C.I.R., LD, LTU, KARACHI versus DR. ZULFIQAR H. TUNIO
Section 21 (m) Deductions Not Allowed to Revoke Employees' Salaries Allowance The Scope Revenue Authority asserts that the First Appellate Authority is not authorized to limit instability of salaries to employees. Was. Section 21 (m) of the Income Tax Ordinance 2001 clearly states that no salary expense can be allowed if the amount paid in addition to the check exceeds 10,000. Instead of banning the same taxpayers, it will be denied that the first appellate authority was justified in banning the crossing of Rs 10,000, which was paid in addition to the cross check. And the deduction should not be allowed in calculating the revenue from the business with the justification of not allowing it to work properly, if the salary of more than ten thousand rupees is paid without any cross check. In the present case, it is accepted that in the present case the salaries were paid in cash and exceeded Rs. Ten thousand, so it cannot be allowed as a business expense under section 21 (m) of the Income Tax Ordinance, 2001, the first appellate authority misinterpreted the law and the tax officer's section 21 (m) Inaccessible by. Section 21 (m) of the Income Tax Ordinance 2001 was implemented by the Income Tax Ordinance 2001 to thwart a fraudulent or embarrassing transaction and can be read in conjunction with the Central Section 21 of the Income Tax Ordinance 2001, which clearly states It has been stated that no deduction will be allowed. The number of revenue from the business
