Geometry Global (Pvt) Ltd vs. Commissioner General of Inland Revenue – sllr 2021 volume 1 page 246

In GEOMETRY GLOBAL (PVT) LTD v. COMMISSIONER GENERAL OF INLAND REVENUE, the court addressed whether travelling expenses paid to employees for using personal vehicles could be claimed as deductions under Section 25(1)(k) of the Inland Revenue Act, despite the general prohibition on rental expenses in Section 26(2). It was held that such expenses are deductible under the specific provision of Section 25(1)(k), and that this exception prevails over the general prohibition. The decision reaffirmed the principle that specific statutory provisions permitting deductions take precedence over general restrictions, referencing case law such as Rodrigo v. Commissioner General of Inland Revenue and Hayley and Company Ltd. v. Commissioner of Inland Revenue, as well as legislative amendments evidencing