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M/S. PAKISTAN TOBACCO COMPANY LIMITED versus COMMISSIONER OF INCOME-TAX, CENTRAL ZONE \'A\'

Section 23 Income Tax Act (XI of 1922), Section 10 Workers \ Welfare Fund Ordinance (XXXVI of 1971), Sections 4 (1) and (7) deductions (1) from the Assessment for Welfare Fund towards workers. ) Read with the Workers Welfare Fund Ordinance, Section 2 (1) of the Workers' Welfare Fund of 1971, although these were not allowable expenses under the Income Tax Ordinance, 1979 or the Income Tax Act, 1922, but such costs were still Be deducted from the gross income of the Assisi. ask a advocate free from Dera Bugti lawyer