Law:

Section:

Income-tax Act (XI of 1922)--- S. 10(2) (xvi) read with Constitution of Pakistan (1973), Art. 185(3)­Leave to appeal-Question whether petitioner's claim falls under S. 10(2) (xvi) of Act as claimed, or hit by provisions of S. 10(2) (xvi), held, requires further examination-Leave to appeal granted.-[Leave to appeal]. ORDER DORAB PATEL, J.-Heard learned counsel. The restoration applications are allowed. The common question in these petitions is whether the petitioner's case falls under section 10 (2) (xvi) of the Income-tax Act, 1922. And, for the purpose of these petitions it is sufficient to state that the petitioner has been running a school and subsidizing two other schools for the benefit of the children of its employees. We were also informed that this was in order to meet a demand of the employees, who had threatened to raise an industrial dispute. In this background, the petitioner claimed the right for the assessment years 1955-56 to 1965-66 to set off the expenses thus incurred on its three schools against the income for the aforesaid years under section 10 (2) (xvi) of the Income-tax Act. The Income-tax Officer rejected this claim on the ground that the expenses could not be allowed; because…

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