SHAMS TEXTILE MILLS LTD., LAHORE versus C.I.T., L.T.U., LAHORE
Circular No. 27 of 1991 Section 21 (C) and 153 of CBR dated 24 08 1991 Section R 588 (1) / 91 dated 30 06 1991, CL (L) D Companies to fulfill the legal obligation of interim tax No spending is allowed. The additional taxpayer claimed that payments were made to various truck owners who transported cotton bales to the company's factory and that under the Income Tax Ordinance 2001, the tax was not withheld to the extent that all trucks were only one Were made. Travel throughout the company's factory premises throughout the year. And those qualifications that proved to be the only travel dispute existed with the company and can still be presented to the taxation officer. And because of the provisions of section 153 of the Inland Tax Ordinance, the loading, unloading costs and brokerage were very small expenses, the authorization orders of the authorities below were vacated and the tax officer was considered on remand in view of the matter. was done. That (a) the taxpayer company be allowed to prove his claim in relation to the same book made throughout the year by all truck owners with the help of account books as well as copies of the relevant qualifications, the tax officer Can also examine any other evidence that he considers necessary and relevant. (B) was also subject to the withholding of the provisions of the Income Tax Ordinance; the taxpayer must explain to the tax officer the reasons for non-compliance with these provisions and, if the reasons were found to be satisfactory, the expenses. May be deducted as (c) the costs incurred for loading and unloading are incident to buses and their business practice.
