Income Tax Appellate Tribunal Pakistan — Judgments of 1985

35 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1985.

• I. T. A. NO. 552 OF 1978, DECIDED ON 29TH JULY, 1984. v. I. T. A. NO. 552 OF 1978, DECIDED ON 29TH JULY, 1984. 1985 PTD 160

  Sections 10 (9) and 35 (1) discriminate against super tax exempt food preparation and processing, alcohol can be found, but it cannot be considered a food that primarily and primarily sustains life an…

• M. A. NO: 35-STAY (KB) OF 1983-84, DECIDED ON 28TH MAY, 1984. v. M. A. NO: 35-STAY (KB) OF 1983-84, DECIDED ON 28TH MAY, 1984. 1985 PTD 170

  Section 134 (6) Operation of Rehabilitation To file a second appeal before the Tribunal Income Tax Officer, determining the appellate appellate tribunal commissioner's appeal (Appeals), determining th…

• I.T.A. NOS. \'591/PB AND 592/PB OF 1981-82 AND 534/PB OF 1983-84, DECIDED ON 3RD JUNE;1984. v. I.T.A. NOS. \'591/PB AND 592/PB OF 1981-82 AND 534/PB OF 1983-84, DECIDED ON 3RD JUNE;1984. 1985 PTD 175

  Section 32 applies to the net profit rate of the authorized officer evaluating the duty shown in the carriage agreement with PGP rate 2%. The Income Tax Officer dismissed the announced net version of …

• I.T.A. NO. 373/LB OF 1983-84, DECIDED ON 15TH MAY, 1984. v. I.T.A. NO. 373/LB OF 1983-84, DECIDED ON 15TH MAY, 1984. 1985 PTD 178

  Section 32-Year Assessment of Impact of Estimation Without Electricity The Income Tax Officer rejected the version announced by the Income Tax Officer for non-maintenance of accounts and maintenance o…

• I.T.A. NOS. 80/KB TO 84/KB OF 1980-81, DECIDED ON 24TH JUNE 1984. v. I.T.A. NOS. 80/KB TO 84/KB OF 1980-81, DECIDED ON 24TH JUNE 1984. 1985 PTD 227

  Sections 5 (3) and 28 (1) (a) (b) of the Form SST15 Reassessment Notice Review a manufacturer of iron chains in nature in the Form SST15 directory under which the Agricultural Equipment Department Exe…

• I . T . A . NO. 1268 OF 1982-83, DECIDED ON 8TH NOVEMBER, 1984 v. I . T . A . NO. 1268 OF 1982-83, DECIDED ON 8TH NOVEMBER, 1984 1985 PTD 234

  Section 20 (1) (e) Loans deducted from a property property The loan interest capital on the capital created a property by borrowing from his daughter to pay the debt to his daughter. Obtained because …

• I.T.A. NO.1000/LB OF 1971-72, DECIDED ON 10TH SEPTEMBER, 1984. v. I.T.A. NO.1000/LB OF 1971-72, DECIDED ON 10TH SEPTEMBER, 1984. 1985 PTD 235

  Sections 2 (6bb) and 4, Explanation 5 Finance Act (VI of 1968) \ Free Reserve \ Definition Introduced: Through the Finance Act, 1968 Pre-Reserve Free Reserve company Included in the Company Unspecifie…

• I. T. AS. NOS. 1441/KB TO 1443/KB OF 1982-83, DECIDED ON 13TH SEPTEMBER 1984. v. I. T. AS. NOS. 1441/KB TO 1443/KB OF 1982-83, DECIDED ON 13TH SEPTEMBER 1984. 1985 PTD 240

  Sections 20 (1) and 29 (1) (a) deduct in respect of the word / repair respect received from the house property, which means that the property-accrued expenses incurred on the T0-electric expenses incu…

• I.T.A. NO. 574 OF 1983-84, DECIDED ON 10TH JULY 1984. v. I.T.A. NO. 574 OF 1983-84, DECIDED ON 10TH JULY 1984. 1985 PTD 245

  Sections 18A (3) and 28 (1B) (B) declare income under the first year of advance tax default penalty assessment registered firm business and first year of valuation under section 18A (3), Income Tax Ac…

• I.T.A. NO. 1302/KP OF 1982-83, DECIDED ON 17TH SEPTEMBER 1984 v. I.T.A. NO. 1302/KP OF 1982-83, DECIDED ON 17TH SEPTEMBER 1984 1985 PTD 247

  Sections 12 (7) and 59 (1) of the Central Board of Revenue Circular, 18, 1980, paragraphs 2 (iv) (d) and 7 (iii) of the self-assessed income under section 12 (7) of the Ordinance Assistance File Retur…

• REFERENCE APPLICATIONS NOS. 159 TO 164 OF 1980-81 AND I.T.A. NOS.3942, 3943, 3946, 3969 TO 3971 v. REFERENCE APPLICATIONS NOS. 159 TO 164 OF 1980-81 AND I.T.A. NOS.3942, 3943, 3946, 3969 TO 3971 1985 PTD 250

  Section 66 (1) of the Income Tax Ordinance (1979), Sections 136 (1) (2) and 166 (2) (1) of the Income Tax Enforcement date restrict against the relevant assessments pending before the Appellate Assist…

• I.T.A. NOS. 1889/LB TO 1894/LB OF 1982-83, DECIDED ON 23RD JULY, 1984. v. I.T.A. NOS. 1889/LB TO 1894/LB OF 1982-83, DECIDED ON 23RD JULY, 1984. 1985 PTD 255

  Section 61, 65 and 166 (2) (b) (C) (ii) refusal to submit return income under the Income Tax Act (XI of 1922), Section 23 (1) and 34 Ordinance, 1979 The filing notice was assessed under section 23 (1)…

• S.T.A. NO.18 (PB) TO 23 (PB) OF 1980-81, DECIDED ON 19TH SEPTEMBER, 1984. v. S.T.A. NO.18 (PB) TO 23 (PB) OF 1980-81, DECIDED ON 19TH SEPTEMBER, 1984. 1985 PTD 259

  Section 7 Cottage Industry Exemption from sales tax and the words and phrases used in the business / business assets of the past ??? In the past, the use of the word \ job \ must necessarily mean that…

• R . A . NO. 236 OF 1980-81 AND I . T . A . NO. 2402 OF 1978-789 DECIDED ON 21ST AUGUST, 1984. v. R . A . NO. 236 OF 1980-81 AND I . T . A . NO. 2402 OF 1978-789 DECIDED ON 21ST AUGUST, 1984. 1985 PTD 261

  Section 66 (1) of the Income Tax Ordinance (166 (2) (a) (i) of the Income Tax Ordinance is prohibited by the limitation provided under the Income Tax Act, 1922) Appeals against the relevant assessment…

• I.T.A. NO.1162 OF 1962-63, DECIDED ON 23RD JANUARY, 1964. v. I.T.A. NO.1162 OF 1962-63, DECIDED ON 23RD JANUARY, 1964. 1985 PTD 264

  Section 16 (2) of dividends generated by the company is derived from the profit made by the Income Income and not when the income from its profitable and property sector is estimated in the relevant a…

• I.T.A. NOS. 1349-KB TO 1352-KB OF 1980-81, DECIDED ON 19TH NOVEMBER, 1984. v. I.T.A. NOS. 1349-KB TO 1352-KB OF 1980-81, DECIDED ON 19TH NOVEMBER, 1984. 1985 PTD 267

  Sections 4 (3) (vii) and 23 (3) of the Income Tax Ordinance (1979), section \ 63 words \ casual and non-recurring nature \ meaning words \ casual and frequent. Defined in the Income Tax Act as defined…

• INCOME-TAX APPEAL NO.594/KB OF 1982-83, DECIDED ON 9TH AUGUST, 1984. v. INCOME-TAX APPEAL NO.594/KB OF 1982-83, DECIDED ON 9TH AUGUST, 1984. 1985 PTD 334

  Second Schedule, CL 83, Proviso, paragraph (a); (b) and (c) of the Wealth Tax Act (XV of 1963), section 13 Wealth tax, paragraphs (a), (b) and (c) of the waiver In Item 83 of the Second Schedule Incom…

• I.T.A. NO. 1837 OF 1982-83, DECIDED ON 29TH AUGUST, 1984. v. I.T.A. NO. 1837 OF 1982-83, DECIDED ON 29TH AUGUST, 1984. 1985 PTD 336

  Section 32 (3) Earnings Calculation Applicable Gross Profit Rate Export Sales to FOB Base Sales CIF Based Sales Exchange Musical Instruments Legal Status of Assistive Consolidated both locally and by …

• INCOME-TAX APPEAL NO.61/KB OF 1981.-82, DECIDED ON 14TH NOVEMBER, 1984. v. INCOME-TAX APPEAL NO.61/KB OF 1981.-82, DECIDED ON 14TH NOVEMBER, 1984. 1985 PTD 376

  Section 4 and 15BA (4AA) Income Tax Ordinance (XNXII of 1979), exempted from Section 151 Income Tax, is deducted from the income tax deductible as interest from the special deposit certificates The mo…

• I.T.A. NOS. 336/PB, 337/PB OF 1980-81 AND 148/PB OF 1982-83, DECIDED ON 17TH SEPTEMBER, 1984. v. I.T.A. NOS. 336/PB, 337/PB OF 1980-81 AND 148/PB OF 1982-83, DECIDED ON 17TH SEPTEMBER, 1984. 1985 PTD 379

  Sections 4,6 and 23, whether the income assessment grant by the Government, the taxable money subsidiary company whose government grants to the specific government company and does not assist in its b…

• I.T.A. NO. 146/PB OF 1981-82, DECIDED ON 12TH SEPTEMBER, 1984. v. I.T.A. NO. 146/PB OF 1981-82, DECIDED ON 12TH SEPTEMBER, 1984. 1985 PTD 382

  Section 10 (2) loss of allowances and deductions in the relevant period for review of the period claimed by the employee in the relevant period for the assessment of the amount claimed by the employee…

• INCOME-TAX APPEAL NO. 1430/KB OF 1980-81, DECIDED ON 6TH JUNE, 1984. v. INCOME-TAX APPEAL NO. 1430/KB OF 1980-81, DECIDED ON 6TH JUNE, 1984. 1985 PTD 386

  Section 10 (2) (xvi) Evaluation Allowance Words and Expression - Meaning and Interpretation, used solely and exclusively in Section Section 10 for such business, professional or professional purposes,…

• INCOME-TAX APPEALS NOS. 3942, 3943, 3946 AND 3969 TO 3971 OF 1979-80 DECIDED ON 23RD AUGUST, 1.984. v. INCOME-TAX APPEALS NOS. 3942, 3943, 3946 AND 3969 TO 3971 OF 1979-80 DECIDED ON 23RD AUGUST, 1.984. 1985 PTD 453

  Section (66 (I) of the Income Tax Ordinance (XXI of the year 1979 1979), Section 166 (2) of the application of the reference to the hearing of the process of the Income Tax Act when any of the Income …

• INCOME-TAX APPEALS NOS, 3105/KB TO 3115/KB OF 1,981-82, DECIDED ON 17TH JULY, 1984. v. INCOME-TAX APPEALS NOS, 3105/KB TO 3115/KB OF 1,981-82, DECIDED ON 17TH JULY, 1984. 1985 PTD 458

  Estimates of Sections 62 and 65 Gross Profit Rate The Department's gross profit rate cannot be verified by any party without bringing into notice the review of such matters, depending on such other ma…

• I. T. A. NO. 293(I-B) OF 1980-81, DECIDED ON 18TH SEPTEMBER,1984. v. I. T. A. NO. 293(I-B) OF 1980-81, DECIDED ON 18TH SEPTEMBER,1984. 1985 PTD 485

  Section 23 (3), Fifth Schedule, Para 1, (Section 3 (c)) CBR Circular No. 63 (211) IT1V / 76, Para 19 assessment of July 14, 1976 Received unknown income and, Income Compensation means An Income of an …

• I. T. AS. NOS. 8 TO 16/KB OF 1981-82, DECIDED ON 24TH DECEMBER, 1984. v. I. T. AS. NOS. 8 TO 16/KB OF 1981-82, DECIDED ON 24TH DECEMBER, 1984. 1985 PTD 742

  Section 65 and 166 of the Income Tax Act (XI of 1922), the provisions of section 65 of the Income Tax Ordinance, which are extended by the Legislature, up to 10 years before the commencement of the Or…

• INCOME-TAX APPEALS NOS. 3110/LB OF 1982-83, 1587/LB OF 1983-84, 3172/LB OF 1982-83 AND 1890/LB v. INCOME-TAX APPEALS NOS. 3110/LB OF 1982-83, 1587/LB OF 1983-84, 3172/LB OF 1982-83 AND 1890/LB 1985 PTD 754

  Section 138 expression is not a prejudicial order for diagnostic significance only the power should be exercised in such a way that the Commissioner of Income Tax has no unanimous authority to pass an…

• INCOME-TAX APPEAL NO. 274/KB OF 1982-83, DECIDED ON 26TH DECEMBER, 1984. v. INCOME-TAX APPEAL NO. 274/KB OF 1982-83, DECIDED ON 26TH DECEMBER, 1984. 1985 PTD 759

  Section 59 CBR Circular No. 1980 32, Sun BB, CBB, paragraph (ii) means the jewelry dealer, used in the circular with reference to jewelers and bullion dealers, referring only to those jewelry. Trade i…

• I. T. A. NO. 6022/6-B OF 1979-80, DECIDED ON 6TH MARCH, 1984. v. I. T. A. NO. 6022/6-B OF 1979-80, DECIDED ON 6TH MARCH, 1984. 1985 PTD 761

  In accordance with Sections 12 (1) (2) and 10 (2) of the CBR Circular No. 1967, a payee from the bank to purchase shares in 1 8 1967 should be identified, from which the share The interest paid on the…

• I. T. A. NO. 580/KB OF 1983-84 DECIDED ON SEPTEMBER, 1984. v. I. T. A. NO. 580/KB OF 1983-84 DECIDED ON SEPTEMBER, 1984. 1985 PTD 803

  Section 45A and 35 Income Tax Ordinance (1979) Section 156 Section 156, Income Tax Ordinance, 1979 which is generally called for Section 35A, Section 45A of Income Tax Act, 1922, Income Tax Act 1922 U…

• INCOME-TAX APPEALS NOS. 20/KB OF 1981-82 AND 1516/KB OF 1980-81, DECIDED ON 28TH MARCH, 1985. v. INCOME-TAX APPEALS NOS. 20/KB OF 1981-82 AND 1516/KB OF 1980-81, DECIDED ON 28TH MARCH, 1985. 1985 PTD 858

  Section 23 Assesses the Reality and Nature of Receipt in BCCI's Bonds for Income Tax Purposes Instead of submitting entertainment duty to cinema goers, instead of filing entertainment duty with cinema…

• INCOME-TAX APPEALS NOS. 1556 TO 1558/KB 10TH JULY, 1984. v. INCOME-TAX APPEALS NOS. 1556 TO 1558/KB 10TH JULY, 1984. 1985 PTD 869

  Section 2 (6) (22) Income Tax Partnership Registered firm is not a jurisdiction although it has the special status of a law firm for income tax purposes and is included in the definition of the person…

• I. T. AS. NOS. 116/KB TO 119/KB OF 1982-83, DECIDED ON 28TH MAY, 1985. v. I. T. AS. NOS. 116/KB TO 119/KB OF 1982-83, DECIDED ON 28TH MAY, 1985. 1985 PTD 877

  The section 78 and the Double 79 Convention resulted in an agreement between Pakistan and the U. Section A, Arts II (i) and III (i) in which the agreement was made with the Government Gas Company and …

• T. AS. NOS. 1657/KB TO 1662/KB OF 1980-81, DECIDED ON 5TH FEBRUARY, 1985. v. T. AS. NOS. 1657/KB TO 1662/KB OF 1980-81, DECIDED ON 5TH FEBRUARY, 1985. 1985 PTD 888

  Section 9 Assisi was occupied on a plot of land where he had estimated the construction, a large sum of money was spent on enhancing such construction, which was held under Section 9. Owned the buildi…

• WEALTH TAX APPEAL NO. 1/PB OF 1983-84, DECIDED ON 8TH JANUARY, 1985. v. WEALTH TAX APPEAL NO. 1/PB OF 1983-84, DECIDED ON 8TH JANUARY, 1985. 1985 PTD 900

  Sections 7, 16 (5) and 23 (3) of CBR Circular No. 2 1971 [No. 8 (10) W / T / 71, Dated 13 1 1971] Wealth Tax Rules, 1963, r 8 (1) (3) ), The purpose of the proviso is to estimate the value of the asse…

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