Law: Income Tax Ordinance, 1979

Section: 134,31(1)(b)SecondSched.Cl.103(a),31(3), 24

(a) Income Tax Ordinance (XXXI of 1979)----S. 134---Appeil to Appellate Tribunal---Mere fact that appellate order had been given effect to, could not non-suit the department (Appellant)---Till the time appeal was pending before Appellate Tribunal the issue is wide open and could not be said to have been closed---All acts done subsequent to the filing of appeal before Appellate Tribunal were subject to the result of such appeal irrespective of the implementation of the impugned order which the Assessing Officer was otherwise obliged to do--Contention that Assessing Officer having implemented the impugned order, appeal in question had become infructuous was repelled. (b) Income Tax Ordinance (XXXI of 1979)--- ---S. 31(1)(b) & Second Sched. Cl. 103(a)---Cooperative Society--¬Exemption---Income from other sources---Interest income---Expenditure incurred wholly and exclusively for the purpose of earning such income---Deductions---Deductions contemplated under S.31 (1)(b), Income Tax Ordinance, 1979 are only those which have been laid out or expended wholly and exclusively for the purpose of earning such income---Where no expense whatsoever was claimed to have been made wholly and exclusively for the purpose of earning such income, Assessing Officer, "I very rightly disagreed with the submission that total expenses of the Cooperative Society should be bifurcated in proportion of taxable and exempt income of the Society or to allow appropriate expenses to taxable income. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 31(1)(b)----Income from other sources---Deductions---Expenditure incurred wholly and exclusively for purpose of earning income-x-Burden of proof---Question whether the expenditure was laid out or expended wholly or exclusively for the purpose of earning income is, essentially a. question of fact and the burden to prove that it was so laid or expended, is on the assessee. J.K. Woollen Manufacturers (Pvt.) Ltd. v. CIT (UP) = 1969 PTD 7 and (1960) 2 Tax (Supplement) 126 ref. ITA Nos. 3381 to 3391 of 1984-85 distinguished. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 31(3) & 24---Income from other sources---Application of S.24 on deductions…

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