Sections 21 (f) and ()) are not allowed to pay deductions. Expenses should be allowed in the event of deductions based on the amount due and not when the payment is made, followed by the Income Tax Ordinance, Upon fulfilling the condition of section 21 (f) of 2001, claiming expenditure due to payment was an acceptable expense which is the legal business expense of this department, as being a liability when confirmed. Granted expenses are allowed. It was paid for and not when the payment was canceled because of the obligation to find out why the taxpayer was not allowed to spend the previous years with the taxpayer. The use of a double-edged sword cannot be allowed against. Not permitting payment opportunity once and again on an annual basis on the basis of any legal or moral justification by the Department as a genuine and lawful business expense as a genuine and lawful business expense by the Department Which led to the actual payment from the department and immediate payment and delivery of the payment without any payment. Under section 21 (e) of the Income Tax Ordinance, 2001, the end of justice can be completed this year, under the Consolidation Act, the taxpayers are entitled to a grant against non-PTR income. Didn't even claim all the expenses. Total costs divided between PTR and non-PTR income
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
