Section 7474 (()) add back using record stock clauses for legitimate reasons, suggesting that such stock was made using the phrase on the basis of estimates / surmises showing affirmations in the order at this diagnostic stage. It was likely that the ad was backed up and speculated. The speculative tax officer also said that the chief executive of the Assisi (a private limited company) did not have to travel overseas to purchase machinery and should have done so using modern Internet technology, such as tax. Tips for suggesting businesses do business. The Department considered it was not within the domain of the Department where no precedent was given where there was a lack of observation presented by the appellate authority earlier that I agree with the learned AR's argument that the phrase without any indication Was laid on the ground. Even as an example of a personal and non-business element, no one can rule out the existence of a personal law, especially in the case of a private company. This law was not enforceable under the law. And were in contravention of the provisions of law contained in section 17 (2) of section 172 of the Income Tax Ordinance 2001. The appellate tribunal did not even support legal and factual premises