Section 23 (1) (X), Second Schedule, Part I, CL (140A) of Pakistan Telecommunications (Reorganization) Act (XVII of 1996), Section 34 and Ordinance of 35 Companies (XLVII of 1984) deducted bad loans The claim was not allowed for the reasons that related debt was not forgiven during the year. And that the loans belong to a period when the income of the SC's foreclosure was not subject to income tax. And before the Assisi Company came into existence, the Assessment Loans were made by Assisi that the loans were actually written on 6 2001 2001 and this process was approved by the Board of Directors on 8-11 2001 and the loans were against the date. I was spoiled a lot later. Their creation; the debt that was deemed to be recoverable, at a time later becomes bad or irrevocable when all the rays of hope for its recovery are gone. The deduction due to bad credit loss is allowable when the loan was non-refundable. And because the loans were made by the Assisi's ancestors, whose business was taken over by the Assisi department, the Essex company made big profits from 1967 to 1995, which was more than Rs 110 billion, yet not so-called bad debt. And the Assisi waited for the exemption period to expire and claimed it only when his income was taxable. This was done intentionally to reduce taxable income and tax liability. It took more than 30 years for taxpayers to write them. That the reviewer does not deserve any respect nor is it guaranteed by law. That the legislature intended to show that relief came only then