Income Tax Appellate Tribunal Lahore — Judgments of 1981
18 reported judgments of the Income Tax Appellate Tribunal Lahore from 1981.
- I. T. A. NO. 1310 OF 1976-77, DECIDED ON 12TH JUNE, 1980. v. I. T. A. NO. 1310 OF 1976-77, DECIDED ON 12TH JUNE, 1980. 1981 PTD 40
OV, r 20 The alternative service process does not conform to the required fixed procedure, neither the location of the notice confirmation nor the presence of service witnesses has been recorded but t…
- S. T. AS. NOS. 21 TO 24 OF 1978-79, DECIDED ON 18TH JUNE, 1980. v. S. T. AS. NOS. 21 TO 24 OF 1978-79, DECIDED ON 18TH JUNE, 1980. 1981 PTD 54
Section 27 read with section 2 (12), (18), 3 and 7, exempt from tax payment and payment, two different concepts are exempt from payment and non-payment in section 7 from tax payment in section 2 (12).…
- INCOME-TAX APPEAL NO. 3686 OF 1979-80, DECIDED ON 9TH SEPTEMBER, 1980. v. INCOME-TAX APPEAL NO. 3686 OF 1979-80, DECIDED ON 9TH SEPTEMBER, 1980. 1981 PTD 60
In section 16 (3) (a) (ii) the counting of the total income words, in section 16 (3) (a) (ii) means a minor, minor child with a single son or daughter and the grandchildren include Maxim Expressive. I…
- I. T. AS. NOS. 446 TO 448 OF 1978-79, DECIDED ON 16TH SEPTEMBER 1980. v. I. T. AS. NOS. 446 TO 448 OF 1978-79, DECIDED ON 16TH SEPTEMBER 1980. 1981 PTD 62
Sections 30 and 33 cannot be appealed by the order of the Appellate Assistant Commissioner, but the new application, which requires only the scrutiny of the facts, cannot be disposed of at the grassro…
- I. T. AS. NOS. 3944, 3945, 3958 TO 3960 OF 1979-80, DECIDED ON 6TH OCTOBER, 1980. v. I. T. AS. NOS. 3944, 3945, 3958 TO 3960 OF 1979-80, DECIDED ON 6TH OCTOBER, 1980. 1981 PTD 64
Exemption from tax words in section (()) (xx) by imposing income tax in the dairy and dairy farming section and ().…
- S. T. AS. NOS. 182 TO 186 OF 1977-78, DECIDED ON 4TH DECEMBER, 1980. v. S. T. AS. NOS. 182 TO 186 OF 1977-78, DECIDED ON 4TH DECEMBER, 1980. 1981 PTD 80
Section 7 reads with Notification No. 9, dated 27 6 1951, Item No. 62 Exempt Chip Board Testimonial Board, developed by the official laboratories through diagnostics that contains heat-and-pressure or…
- I. T. A. NO. 1412 OF 1972-73, DECIDED ON 20TH NOVEMBER 1980. v. I. T. A. NO. 1412 OF 1972-73, DECIDED ON 20TH NOVEMBER 1980. 1981 PTD 99
Section 16 (3), Assessment of Transferred Assets by Gift The Assisi does not require the transfer of assets to his wife as a gift, although this fact was made in the nature of Hiba Bil Ijaz. Not relev…
- I. T. A. NO. 1412 OF 1972-73 DECIDED ON 20TH NOVEMBER, 1980. v. I. T. A. NO. 1412 OF 1972-73 DECIDED ON 20TH NOVEMBER, 1980. 1981 PTD 104
Section 16 (3), the transfer of assets by gift is leased to the property in exchange for a gift dower, possession is not required to provide for all three components of the gift-compliant transaction …
- S. T. AS. NOS. 133/KB AND 133.A/KB OF 1980-81, DECIDED ON 23RD FEBRUARY, 1981. v. S. T. AS. NOS. 133/KB AND 133.A/KB OF 1980-81, DECIDED ON 23RD FEBRUARY, 1981. 1981 PTD 114
Read with Section 7 Notification No 7, Period 27 6 51, Items Nos. 22, 23 and 28 and Notification No. 9, Period 27 6 51, Item No. 45 Exempt Ice Cream Mix, Except for any other raw material, which is a …
- I. T. AS. NOS. 984/KB TO 986/KB AND 923/KB TO 925/KB OF 1979-80, DECIDED ON 27TH JANUARY, 1981. v. I. T. AS. NOS. 984/KB TO 986/KB AND 923/KB TO 925/KB OF 1979-80, DECIDED ON 27TH JANUARY, 1981. 1981 PTD 117
Sections 23 (2) and 34 of the Income Tax Credit and Loan fail to prove the facts of the estimated loan, the Income Tax Officer in treating such loan proceeds from the disclosed source. Totally legitim…
- S. T. AS. NOS. 187 AND 188 OF 1977-78, DECIDED ON 10TH MAY 1981. v. S. T. AS. NOS. 187 AND 188 OF 1977-78, DECIDED ON 10TH MAY 1981. 1981 PTD 134
Section 2 (16) (i) Sale Price Definition Sales tax authority is not able to ask what the sale price is in fact but is obliged by law to adopt the price fixed by the Central Excise Authorities. No sale…
- I. T. A. NO. 2291 OF 1979-80, DECIDED ON 26TH MAY 1981. v. I. T. A. NO. 2291 OF 1979-80, DECIDED ON 26TH MAY 1981. 1981 PTD 143
Registration of the basic requirements of the integrity of a partnership firm may be registered with the Sales Tax Act (III of 1951), Sections 4 and 12 and Punjab Stamp Rules, 193 4, Arrears 25, 26, 2…
- I. T. A. NO. 1313/ KB OF 1980-81, DECIDED ON 5TH MARCH, 1981. v. I. T. A. NO. 1313/ KB OF 1980-81, DECIDED ON 5TH MARCH, 1981. 1981 PTD 159
Sections 22 and 23 appraise the State Cement Corporation of Pakistan as a Managing Company taking 3 of the export of cement manufactured by Assisi Cement Factory and the revenue generated from the ser…
- I. T. A. NOS, 683 AND 684 OF 1979-80, DECIDED ON 9TH MAY, 1981. v. I. T. A. NOS, 683 AND 684 OF 1979-80, DECIDED ON 9TH MAY, 1981. 1981 PTD 161
Section 10 (2) (vii) Profit from the sale of machinery read with Sections 3, 4 and 6 The difference between the actual cost of the machinery and the writing price which is considered as the profit of …
- I. T. A. NO. 2072 OF 1979-80, DECIDED ON 6TH JUNE, 1981. v. I. T. A. NO. 2072 OF 1979-80, DECIDED ON 6TH JUNE, 1981. 1981 PTD 181
Against refunds of Sections 18A, 28 (LB) (49) and 49E, the pending word can be read in Section 49E where it can be read that its return can be adjusted in terms of tax. The taxpayer as well as the tax…
- I. T. AS. NOS. 1455 TO 1457 AND 3554 OF 1979-80, DECIDED ON 6TH JUNE 1981. v. I. T. AS. NOS. 1455 TO 1457 AND 3554 OF 1979-80, DECIDED ON 6TH JUNE 1981. 1981 PTD 188
Sections 22 and 23 read with the Civil Procedure Code (VV 1908), OV, r 12 Notice of service to any person other than its partner or its holding agent, however, on this issue. The person who implemente…
- I. T. A. NO. 30 OF 1978-79, DECIDED ON 9TH JULY, 1980. v. I. T. A. NO. 30 OF 1978-79, DECIDED ON 9TH JULY, 1980. 1981 PTD 196
Section 37 Assessment Income Tax Officer has added Rs 15,000 to the appellant agency's receipts and deposits of Rs 53,408 have been deposited on the parties' ground full addresses, but only cash book …
- E. D. A. NO. 34 OF 1978-79, DECIDED ON 28TB JANUARY, 1979. v. E. D. A. NO. 34 OF 1978-79, DECIDED ON 28TB JANUARY, 1979. 1981 PTD 200
Section 38, Section 39, 39 and read 42 read with the Section 4 Hydrogenated Vegetable Oil Industry (Control and Development) Act (LXV of 1973); Under the federal government, the Act followed. Determin…
Other years — Income Tax Appellate Tribunal Lahore
1984 · 1983 · 1982 · 1981 · 1980
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