Law: Income Tax Ordinance, Z001 , WPPF Act, 1968.

Section: 21(c), clause-9 of the schedule

ANWAAR  UL HAQUE:  (Accountant  Member): The titled fncome tax appeal has .been preferred at the instance of department against the appellate order No. 28 dated 15-04-2019 of the learned Commissioner Inland Revenue (Appeals-I), Lahore ("CIR(A)"). 02. The learned CIR(A) decided the appeal against the assessment order u/s 122(1)/122(5) dated 31-10-2018 of tax year 2009 passed by the learned Deputy Commissioner Inland Revenue ("DCIR") in favor of the company and deleted the following additions:- i) Interest on Workers' Participation Fund (WPPF) 

ii) Staff retirements benefits expenses

 iii) Addition u/s 21(c) on the basis of order u/s 161