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Third Schedule, R5A, CL (E) Finance Act (III of 1998), Preamble Finance Act, (IV of 1999), Predictable Finance Ordinance (XXV of 2001), Proposed Rule for Counting Depreciation Allowance Year Allowance is not allowed by the tax officer because of the claim of the first year's allowance because the inclusion of service industry in clause E of Table 5 associated with R 5A is not a prerequisite. The service industry must first do industrial work, the allowance of the year was properly maintained by the first appellate authority. While the manufacturing process was not suggested in any way by the legislature, the inclusion of service in the table made it clear that service providers such as banking, insurance company were also declared under the legislation. The words engaged in the manufacture of goods and materials, or the goods or goods deliberately left subject to any manufacturing process, were the only manufacturing industries to be regarded as an industrial measure and in accordance with the Third Schedule of the Income Tax Ordinance 1979 Such first-year allowances under 5A are allowed only for those industrial areas under 1979. It was those who executed manufacturing activities that were wrong and the removal of illegal words was clearly established that service industries also had to be given the benefit of the first year's allowance, which included social service providers. The taxation officer was also instructed to allow the review to be granted in R 5A of the Third Schedule to the Income Tax Ordinance 1979. First-year allowance appeals were allowed by the Appellate Tribunal law firms from Kallat lawyer