Sections 20, 21 (1) and 122 Evaluation of income-based income tax returns were selected for audit for the corresponding year filed by the taxpayer. The concerned tax officer conducted the audit. , Added an amount of Rs. 864,447. This transaction was affected by the provision of section 21 (1) of the Income Tax Ordinance 2001 on the basis of wheat purchased by the taxpayers on a cash basis, the taxation officer stated that the Commissioner's (Appeal) justification Every expenditure incurred by the source will fall within the purview of section 21 (1) of the Income Tax Ordinance 2001 in the Trading or Manufacturing Account or the Profit and Loss Account, the taxpayers will pay the farmers Rs. I had bought wheat and the taxation officer had said that since the purchase was made of cash, under section 21 (c) of the Income Tax Ordinance 2001 No more money can be allowed since the payment for purchases was exceeded by Rs. 50,000 for the invention of wheat of section 21 (1) of the Income Tax Ordinance 2001, executed by the tax officer and the commissioner (appeal). As a taxpayer's advice. Any expense of a transaction used in section 21 (b) of the Income Tax Ordinance, 2001 shall not apply to the trading account, and only to the profit and loss account costs, beyond the context and Contrary to the meaning of the transaction, the interpretation of the provisions, like section 21 (1) of the Income Tax Ordinance 2001, will limit the scope of the provisions of the law through advice for taxpayers who use a lot of the words used under the law. Given the narrow and narrow meaning
