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Section 177, 174 (2), 120 and Chech X, Part VII Income Tax Rules, 2002, R30 (3) It has been observed on the desk audit of the audit tax return that the SC has declared a profit and loss rate of 65%. Claimed expenses. The issue of gross private medical practice receipts was selected for audit under Section 177 of the Income Tax Ordinance, the books account was not created in 2001 and evidence in support of expenditures was not submitted by Assisi to the declared version The rejection was finalized and the costs were finalized, allowing the appellate authority to rate 15% of the total private medical practice receipts before the previous partial diagnosis was finalized without proper law enforcement. Was granted and the claim of the review was made in other ways, ignoring the facts and Oak was reduced. On parallel matters, the first appellate authority upheld the selection of the case for audit and ordered that profit and loss account expenses be allowed at 60% of the receipts. The first appellate authority had inadvertently instructed that 55% of the receipt officer's expenditure should be allowed, regardless of the procedure listed in Section VIII of Section X of the Income Tax Ordinance, 2001 Expenses will not be allowed or allowed under 174 ((2)). Changes to the audit proceedings brought by the Income Tax Ordinance, 2001, which the assessee has claimed under various heads, The spirit of the tax, by the tax authorities and the first appellate authority, will no longer be completely ignored by any taxpayer.

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