Geometry Global (Private) Limited Vs. The Commissioner General of Inland Revenue – CA TAX/01/2017-2021

In the case between Geometry Global (Private) Limited (formerly Ogilvy Outreach (Pvt) Ltd) and the Commissioner General of Inland Revenue, the court addressed whether reimbursements paid by the Appellant to its employees for business-related use of personal vehicles (amounting to Rs. 8,957,767) qualified as deductible expenses under Section 25(1)(k) of the Inland Revenue Act, No. 10 of 2006, notwithstanding the general prohibition set out in Section 26(2). It was held that these payments were deductible, affirming the principle that specific deduction provisions should prevail over general prohibitions in tax legislation unless a clear contrary intention is established. The decision relied on statutory interpretation, analysis of relevant case law, and principles concerning the interplay b