Law: Income Tax Ordinance, 2001

Section: 21(c),158,122(5A),122(9),Chap.X,Part-V,

[Income Tax Ordinance (XLIX of 2001)].....Sections 21(c), 158, 122(5A), 122(9) & Chap. X, Part-V, Division III---Deductions not allowed---Advertisement payable expenses---Assessee contended that expenditure incurred had yet to be paid as the amount had been appearing as payable in the balance sheet and on payment of such amount tax would be deducted---Contention, of the assessee was turned down and proposed assessment was made by adding back the advertisement expenses in the declared income which was upheld by the First Appellate Authority---Validity---Clause (b) of S.158 of the Income Tax Ordinance, 2001 specifically expressed that tax deduction was to be made only when amount was actually paid-Section 158(b) being part of Division and Chapter relating to tax deduction, had to be, followed for determining the applicability of S.21(c) of the Income Tax Ordinance, 2001---Situation had arisen by simply following the provisions of S.21(c) of the Income Tax Ordinance, 2001, by ignoring its later part wherein it had been explained that the person was required to deduct the tax under Division-III of Part-V of Chapter-X i.e. inclusive of the provisions of S.158 of the Income Tax Ordinance, 2001---Tax deduction had to be made by following entirely what was given in Division-III of Part-V of Chapter-X and not by ignoring S.158 of the Income Tax Ordinance,2001 which was a part of it---Section.158 of the Income Tax Ordinance, 2001 being part of Chapter-X which had to govern the time of deductibility of tax i.e. only when the amount was actually paid that tax would be deducted---Proceedings had been undertaken by not taking into consideration the exactly applicable provisions of section 158 of the Income Tax Ordinance, 2001 which could not be held as legally proper--Whole of the Ordinance was to be taken into consideration and not the provisions in piecemeal---Law in its entirety was to be applied---In the Income Tax Ordinance, 2001 except the deduction under S. 151 of the Income Tax Ordinance, 2001, it. was only on the amount when actually paid that tax was to be deducted---Disallowance was illegal being against the express provision of law---Return treated to be…

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