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Filename: drivers/Session_database_driver.php

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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
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File: /home/lawyrspk02/public_html/index.php
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Line Number: 261

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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
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Function: __construct

File: /home/lawyrspk02/public_html/index.php
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Function: require_once

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Filename: drivers/Session_database_driver.php

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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
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Filename: drivers/Session_database_driver.php

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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
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Filename: drivers/Session_database_driver.php

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File: /home/lawyrspk02/public_html/application/controllers/Blog.php
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Filename: drivers/Session_database_driver.php

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-Deductions not allowed-- - Lawyers of Pakistan

-Deductions not allowed--

Citation Name : 2015 PTD 1678 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Side Appellant : ZARAI TARAQIATI BANK LTD.
Side Opponent : COMMISSIONER INLAND REVENUE LTU, ISLAMABAD
Ss.21 & 122(5A)---Deductions not allowed---Post-retirement medical benefit---Addition---First Appellate Authority deleted the addition---Revenue contended that instead of providing employee-wise detail of expenses on actual basis, the bank (taxpayer) provided total figure worked out by actuaries---Taxpayer contended that Appellate Tribunal in a reported case 2001 PTD 744 had held that any ascertainable accrued liability was deductible under the mercantile system of accountancy; that liability was not unascertainable liability if the same was stated as provision; and that it was the substance that matters and not the mere nomenclature given to any transaction---Validity---Substance that mattered and not the nomenclature given to any transaction---Liability could not become unascertainable if it was named as provision---Appellate Tribunal directed the department to allow the deduction.

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