Income Tax Appellate Tribunal Karachi — Judgments of 1981
26 reported judgments of the Income Tax Appellate Tribunal Karachi from 1981.
- S. T. AS. NO. 16/KB TO 39/KB OF 1979-80, DECIDED ON 5TH JULY 1980. v. S. T. AS. NO. 16/KB TO 39/KB OF 1979-80, DECIDED ON 5TH JULY 1980. 1981 PTD 1
The Ice Cream, read with Section 12 (4) Sections 3, 7 and 8, is responsible for the sales tax, assuming that the ice cream is taxable and thereafter filing a return, such assessment shall be followed …
- E. D. A. NO. 5/KB OF 1978-79. v. E. D. A. NO. 5/KB OF 1978-79. 1981 PTD 11
Section 38 and the value of the assets of the deferred shares in the private deceased private company do not apply to the section 38 private company shares under which the separation from the shares i…
- I. T. A. NO. 1138/KB OF 197879, DECIDED ON 8THAPRIL, 1979. v. I. T. A. NO. 1138/KB OF 197879, DECIDED ON 8THAPRIL, 1979. 1981 PTD 13
Section 4 (2E) Estimator of Considerable Income, unless it is incurred by itself, an expenditure, with no money, cannot be included as considered income.…
- I. T. AS. NOS. 1200/KB AND 1201/KB OF 1978-79, DECIDED ON 1ST JULY, 1980. v. I. T. AS. NOS. 1200/KB AND 1201/KB OF 1978-79, DECIDED ON 1ST JULY, 1980. 1981 PTD 22
Sections 22 (4), 23 (2) and 46 (1) were read with the assessment of Section 63 and Civil Procedure Code (V of 1908), OV, RR 17 and 20, the former sentence of the notice specific to the penal alternati…
- I. T. A. NOS. 1446/KB, 1447/KB AND 1448/KB OF 173-74. v. I. T. A. NOS. 1446/KB, 1447/KB AND 1448/KB OF 173-74. 1981 PTD 32
R 39 (2) Directors' definition of employees also includes that directors working in more than one company work full time for one company, cannot be said, wrong, and one person can work full time. For …
- I. T. AS. NOS. 999/KB, 1000/KB AND 1224/KB OF 1978-79, DECIDED ON 17THFEBRUARY, 1980. v. I. T. AS. NOS. 999/KB, 1000/KB AND 1224/KB OF 1978-79, DECIDED ON 17THFEBRUARY, 1980. 1981 PTD 33
Schedule I, Part 11, CL 4 (iv) The words or language used in the taxation law must be strictly interpreted on the basis of vegetable and ghee, which means that generally raw food items are eaten raw o…
- I. T. A. NO. 404/KB OF 1979-80, DECIDED ON 27TH JULY 1980. v. I. T. A. NO. 404/KB OF 1979-80, DECIDED ON 27TH JULY 1980. 1981 PTD 37
Section 49D Section 10 (2) (vi) (B) and 24 read with the estimate of foreigners residing in Pakistan, income of income taxed in the country taxed in foreign country in which income declared in Pakista…
- MISCELLANEOUS APPLICATION NO. II-A/KB OF 1979-80, DECIDED ON 30THMARCH, 1980. v. MISCELLANEOUS APPLICATION NO. II-A/KB OF 1979-80, DECIDED ON 30THMARCH, 1980. 1981 PTD 46
The taxable income assessment firm is under legal obligation to collect entertainment duty from cinemas but keep the provincial government free of charge.…
- I. T. A. NO. 49/KB OF 1979-80, DECIDED ON 27TH IVLARCH, 1980, INCOME-TAX ACT (XI OF 1922)------- v. I. T. A. NO. 49/KB OF 1979-80, DECIDED ON 27TH IVLARCH, 1980, INCOME-TAX ACT (XI OF 1922)------- 1981 PTD 49
Section 23 (3) Section 3C and Fifth Schedule, Income Tax (Declaration of Income Revenue) was read with the Rules 1976 and the Board of Revenue Circular Period 147 1976 assessor determined the assessme…
- I. T. AS. NOS. 478/KB AND 479/KB OF 1979-80, DECIDED ON 5TH JULY, 1980. v. I. T. AS. NOS. 478/KB AND 479/KB OF 1979-80, DECIDED ON 5TH JULY, 1980. 1981 PTD 67
Schedule 3C is read and the schedule of unearned income by the reviewer is re-read with the declaration covered under the declaration of unknown income under section 3C, subject to the law, the provis…
- I. T. AS. NOS. 409/KB AND 410 KB OF 1979-80, DECIDED ON 13TH DECEMBER 1980. v. I. T. AS. NOS. 409/KB AND 410 KB OF 1979-80, DECIDED ON 13TH DECEMBER 1980. 1981 PTD 71
Section 10 (2) (xvi) read with the State Bank of Pakistan Act (XXXII of 1956), a banking company, estimating section 36 business expenditures, failed to maintain a balance of less than 5% of demand du…
- I. T. AS. NOS. 2383 TO 2389 AND 2632 TO 2634 OF 1979-80, DECIDED ON 16TH DECEMBER, 1980. v. I. T. AS. NOS. 2383 TO 2389 AND 2632 TO 2634 OF 1979-80, DECIDED ON 16TH DECEMBER, 1980. 1981 PTD 91
Section 34 (1) Jurisdiction of the Income-tax Officer is the jurisdiction of the Income-tax Officer to initiate proceedings under Section 34 (1), without obtaining the relevant information, unless he …
- I. T. AS. NOS. 68/KB AND 669/KB OF 1976-77. v. I. T. AS. NOS. 68/KB AND 669/KB OF 1976-77. 1981 PTD 97
Section 3C Fifth Schedule and Section 23 and Circular No. 63 (221) of the Central Board of Revenue read with IT IV / 76, dated 14 7 1976, para 20 unidentified income is pending before the Appellate As…
- I. T. AS. NOS. 68/KB AND 669/KB OF 1976-77. v. I. T. AS. NOS. 68/KB AND 669/KB OF 1976-77. 1981 PTD 102
Section 3 (c) of the Finance Act (XLVII of 1976), the Fifth Schedule, and the Central Board of Revenue Circular No. 63 (221) 1T 1V / 76 dated 14 July 1976, the appeal of the para 20 unidentified incom…
- I. T. AS. NOS. 2383 TO 2389 AND 2632 TO 2634 OF 1979-80. 16TH DECEMBER. L080. v. I. T. AS. NOS. 2383 TO 2389 AND 2632 TO 2634 OF 1979-80. 16TH DECEMBER. L080. 1981 PTD 108
Section 34 (1), the Assessing Officer's Assessing Officer does not have any accurate information on it, which cannot resume the review process without the approval of the Inspector Assistant Commissio…
- I. T. AS. NOS. 1369; 1370, 1371, 1417 AND 1418 OF 1979-80, DECIDED ON 17TH MAY, 1981. v. I. T. AS. NOS. 1369; 1370, 1371, 1417 AND 1418 OF 1979-80, DECIDED ON 17TH MAY, 1981. 1981 PTD 121
Section 10 (4) (bb) was read with the Finance Ordinance, 1978, which was amended by the Finance Ordinance in 1978, organized by nature, corrective, oppositional and cleary, and freely in favor of this…
- S. T. AS. NOS. 58/KB TO 61/KB OF 1979-80, DECIDED ON 19TH MAY, 1981. v. S. T. AS. NOS. 58/KB TO 61/KB OF 1979-80, DECIDED ON 19TH MAY, 1981. 1981 PTD 127
Sections 27 (2) and 27b Maximum refunded refunds Section 27b means that a formal order for a refund within three months of applying for a refund from the sales tax officer. Failure to do so does not r…
- I. T. A. NO. 475/KB OF 1980-81, DECIDED ON 12TH APRIL, 1981. v. I. T. A. NO. 475/KB OF 1980-81, DECIDED ON 12TH APRIL, 1981. 1981 PTD 148
Additional tax penalties applicable to section 54, 59, 62, 63, & 88 and Additional Additional Qualification 88 cannot be ordered under section 88 if the Assisi fails to pay tax under section 54. If so…
- I. T. A. NO. 9/KB OF 1978-79, DECIDED ON 8TH NOVEMBER, 1978. v. I. T. A. NO. 9/KB OF 1978-79, DECIDED ON 8TH NOVEMBER, 1978. 1981 PTD 154
Section 10 (2A) Commercial Liability At the expiration of last year, I received excise duty on goods manufactured by the Assisi for three years at the expiration of last year, including Was allowed, r…
- S. T. AS. NOS. 126/KB TO 128-/KB OF 1979-80, DECIDED ON 5TH MARCH, 1981. v. S. T. AS. NOS. 126/KB TO 128-/KB OF 1979-80, DECIDED ON 5TH MARCH, 1981. 1981 PTD 166
Section 7 read with Notification No. 7 dated 27 6 1951, Item No. 35 Broke Goods and Packing Material Sales tax exemption to pay the actual taxable tax on such goods but claiming exemption to the manuf…
- I. T. A. NO. 627/K8 OF 1979-80, DECIDED ON 26TH MAY, 1981. v. I. T. A. NO. 627/K8 OF 1979-80, DECIDED ON 26TH MAY, 1981. 1981 PTD 168
Section 10 (2) (xvi) Section 13 Provides payment for gratuity payment for payment of gratis payment to employees, subject to the exact supply of law supplies read with business expenses, which check H…
- I . T. A. NO. 3148 OF 1971-72, DECIDED ON 22ND FEBRUARY, 1973. v. I . T. A. NO. 3148 OF 1971-72, DECIDED ON 22ND FEBRUARY, 1973. 1981 PTD 174
Registration of the Partnership Act (IX of 1932) with section 26 Red, section 42 firm partnership process in which it is held that this partnership will not end on the death of any partner but on the …
- I. T. AS. NOS. 1198/ KB AND 1199/KB OF 1975-76, DECIDED ON 13TH AUGUST, 1977. v. I. T. AS. NOS. 1198/ KB AND 1199/KB OF 1975-76, DECIDED ON 13TH AUGUST, 1977. 1981 PTD 179
Sections 33 and 46 (1) of the Appeal Penalty Appeal amended the Income Tax Officer's order under the Appeal Order, terminating the original 6n original order based on the first penalty.…
- W. T. AS. NOS. 23 END 24 OF 1971-72, DECIDED ON 4TH APRIL, 1972. v. W. T. AS. NOS. 23 END 24 OF 1971-72, DECIDED ON 4TH APRIL, 1972. 1981 PTD 182
Read with Sections 14, 17 and 46 Wealth Tax Rules, 1963; r 8 (3) Every asset assessing net wealth is required to submit its net return and also the responsibility of the Wealth Tax Officer. Is able to…
- I. T. AS. NOS. 1537/KB AND 1538/KB OF 1980-81, DECIDED ON 16TH JULY 1981. v. I. T. AS. NOS. 1537/KB AND 1538/KB OF 1980-81, DECIDED ON 16TH JULY 1981. 1981 PTD 191
Section 10 (2), (5) Allowance in respect of Machinery Depreciation Depreciation on the machinery purchased by the assessee by collecting loan from Bank Aslead in section 10 (5), which is acceptable fo…
- I. T. A. NO. 286/KB OF 1979-80, DECIDED ON 29TH MARCH, 1981. v. I. T. A. NO. 286/KB OF 1979-80, DECIDED ON 29TH MARCH, 1981. 1981 PTD 197
Section 10 (2) (v) volume of expenditure on business expenditure / existing repairs / repairs cannot be determined by the nature of expenditure. Only the nature of repairs will indicate that this fall…
Other years — Income Tax Appellate Tribunal Karachi
1984 · 1983 · 1982 · 1981 · 1980
Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.