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Section 12 (9A) Income is considered to be a loss of profit by the Assessing Officer in Pakistan. For the past several years, the increase in reserves has been acknowledged by the company as providing 20 million tax liabilities. Was obviously reducing its profits. And it could be only the current tax liability, not the deferred tax liability and if the deferred tax liability had to be included, it should be reasonable, because, the appraisal officer reduced the clause from twenty million to 1,60,21. , He made Rs 587 and thus came to the conclusion that the reserve distribution is less than 40% and that according to Section 12 (9A) of the Income Tax Ordinance 1979, 50% of the formula has been applied without any legal force. The officer was from previous years, Section 12 (9A) of the Income Tax Ordinance, 1979 did not apply to the deposits of previous years and his applications were restricted to donkey reserves. The appellate tribunal dismissed the addition of article 2000 under section 12 (9A) of the Income Tax Ordinance, 1979, 2001, on which case, the SC's appeal was allowed while the appeal filed by the department was dismissed. Was made \ r \ n

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