---Addition on account of Salaries and Wages---Expenses were disallowed and added back with the observation that taxpayer had not deducted tax---Taxpayer contended that matter was of short deduction and not of non-deduction as revealed by the assessment order as well as from the order of First Appellate Authority; that total disallowance of salaries was void ab initio and illegal; and that setting-aside of addition by the First Appellate Authority was not a proper solution, rather it was likely to drag the taxpayer in another in cumbersome chain of litigation---Validity---Section 21(c) of the Income Tax Ordinance, 2001 was not applicable in the present situation---Addition made by the Taxation Officer was deleted by the Appellate Tribunal.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | Messrs SAMAD PIPE INDUSTRIES (PVT.) LIMITED Vs C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE |
Income Tax Ordinance (XLIX of 2001)---
----Ss.21(c), 177, 122(9) & Chapter X, Part-V, Div-IV
|
Addition on account of Salaries and Wages |