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