Income Tax Appellate Tribunal Pakistan — Judgments of 1993

55 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1993.

• I.TA. NO. 21/LB/1985-86, DECIDED ON 10TH SEPTEMBER, 1989. v. I.TA. NO. 21/LB/1985-86, DECIDED ON 10TH SEPTEMBER, 1989. 1993 PTD 1

  Supplemental certified copies of the supplementary orders of RAM 10 and 11, together with the appeal memorandum, required Appellant Rule 11 of the Income Tax Appellate Tribunal Rules 1981 to be certif…

• I.TA. NO. 1180/LB OF 1983-84, DECIDED ON 5TH AUGUST, 1989. v. I.TA. NO. 1180/LB OF 1983-84, DECIDED ON 5TH AUGUST, 1989. 1993 PTD 3

  Second Schedule, CL (B 36B) Notification No F Section ()) RS / 81, Dot Aid 6 27 6 198 1 19811, Announcement Allowance NASPA declared to be in complete administrative control of Government of Pakistan.…

• I.T.A. NO.4056/LB/1985-86, DECIDED ON 27TH AUGUST, 1989. v. I.T.A. NO.4056/LB/1985-86, DECIDED ON 27TH AUGUST, 1989. 1993 PTD 8

  Section 2 (24) Earnings Attention Section 13 (1) (a) The investor evaluating an unclear investment had shown a certain amount as net assets but was unable to explain the source of the insurance. The n…

• I.TA. NO. 1154(1-B)/1986-87, DECIDED ON 15TH MAY, 1992. v. I.TA. NO. 1154(1-B)/1986-87, DECIDED ON 15TH MAY, 1992. 1993 PTD 12

  In addition to the section 132 (1) (c) filed by the appellant, the appellant and the jurisdiction were taken by the appellate assistant commissioner before the Income Tax Appellate Tribunal by the app…

• I.TAS. NOS. 4589/LB AND 4589A/LB/1984-85, DECIDED ON 17TH AUGUST, 1989. v. I.TAS. NOS. 4589/LB AND 4589A/LB/1984-85, DECIDED ON 17TH AUGUST, 1989. 1993 PTD 20

  Section (32 ()) Rejection of Contracting Business Accounts in Various Projects The Income-tax Officer rejected the accounts of Ascum, who applied his GP rate to the contracts and supply account, as we…

• I.TA. NO.253/LB OF 1983-84, DECIDED ON 22ND AUGUST, 1989. v. I.TA. NO.253/LB OF 1983-84, DECIDED ON 22ND AUGUST, 1989. 1993 PTD 23

  Section 26 Income Tax Ordinance (XNXI of 1979), Section 68 (5) Registration Firm Cancellation Registration of this firm by ITO under section 26A of Income Tax Act 1922 this year Was allowed not to cha…

• I.TAS. NOS. 2055/LB TO 2057/LB OF 1991-92, DECIDED ON 5TH MARCH, 1992. v. I.TAS. NOS. 2055/LB TO 2057/LB OF 1991-92, DECIDED ON 5TH MARCH, 1992. 1993 PTD 50

  Sections 85, 91 and 156 of the Income Tax Rules, 1982, IT30 ?? Temporary Review Order of Request for Correction of Notice for Tax Payment and excluded IT30 Commissioner of Income Tax (appeal) On the r…

• ITAS NOS.194(IB) AND 195(IB) OF 1989-90, DECIDED ON 3RD OCTOBER, 1992. v. ITAS NOS.194(IB) AND 195(IB) OF 1989-90, DECIDED ON 3RD OCTOBER, 1992. 1993 PTD 54

  Section 22 Shop sales The same transaction, whether in the nature of trade or purchase of any residential plot, can then be converted into a commercial plot. An appraisal officer of some of the shops,…

• ITA NO. 592/LB OF 1989-90, DECIDED ON 8TH AUGUST, 1992. v. ITA NO. 592/LB OF 1989-90, DECIDED ON 8TH AUGUST, 1992. 1993 PTD 125

  CHAPTER VII Consensus Assessment, the process of approving a unanimous assessment of position in the law; unanimous evaluation of a provision of this ordinance recognized by the Income Tax Authorities…

• I.TAS. NO.768/LB AND 769/LB OF 1990-91, DECIDED ON 27TH APRIL, 1992. v. I.TAS. NO.768/LB AND 769/LB OF 1990-91, DECIDED ON 27TH APRIL, 1992. 1993 PTD 147

  Section 59B General Clauses Act, (X of 1897), Section 21 Simple Diagnostic Procedure CBR Circular No. 198, dated October 5, 1988, amending the principle of power to amend the notice, justification for…

• ITA NO. 628/KB OF 1991-92, DECIDED ON 1ST DECEMBER, 1992. v. ITA NO. 628/KB OF 1991-92, DECIDED ON 1ST DECEMBER, 1992. 1993 PTD 209

  Parallel Matters All-Rated Stated Section 150 SCC, A Printing Press Parallel Case Procedure Applying the Principles of Privacy Justice Appraisal Officer S-150 Duty Parallel Case Assessment Officer fac…

• ITAS. NOS. 480/113 TO 482/IB, 677/IB TO 679/IB OF 1991-92, DECIDED ON 26TH OCTOBER, 1992. v. ITAS. NOS. 480/113 TO 482/IB, 677/IB TO 679/IB OF 1991-92, DECIDED ON 26TH OCTOBER, 1992. 1993 PTD 234

  Under section 132 of section 132, the appellate commissioner's authority is not restricted to directing the appraisal order to review the portion of the appellate commissioner that separates an apprai…

• I.TA. NO.213/LB OF .1987-88, DECIDED ON 16TH SEPTEMBER, 1992. v. I.TA. NO.213/LB OF .1987-88, DECIDED ON 16TH SEPTEMBER, 1992. 1993 PTD 245

  Section 111 (2) (c) [as defined by the Assigning Officer, after the penalty of concealment of the revenue process by the Finance Ordinance (XXVIII of 19841, amended 13 and 116), Section 111 (2) (c). O…

• I.TA. NO. 2966/LB OF 1985-86, DECIDED ON 3RD DECEMBER, 1992. v. I.TA. NO. 2966/LB OF 1985-86, DECIDED ON 3RD DECEMBER, 1992. 1993 PTD 249

  Avoiding Exemption from the Double Taxation Agreement If an assessee is genuinely entitled to a relief, then he should provide the same, and no attempt should be made to subject the tax, an income tha…

• ITAS. NOS.301 (IB) TO, 310 (IB) OF 1991-92 AND 10(IB) TO 14(IB) OF 1992-93, v. ITAS. NOS.301 (IB) TO, 310 (IB) OF 1991-92 AND 10(IB) TO 14(IB) OF 1992-93, 1993 PTD 254

  Income Tax Ordinance, in relation to any estimated year after the implementation of 1979, sections 56, 65 Pro and ?66 proceedings (assessment year 1979 80 80) may be commenced by a notice under sectio…

• I.T.AS. NOS.7/KB TO 10/KB AND 466/KB OF 1986-87, DECIDED ON 10TH JUNE, 1992. v. I.T.AS. NOS.7/KB TO 10/KB AND 466/KB OF 1986-87, DECIDED ON 10TH JUNE, 1992. 1993 PTD 266

  Section 5 (4) Income Tax Act (XI of 1922), Section 64 (3) Comparison and Analysis of both the provisions of section 5 (4) The jurisdiction of the Income Tax Officer which was challenged by the Assam I…

• I.TA. NO.1435/KB OF 1973-74, DECIDED ON 25TH NOVEMBER 1974. v. I.TA. NO.1435/KB OF 1973-74, DECIDED ON 25TH NOVEMBER 1974. 1993 PTD 465

  Section 10 (2) (xi) A review of a bad debt, a bank's litigation to recover a debt debt, cannot be written off and cannot be assessed as deducted by the Assisi. Can be claimed. Section 10 (2) (xi) Bad …

• I.TAS. NOS.802(KB) TO 806(KB) OF 1978-79, DECIDED ON 5TH MARCH, 1979. v. I.TAS. NOS.802(KB) TO 806(KB) OF 1978-79, DECIDED ON 5TH MARCH, 1979. 1993 PTD 471

  Section 2 (4A) [as amended by the Finance Ordinance (XXI of 1972), Sections 10 and 12B] Capital Asset Definition in Trade The stock is not a venture investor if it has any advantage over the sale of a…

• I.T.A. NO.9961/LB OF 1991-92, DECIDED ON 6TH FEBRUARY, 1993. v. I.T.A. NO.9961/LB OF 1991-92, DECIDED ON 6TH FEBRUARY, 1993. 1993 PTD 472

  Schedule I, Part IV, paragraph B (2) (a) General Clause Act (XX of 1897), Section 3 (21) of the Central Board of Revenue Circular No. 6 of 1981 Bank of Punjab Act (XII of 1989), Assessment The corpora…

• I.TA. NO.809/KB OF 1992-93, DECIDED ON 20TH JANUARY, 1993. v. I.TA. NO.809/KB OF 1992-93, DECIDED ON 20TH JANUARY, 1993. 1993 PTD 511

  Section 23 (1) (vii) and (xviii) deduction of interest is acceptable if the borrowed capital is spent for business or profession purposes. However, under clause (xviii), two additional terms are inclu…

• MA. (EH) NO.106/KB, TTA NO.8121/KB AND ITA NO.8122/KB OF 1992-93, v. MA. (EH) NO.106/KB, TTA NO.8121/KB AND ITA NO.8122/KB OF 1992-93, 1993 PTD 627

  Before hearing the appeals of Sections 134 and 138, the appellant waived his right to appeal under section 138 of the Ordinance, and in the same case, the Constitutional proceedings initiated by the r…

• I.TA. NO. 805/KB OF 1992-93, DECIDED ON 20TH OCTOBER, 1992. v. I.TA. NO. 805/KB OF 1992-93, DECIDED ON 20TH OCTOBER, 1992. 1993 PTD 637

  Section 80D and 80 CCBR Circular No. 12 1991 CBR Circular No. 8 1991 CBR Circular No. 10 1991 Section 80D Section 80D Clause, Scope, Applicability and Interpretation When any special income tax The ta…

• ITAS NOS.57/KB TO 61/KB OF 1986-87, DECIDED ON 17TH DECEMBER, 1992. v. ITAS NOS.57/KB TO 61/KB OF 1986-87, DECIDED ON 17TH DECEMBER, 1992. 1993 PTD 685

  Section 107 (5) If one or more of the conditions described in section 107 (5) is not met, the Income Tax Officer may take corrective action. The tax credit can only be available to the examiner in the…

• MA. (STAY) NO.7/KB, AND I. T. AS. NOS. 7310/KB AND 7311/KB OF 1992-93, v. MA. (STAY) NO.7/KB, AND I. T. AS. NOS. 7310/KB AND 7311/KB OF 1992-93, 1993 PTD 689

  Sections 13, 62 and 59 Self Assessment Scheme (1990) CBR Circular No. 1990 1990 of para, (ii) selection of case for Audit Income Tax Officer while withdrawing the case from Self Assessment Scheme resu…

• ITA NO. 8095/KB AND M.A.NO. 8/KB OF 1992-93, DECIDED ON 26TH DECEMBER, 1992. v. ITA NO. 8095/KB AND M.A.NO. 8/KB OF 1992-93, DECIDED ON 26TH DECEMBER, 1992. 1993 PTD 702

  Second Schedule, CL 116 and Section 2 (16) (CC) [as inserted by the Finance Act (VII of 1992)] Companies Ordinance (XLVII of 1984), Section 2 (4) Modaraba Companies and Modaraba (Flotation And Control…

• ITAS. NOS. 1449/KB, 1450/KB, 1451/KB OF 1985-86, 4263/KB, 4264/KB OF 1987-88, v. ITAS. NOS. 1449/KB, 1450/KB, 1451/KB OF 1985-86, 4263/KB, 4264/KB OF 1987-88, 1993 PTD 722

  Section 50CC, a non-residential company that operates through its branch headquarters outside Pakistan, allegedly borrowed from foreign shareholders and was required by the Banking Companies Ordinance…

• I TAS. NOS. 161(IB) AND 162(IB) OF 1992-93, DECIDED ON 23RD FEBRUARY, 1993, v. I TAS. NOS. 161(IB) AND 162(IB) OF 1992-93, DECIDED ON 23RD FEBRUARY, 1993, 1993 PTD 731

  Section 132 Appeals to the Appellate Authority for Decision Reasons When you deal with an appeal where the Commissioner Income Tax (Appeal) printed the vacancy and disposed of the order, the Income Ta…

• I.T.AS. NOS. 1660/LB TO 1663/LB OF 1992-93 DECIDED ON 21ST MARCH, 1993. v. I.T.AS. NOS. 1660/LB TO 1663/LB OF 1992-93 DECIDED ON 21ST MARCH, 1993. 1993 PTD 739

  To avoid double taxation between Pakistan and Switzerland Section 163 && 80 80 AA Convention, Arts II and III waiver fee for technical or industrial or industrial project for internationally recognize…

• I.T.A. NO.955/KB OF 1992-93, DECIDED ON 29TH APRIL, 1993. v. I.T.A. NO.955/KB OF 1992-93, DECIDED ON 29TH APRIL, 1993. 1993 PTD 908

  Sections 23 and 24 (a) Constitution of Pakistan (1973), Article 163 and Federal List Entry No. 47 West Pakistan Finance Act (XXXIV of 1964), Section 11 (a) (Amended) Professional tax not paid by the a…

• ITA NOS. 151/LB AND 152/LB OF 1984-85, DECIDED ON 30TH JULY, 1992. v. ITA NOS. 151/LB AND 152/LB OF 1984-85, DECIDED ON 30TH JULY, 1992. 1993 PTD 939

  Section 2 \ Industrial Establishment in Definition Assissee, engaged in the processing of cloth The term \ manufacture cloth applied to the process in which the Essex was engaged in the manufacturing …

• WTA NO. 52/LB OF 1991-92, DECIDED ON 21ST SEPTEMBER, 1992. v. WTA NO. 52/LB OF 1991-92, DECIDED ON 21ST SEPTEMBER, 1992. 1993 PTD 941

  Section 134 Appellate Tribunal for the Point of Appeal, which contains the interpretation of statutory rules, was first allowed to provoke before the tribunal in the second appeal.…

• I.TAS. NOS. 467/LB AND 1220/LB OF 1991-92,\'DECIDED ON 7TH OCTOBER, 1992. v. I.TAS. NOS. 467/LB AND 1220/LB OF 1991-92,\'DECIDED ON 7TH OCTOBER, 1992. 1993 PTD 952

  Explanation of Sections 13 (I) (d) and 58 Section 13 (1) (D) where any reviewer has made any investment or received an article in which the market value of the investment or the article and the assess…

• ITA NO. 6217/LB OF 1985-86, DECIDED ON 26TH SEPTEMLRER,1992. v. ITA NO. 6217/LB OF 1985-86, DECIDED ON 26TH SEPTEMLRER,1992. 1993 PTD 960

  R 13 Where no affidavit was filed through R13, the Tribunal did not allow the appellant to contend that the facts appearing in Articles Order Sections 59, 55 and 62 were contrary. A person clearly dec…

• M.A. NO. 211/LB OF 1991-92, DECIDED ON 2ND DECEMBER, 1992. v. M.A. NO. 211/LB OF 1991-92, DECIDED ON 2ND DECEMBER, 1992. 1993 PTD 964

  Section 156 Correction of Error Section 156 The authority exercised in the Income Tax Appellate Tribunal extends only to an error which is evident from the record where no error or error was identifie…

• R.A. NO. 279/LB OF 1991-92, DECIDED ON 8TH OCTOBER, 1992. v. R.A. NO. 279/LB OF 1991-92, DECIDED ON 8TH OCTOBER, 1992. 1993 PTD 970

  Section 136 (1) Law Reference Question Question In the case of this case if the application of 10% flat rate was permissible in law, the gross profit rate of 2 62% and 2 50% respectively was applied i…

• I.T.AS. NOS. 509(IB), 510(IB), 513(IB), 552-A(IB) OF 1988-89, DECIDED ON 10TH OCTOBER, 1992. v. I.T.AS. NOS. 509(IB), 510(IB), 513(IB), 552-A(IB) OF 1988-89, DECIDED ON 10TH OCTOBER, 1992. 1993 PTD 1093

  Section 13 Income Considered Double Assistant Assistant Commissioner's Appraisal When the appraising officer limits himself to the cost of investment declared by the assessee, the inspector's assistan…

• I.T.A. NO. 250/IB OF 1989-90, DECIDED ON 14TH SEPTEMBER, 1992. v. I.T.A. NO. 250/IB OF 1989-90, DECIDED ON 14TH SEPTEMBER, 1992. 1993 PTD 1100

  First Schedule, Part IV, Parab (2) Public Company Definition Public Company as set forth in the First Schedule, Part IV, Parab (2) of the Ordinance does not include a company which is a government own…

• I.T.A. NO. 250/IB OF 1989-90, DECIDED ON 14TH SEPTEMBER, 1992. v. I.T.A. NO. 250/IB OF 1989-90, DECIDED ON 14TH SEPTEMBER, 1992. 1993 PTD 1116

  The right to seek review of Sections 129 and 134 is the right to appeal under Section 129 or 134 when the principles set forth are raised. The decision of the forum did not affect the party's commitme…

• PTA NO. 409/KB OF 1982-83, DECIDED ON 30TH NOVEMBER, 1992. v. PTA NO. 409/KB OF 1982-83, DECIDED ON 30TH NOVEMBER, 1992. 1993 PTD 1120

  Section gen68 Real Firm Determination of Firm Registration / Principle Enough for the non-cooperation of the capital by any partner and for the dedicated information to the bank regarding the formatio…

• I.T.A. NO.1727/KB OF 1986-87, DECIDED ON 27TH APRIL, 1992. v. I.T.A. NO.1727/KB OF 1986-87, DECIDED ON 27TH APRIL, 1992. 1993 PTD 1134

  Change the Section 32 accounting method through the Review Effect. Assistive calculation or stock pricing procedures may change, but if it turns out that an accounting method has been implemented or a…

• ITAS. NOS.180/IB, 198/IB, 199/113, 205/113 AND 206/113 OF 1992-93, v. ITAS. NOS.180/IB, 198/IB, 199/113, 205/113 AND 206/113 OF 1992-93, 1993 PTD 1144

  Sections 131 and 132 are the provisions of sections 131 and 132 of the Ordinance for the reasons for the decision in the appeal under Commissioner Income Tax (appeal), although the procedure provided …

• I.T.AS. NOS.3713/LB, 3714/LB AND 3715/LB OF 1985-86,DECIDED ON 13TH JUNE, 1993. v. I.T.AS. NOS.3713/LB, 3714/LB AND 3715/LB OF 1985-86,DECIDED ON 13TH JUNE, 1993. 1993 PTD 1157

  Section 4 Income Tax Ordinance (1979), Section 2 (44) and 11 Total Income means the supply of Section 14, the Workers Welfare Fund Ordinance, 1971 refers to the total income as defined in section 11 o…

• I.TA. NO. 80/KB OF 1990-91, DECIDED ON 2ND MARCH, 1993. v. I.TA. NO. 80/KB OF 1990-91, DECIDED ON 2ND MARCH, 1993. 1993 PTD 1172

  Sections 65 and 13 (1) (AA), once the Commissioner arrives at the Income Tax (appeal) finding that it is no longer sustainable in the law seeking IAC compulsory advance approval, it must include it. I…

• ITA NO. 837/KB OF 1991-92,\'DECIDED ON 28TH OCTOBER, 1992. v. ITA NO. 837/KB OF 1991-92,\'DECIDED ON 28TH OCTOBER, 1992. 1993 PTD 1175

  Third Schedule, Rr 7 and 8 \ Slow Transaction The definitional clauses contained in RR 7 and 8 of the Third Schedule, Third Income Tax Ordinance 1979, will not be attracted in the event of a lazy tran…

• ITA NO. 837/KB OF 1991-92,\'DECIDED ON 28TH OCTOBER, 1992. v. I.T.A. NO.1441/HQ OF 1989-90, DECIDED ON 9TH OCTOBER, 1991. 1993 PTD 1196

  Article 59 Circular No. 19 of BCBR 1988, Dated 5 10 1988 CBR Circular No. 10, 22 of 1988 1988 Easy Evaluation Procedure Scheme (1988 89) No treatment for the successor of a registered firm in the orig…

• 1993 PTD 1212 1993 PTD 1212

  The Legislature eliminated matters related to the application of natural justice to the issuance of the notice before the penalty was imposed, so it was at the discretion with the officer to decide wh…

• MAJOR LEAGUE BASEBALL PROPERTIES INC., NEW YORK v. ASSISTANT REGISTRAR OF TRADE MARKS, KARACHI 1993 PTD 1222

  Section 23 (v) and Third Schedule, R1, (1A) (2) and (3) Depreciation Motor vehicle allowance claim for depreciation allowance Assisi's first depreciation allowance for the property owned by him. Is en…

• 1993 PTD 1237 1993 PTD 1237

  The scope of Section 23 and 24 Income Tax Rules, 1982, R20 and the effect of Section 23 and 24, and the combined effect of deductions in head office expenses in the case of non-residents, is that a di…

• I.TAS. NOS. 486 AND 487 (PB) OF 1991-92, DECIDED ON 21ST SEPTEMBER, 1992. v. I.TAS. NOS. 486 AND 487 (PB) OF 1991-92, DECIDED ON 21ST SEPTEMBER, 1992. 1993 PTD 1254

  Section (65 (b) Expression / Revenue is calculated at a lower rate) does not refer to a situation where the rate of income is calculated by applying the gross profit rate before that The case was esti…

• 1993 PTD 1256 1993 PTD 1256

  Section 32 and 109 Income Tax Rules, 1982, Section 32 of the R34 Ordinance and the scope and scope of accounting rules roll 34 may require only persons or persons to make payment or record transaction…

• 1993 PTD 1261 1993 PTD 1261

  Section 59 CBR Circular No. 1990 1990 1990 ated, dated June June June June, 1990 Self Assessment Scheme for Assessment Year 91 91 91 91, Para 3 (b) (ii) is a subsidiary, registered firm that sells coa…

• 1993 PTD 1378 1993 PTD 1378

  Section 2 (M) Wealth Tax Rules, 1963, R8 (3), Second Proviso Net Wealth Advance Rent Assessment To the landlord, the tenant in respect of the invalid rent on the date of the rent, whether on the date …

• 1993 PTD 1421 1993 PTD 1421

  Section 59 (4), 62 and 155 Self-Assessment Limits The assessment of the assessment within the time prescribed under section 59 (4) of the Ordinance must be jurisdictional, with reference to the provis…

• 1993 PTD 1622 1993 PTD 1622

  Section 130 (3), 134 (4) and 136 (15) of the Limitation Act (IX of 1908), the principle of abolishing the delay in delaying the filing of an appeal to the 5, even if the plaintiff's mistake or inaccur…

• I.T.AS. NOS.6051/LB AND 6052/LB OF 1991-92, DECIDED ON 5TH AUGUST 1993. v. I.T.AS. NOS.6051/LB AND 6052/LB OF 1991-92, DECIDED ON 5TH AUGUST 1993. 1993 PTD 1681

  The specific information of section 65 expressly implies that the notice of authentic information under section 65, under section 65, is alleged to the assessee under section 65 that he has reduced th…

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