SAMAD PIPE INDUSTRIES (PVT.) LIMITED versus C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE
Section 61, 177 and 122 (9) of the Income Tax Ordinance, 2001 as a direct deduction from the claim of direct deduction was added because the claim for such expenditures was a straightforward deduction. The incorrect taxpayer stated that the expenditure was made in accordance with the intentions of Islam not provided in the section. And the money was against printing and buying stationery, which was regularly explained to the financial depreciation as the accountant made a mistake in the cash book while correctly typing the expenses in the books of accounts when typing the description. Was recorded correctly. The charity, donation, zakat and the printing and stationery account and first appellate authority before the First Appellate Authority, by the tax officer, confirmed the evidence presented to both the lower authorities, confirming the evidence and the appellant. Was excluded by the tribunal.
