---Professional fee---Expense was disallowed and added back on the basis that same was not supported with proper documentary evidence, whereas the same had been paid to well-known law firm; that professional fee was recorded on accrual basis and paid in the next financial year; and that disallowance of expenses claimed on accrual basis was void ab initio and illegal---Validity---Add back made under said head and confirmed by the First Appellate Authority was without any justification which 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.174 (2), 177 & 122(9)
|
Professional fee---Expense was disallowed |