Income Tax Appellate Tribunal Pakistan — Judgments of 1996

67 reported judgments of the Income Tax Appellate Tribunal Pakistan from 1996.

• W.TA. NO. 133/KB OF 1987-88, DECIDED ON 25TH MAY, 1995. v. W.TA. NO. 133/KB OF 1987-88, DECIDED ON 25TH MAY, 1995. 1996 PTD 1

  Wealth Tax Act 1963 Section 2 (m) (ii) Loan debt is secured against assets that are not subject to it, imposing a wealth tax is not a loan, irrespective of its subsequent use, which is a real estate t…

• MA (STAY) NO.104/LH OF 1995, DECIDED ON 20TH APRIL, 1995. v. MA (STAY) NO.104/LH OF 1995, DECIDED ON 20TH APRIL, 1995. 1996 PTD 5

  Income Tax Ordinance 1979 Section 134 (6) was made before the Appellate Tribunal for the application of the demand for appeal, in which the Commissioner Income Tax (Appeal) indicated in its order that…

• I.TA. NO. 683/HQ OF 1990-91, DECIDED ON 2ND MAY, 1995. v. I.TA. NO. 683/HQ OF 1990-91, DECIDED ON 2ND MAY, 1995. 1996 PTD 11

  Income Tax Ordinance 1979 Section 156, 30 and 22 Error Correction Income from bank interest is estimated as income from other sources as part of the business income of that interest, when in fact it i…

• I.T.AS. NOS.1791/LB TO 1796/LB OF 1988-89, DECIDED ON 24TH JULY, 1995. v. I.T.AS. NOS.1791/LB TO 1796/LB OF 1988-89, DECIDED ON 24TH JULY, 1995. 1996 PTD 18

  Income Tax Ordinance 1979 Sections 65 and 132 Appeals Remand Recovery Assessment Uncertainty The principle of limitations where any action, evaluation or re-evaluation is found to be invalid, the appe…

• I.T.AS. NOS.65(IB) TO 68(IB) OF 1992-93, DECIDED ON 16TH MAY, 1995. v. I.T.AS. NOS.65(IB) TO 68(IB) OF 1992-93, DECIDED ON 16TH MAY, 1995. 1996 PTD 25

  Income Tax Ordinance 1979 Section 156 Error Correction Order The scope of the amendment order extends to cases where there is a patent error and does not require further investigation or inquiry into …

• ITAS NOS. 1/KB TO 11/KB, 23/KB TO 30/KB OF 1991-92, ITA NO. 1252/HQ OF 1990-91 v. ITAS NOS. 1/KB TO 11/KB, 23/KB TO 30/KB OF 1991-92, ITA NO. 1252/HQ OF 1990-91 1996 PTD 65

  Sections 53, 87 and 156 CBR Circular No. 4 1979 dated 23rd August 1979 Advance tax resolves additional tax error on failure to pay advance tax although on issue relating to additional taxation under s…

• I.T.A. NO. 936/HQ OF 1988-89, DECIDED ON 30TH AUGUST, 1993. v. I.T.A. NO. 936/HQ OF 1988-89, DECIDED ON 30TH AUGUST, 1993. 1996 PTD 100

  Income Tax Ordinance 1979 Section 25 (c) Payment of Income Trading Unpaid Trading Liabilities After the expiration of the Income Year, the income of an ACCC in the fourth Income Year in which the afor…

• W.TAS NOS. 2044/KB TO 2049/KB OF 1986-87, DECIDED ON 3RD JULY, 1995. v. W.TAS NOS. 2044/KB TO 2049/KB OF 1986-87, DECIDED ON 3RD JULY, 1995. 1996 PTD 114

  Section 2 (e) (ii) of the Transfer Property Act (I82 of I82), Section 105 Asset Net Wealth Real Estate Association of Persons Lease, Services or anything else that is so rented that it is called rent.…

• I.T.AS. NOS. 992 TO 995/LB OF 1988-89, DECIDED ON 13TH AUGUST, 1995. v. I.T.AS. NOS. 992 TO 995/LB OF 1988-89, DECIDED ON 13TH AUGUST, 1995. 1996 PTD 122

  Income Tax Ordinance 1979 Sections 19 and 59 (1) The income from the property is assessed annually and the property is in the hands of the landlord, where the property owners announced a very low rate…

• I.T.AS. NOS. 22 TO 34/IB OF 1993-94 AND I.TAS. NOS. 913 TO 953/113 OF 1992-93, v. I.T.AS. NOS. 22 TO 34/IB OF 1993-94 AND I.TAS. NOS. 913 TO 953/113 OF 1992-93, 1996 PTD 178

  Income Tax Ordinance 1979 Section 129 Appeal to the Appellate Assistant Commissioner The right of appeal is not conditional on the necessity of complying with a valid tax claim if any valid notice has…

• W.TA. NO. 1792/KB OF 1986-87, DECIDED ON 27TH MARCH, 1995. v. W.TA. NO. 1792/KB OF 1986-87, DECIDED ON 27TH MARCH, 1995. 1996 PTD 192

  Wealth Tax Act 1963 Section 2 (e) (ii) Property Unlawful Property Section 2 (e) (ii), Wealth Tax Act 1963 must apply to immovable property jointly owned by more than one person. Kept for business purp…

• I.T.A. NO. 320/KB OF 1991-92, DECIDED ON 24TH DECEMBER, 1992. v. I.T.A. NO. 320/KB OF 1991-92, DECIDED ON 24TH DECEMBER, 1992. 1996 PTD 197

  Income Tax Ordinance 1979 Second Schedule CL (199), Sections 14 and 35 Damages, were forwarded when the income of a business unit is exempted under the second schedule of Income Tax Ordinance 1979, th…

• I.T.AS. NOS. 189/LB TO 198/LB OF 1988-89, DECIDED ON 23RD FEBRUARY, 1995. v. I.T.AS. NOS. 189/LB TO 198/LB OF 1988-89, DECIDED ON 23RD FEBRUARY, 1995. 1996 PTD 205

  Income Tax Ordinance 1979 Section 31 (1) (b) and Schedule CL 103 (a) exempt income from cooperative societies to obtain such income, in whole and exclusively, at interest income expense derived from o…

• I.TAS. NOS.1542/LB AND 2590/LB OF 1992-93, DECIDED ON 13TH SEPTEMBER, 1995. v. I.TAS. NOS.1542/LB AND 2590/LB OF 1992-93, DECIDED ON 13TH SEPTEMBER, 1995. 1996 PTD 226

  Income Tax Ordinance 1979 Section 134 Appellate Tribunal Commissioner's appeal for Income Tax (A) was dismissed without cause, although the circumstances of the matter need not be further investigated…

• I. T. AS. NOS. 1601/KB AND 1602/KB OF 1985-86, DECIDED ON 31ST MARCH, 1994. v. I. T. AS. NOS. 1601/KB AND 1602/KB OF 1985-86, DECIDED ON 31ST MARCH, 1994. 1996 PTD 244

  Income Tax Ordinance 1979 Section 163 Income Tax Rules, 1982, 20 Conventions to Avoid Double Taxation Between the Islamic Republic of Pakistan and the Federal Republic of Germany, Article III (4) A No…

• I.T.A. NO. 208/IB OF 1993-94, DECIDED ON 28TH SEPTEMBER, 1995. v. I.T.A. NO. 208/IB OF 1993-94, DECIDED ON 28TH SEPTEMBER, 1995. 1996 PTD 248

  It is said that the directors of the Income Tax Ordinance 1979 Sections 24 and 23 have been hurt by the Directors of the Company (batteries makers) while the costs incurred on the treatment of such Di…

• M.A. NO. 9/IB OF 1995-96 IN RE: I.T.A. NO. 170/IB OF 1995-96, v. M.A. NO. 9/IB OF 1995-96 IN RE: I.T.A. NO. 170/IB OF 1995-96, 1996 PTD 259

  Income Tax Ordinance 1979 Section 134 (3), Proviso [such as the Finance Act (XII of 1994), effective from 1 7 1994] shall not be appealed to the appellate tribunal by any means unless the appeal is be…

• I.T.AS. NOS. 84 AND 85/LB OF 1994, DECIDED ON 13TH DECEMBER, 1994. v. I.T.AS. NOS. 84 AND 85/LB OF 1994, DECIDED ON 13TH DECEMBER, 1994. 1996 PTD 282

  Income Tax Ordinance 1979 Sections 87, 53 and 156 The officer assessing the correction of tax evasion, while receiving the additional tax on the failure to pay advance tax from the assessee, the Speak…

• I. T. AS. NOS. 411/IB AND 412/IB OF 1993-94, DECIDED ON 27TH SEPTEMBER, 1995 v. I. T. AS. NOS. 411/IB AND 412/IB OF 1993-94, DECIDED ON 27TH SEPTEMBER, 1995 1996 PTD 286

  Income Tax Ordinance 1979 Section 80D & 62 Section 80D, Specification of Income Tax Ordinance, 1979 and Supply of Scope Section 80D, Income Tax Ordinance, 1979, Not being a part of Machinery Parts, Ta…

• W.T.AS. NOS. 141 AND 142/LB OF 1987-88, DECIDED ON 20TH OCTOBER, 1994. v. W.T.AS. NOS. 141 AND 142/LB OF 1987-88, DECIDED ON 20TH OCTOBER, 1994. 1996 PTD 288

  Wealth Tax Act 1963 R 8 (3) CBR Circular No. C14 (7) IT / 6 / WT / 79, dated 20 8 1979 CBR Circular No. 11, 1994 in the Principles of Assessing Non-Transferable Property Registered Cell Deed Identific…

• I. T. A., NO. 1502/HQ OF 1989-90, DECIDED ON 24TH MARCH, 1994. v. I. T. A., NO. 1502/HQ OF 1989-90, DECIDED ON 24TH MARCH, 1994. 1996 PTD 292

  The provisions of section 38 (6) and the third schedule, the provisions of section 38 (6) and the third schedule, R7 of the Income Tax Ordinance, 1979 are identical if both the scope and the loss of t…

• I.T.AS. NOS. 780/IB AND 1050(IB)/1993-94, DECIDED ON 9TH AUGUST, 1995. v. I.T.AS. NOS. 780/IB AND 1050(IB)/1993-94, DECIDED ON 9TH AUGUST, 1995. 1996 PTD 305

  Income Tax Ordinance 1979 Sections 59C (1) (A) and 55 Scheme Fixed Taxes (1992 93) CBR Circular No. 17, 1992-1992, announcing the sale on a retail basis with wholesale, With your counting chart. Under…

• W.T.A. NO. 51(IB) OF 1993-94 AND W.T.A NO.7(IB) OF 1995-96, DECIDED ON 6TH NOVEMBER, 1995. v. W.T.A. NO. 51(IB) OF 1993-94 AND W.T.A NO.7(IB) OF 1995-96, DECIDED ON 6TH NOVEMBER, 1995. 1996 PTD 316

  Wealth Tax Act 1963 Section 7 Wealth Tax Rules, 1963, R 8 (2) Select the value of the asset in action Applicable claim value determination The amount of cash that is deposited by a person to another p…

• I.T.AS. NOS. 393/IB TO 396/IB OF 1994-95, DECIDED ON 27TH APRIL, 1995. v. I.T.AS. NOS. 393/IB TO 396/IB OF 1994-95, DECIDED ON 27TH APRIL, 1995. 1996 PTD 323

  Income Tax Ordinance 1979 Interpretation and Scope of Section 92, Section 92, Income Tax Ordinance, 1979…

• I.T.A. NO. 3509/LB OF 1995, DECIDED ON 14TH DECEMBER, 1995. v. I.T.A. NO. 3509/LB OF 1995, DECIDED ON 14TH DECEMBER, 1995. 1996 PTD 327

  Income Tax Ordinance 1979 Sections 13 and 59 CBR Circular No. 7 (13) dt 14/93, dated 29 6 1993 Not to be excluded from the Self Assessment Scheme for the purchase of property by property purchase revi…

• I.T.A. NO. 209/IB OF 1992-93, DECIDED ON 10TH DECEMBER, 1995. v. I.T.A. NO. 209/IB OF 1992-93, DECIDED ON 10TH DECEMBER, 1995. 1996 PTD 334

  Income Tax Ordinance 1979 Section 134 Appeal to Section 134 (2) of the Appellate Tribunal Provisions, Income Tax Ordinance, 1979 to be strictly barred The need to file an appeal by the Income Tax Offi…

• W.T.A. NO. 55(IB) OF 1993-94, DECIDED ON 5TH DECEMBER, 1995. v. W.T.A. NO. 55(IB) OF 1993-94, DECIDED ON 5TH DECEMBER, 1995. 1996 PTD 344

  Wealth Tax Act 1963 Section 5 (I) Exemption Principles of Foreign remittances If a spy has been brought into Pakistan and by this money an asset has been created which includes any immovable or immova…

• W.T.A. NO. 11/IB OF 1993-94, DECIDED ON 15TH NOVEMBER, 1995. v. W.T.A. NO. 11/IB OF 1993-94, DECIDED ON 15TH NOVEMBER, 1995. 1996 PTD 356

  Sections 3 and 2 (e) of the Wealth Tax Act 1963 are the property held for the purpose of charging the Wealth Tax Principles, before deciding whether the immovable property is a firm or an association …

• I.T.AS. NOS. 3579/LB, 3594/LB OF 1994 AND 3582-A/LB OF 1995, DECIDED ON 17TH AUGUST, 1995. v. I.T.AS. NOS. 3579/LB, 3594/LB OF 1994 AND 3582-A/LB OF 1995, DECIDED ON 17TH AUGUST, 1995. 1996 PTD 360

  Second Schedule of Income Tax Ordinance 1979, Part I, CL (118E), Section 66 and CBR Letter No. L (14) AP 11/91, dated 20 5 1991 and CBR Letter No. 1 (41). / TP II / 91, Exception dated 15 12 1993, it …

• ITAS. NOS. 166/KB, 141/KB TO 144/KB, 832/KB, 1088/KB TO 1090/KB OF 1995-96 v. ITAS. NOS. 166/KB, 141/KB TO 144/KB, 832/KB, 1088/KB TO 1090/KB OF 1995-96 1996 PTD 388

  Income Tax Ordinance 1979 Section 134 and 8 of the Income Tax Appellate Tribunal have the power of interpretation, interpreting or endorsing any point of law and other positions in the tax collection …

• W.T.A. NO. 252/HQ OF 1987-88, DECIDED ON 21ST DECEMBER, 1995. v. W.T.A. NO. 252/HQ OF 1987-88, DECIDED ON 21ST DECEMBER, 1995. 1996 PTD 404

  Wealth Tax Act 1963 R 8 (3), Asset Definition Price not based on rent received in the last month of the land and building gross rent…

• I.T.AS. NOS.999/IB TO 1001/IB OF 1991-92 AND I.T.A. NOS. 804/IB AND 805/IB OF 1993-94, v. I.T.AS. NOS.999/IB TO 1001/IB OF 1991-92 AND I.T.A. NOS. 804/IB AND 805/IB OF 1993-94, 1996 PTD 407

  Income Tax Ordinance 1979 Fifth Schedule, Part 1, R2 (1) and Section 24 In calculating profit and gains obtained from the exploration and production of gas and profit and profit calculations for petro…

• I.T.AS. NOS. 2551/KB AND 2252/KB, 2672/KB, 2673/KB OF 1987-88, 1627/KB OF 1986-87, 2667/KB, v. I.T.AS. NOS. 2551/KB AND 2252/KB, 2672/KB, 2673/KB OF 1987-88, 1627/KB OF 1986-87, 2667/KB, 1996 PTD 411

  Income Tax Ordinance 1979 Section 24 (b) Interest deduction paid to unstable bank interest that was claimed to non-resident banks that were operating in Pakistan through their permanent branches and t…

• I.T.A. NO-. 6/KB OF 1995-96, DECIDED ON 8TH JANUARY, 1996. v. I.T.A. NO-. 6/KB OF 1995-96, DECIDED ON 8TH JANUARY, 1996. 1996 PTD 420

  Accounting Method in Income Tax Ordinance 1979 Section 32 CBR Circular No. 12 1991 Transfer of capital asset to a stock in a trade Principle of profit acquisition In practice the value of capital asse…

• ITAS. NOS.5333/LB TO 5337/LB AND 6040/LB TO 6044/LB OF 1995, DECIDED ON 10TH JANUARY, 1996. v. ITAS. NOS.5333/LB TO 5337/LB AND 6040/LB TO 6044/LB OF 1995, DECIDED ON 10TH JANUARY, 1996. 1996 PTD 482

  Reopening of Income Tax Ordinance 1979 Section 65 Assessment Additional Assessment As the basis of any action under the Permanent Information Section 65, Income Tax Ordinance, 1979, it is the responsi…

• I.T.AS. NOS. 762/IB, 763/IB OF 1992-93, 795/IB TO 797/IB OF 1994-95, DECIDED ON 15TH JANUARY, 1996. v. I.T.AS. NOS. 762/IB, 763/IB OF 1992-93, 795/IB TO 797/IB OF 1994-95, DECIDED ON 15TH JANUARY, 1996. 1996 PTD 492

  The scope of powers of the Assistant Commissioner under Income Tax Ordinance 1979S: 66A (1A) and 80C section 66A (1A), Income Tax Ordinance 1979, are set out in the background of the principle of inte…

• I.T.A. NO. 536(IB) OF 1992-93, DECIDED ON 19TH NOVEMBER, 1995. v. I.T.A. NO. 536(IB) OF 1992-93, DECIDED ON 19TH NOVEMBER, 1995. 1996 PTD 502

  Income Tax Ordinance 1979 Section 20 (1) (g) Deductions for the collection of rent income from a property property are by any calculator for the purpose of collecting rent, even if the expense is on i…

• W.T.A. NO. 73/IB OF 1993-94, DECIDED ON 30TH JANUARY, 1996. v. W.T.A. NO. 73/IB OF 1993-94, DECIDED ON 30TH JANUARY, 1996. 1996 PTD 505

  Wealth Tax Act 1963 R 8 (3) The principles of house property property can be determined on the basis of the rent payable of any property and not on the basis of rent actually received by the owner if …

• 1996 PTD 610 1996 PTD 610

  The Income Tax Ordinance 1979 is included in section 12 (18) [as per the Finance Act (VII of 1987), which was suspended by section R838 (1) / 87 of section 268 1987 and the Finance Act (1990). It was …

• MUHAMMAD ANWAR v. STATE 1996 PTD 627

  Third Schedule to Income Tax Ordinance 1979, Rr 2 to 7 and Section 30 (2) (d) other sources of depreciation allowance, a private limited company that earns revenue from renting four flour mills, An As…

• CALICON (PVT.) LTD. v. FEDERAL GOVERNMENT OF PAKISTAN 1996 PTD 705

  Income Tax Ordinance 1979 Sections 30 (2) (d) and 31 (1) (c) Revenue from rental income of machinery, plant or furniture for estimating income from other sources with which the aforementioned machiner…

• 1996 PTD 724 1996 PTD 724

  Income Tax Ordinance 1979 Sections 134 and 138 Appeal Tribunal Review Appeal Appealed Member, Judicial, CBR Qualification Interpretation and Commissioner of Sections 134 and 138, Sections 134 and 138 …

• 1996 PTD 734 1996 PTD 734

  Income Tax Ordinance 1979 Section 59 Self Assessment Scheme (1992 1993), Para 4 (ii) CBR Circular No. 16 of 1982 Selection of Return of Assisi for Total Audit and the purpose of the officers of the de…

• 1996 PTD 740 1996 PTD 740

  Income Tax Ordinance 1979 SS: 59 (1), (3) and 65 (1) (c) of the Self Assessment Scheme (1987 1988), paragraph 4 (4) (b) of the Additional Assessment Assessing Officer, while assessed under section 59.…

• 1996 PTD 743 1996 PTD 743

  Section 23 (xviii) Drugs (Licensing, Registration and Advertising) Rules, 1976, R 33 Identification of Business Expenses Pharmaceutical Manufacture Company's Sales Promotion Limitations R33, Drugs (Li…

• W.T.AS. NOS. 12(IB) TO 15(IB) OF 1993-94, DECIDED ON 30TH JANUARY, 1996. v. W.T.AS. NOS. 12(IB) TO 15(IB) OF 1993-94, DECIDED ON 30TH JANUARY, 1996. 1996 PTD 750

  Assistant Commissioner Scope, who inspects Section 17B of the Wealth Tax Act 1963, has the option to amend and review the nature of Section 17B3 of the Applicable Act of Section 17B, Wealth Tax Act, 1…

• I.T.A. NO. 254/LB OF 1995, DECIDED ON 30TH MARCH, 1995. v. I.T.A. NO. 254/LB OF 1995, DECIDED ON 30TH MARCH, 1995. 1996 PTD 759

  Section 577 of the Income Tax Ordinance, 1979, is entitled to a revised Return Assessment of total income before filing a revised return under section 55, Income Tax Ordinance 1979, before finalizing …

• I.T.A. NO. 3080/KB OF 1987-88, DECIDED ON 8TH NOVEMBER, 1995. v. I.T.A. NO. 3080/KB OF 1987-88, DECIDED ON 8TH NOVEMBER, 1995. 1996 PTD 771

  Income Tax Ordinance 1979 Section 2 (ii) Determination of business adventure in the nature of trade The purchase of land by the company, even if the company has a legitimate purpose to trade in the la…

• RASHEED AHMED v. STATE 1996 PTD 777

  The powers that be reviewed by the Income Tax Ordinance 1979 Section 66 IAC Scope Assessment Order should be reviewed and must also misunderstand the interest of the Revenue Officer exercising his pow…

• ITA S. NOS. 3789 AND 3790 OF 1994, DECIDED ON 26TH APRIL, 1995. v. ITA S. NOS. 3789 AND 3790 OF 1994, DECIDED ON 26TH APRIL, 1995. 1996 PTD 799

  Income Tax Ordinance 1979 Section 13 (1) (a) No legal notice under the Income Tax Ordinance, 1979, which was deemed to be unlawful income, was given to the Assessment of Assessment Effect that the imp…

• A. MAJID SAMA v. ASBESTOS CEMENT INDUSTRIES LTD. 1996 PTD 803

  The Income Tax Ordinance 1979 Section 10 could not have been specifically charged to the Income Tax Officer when he did not do so at the time of the original assessment.…

• 1996 PTD 808 1996 PTD 808

  Sections 138 and 134 of the Income Tax Appellate Tribunal Code of Conduct, 1981, R12, a Commissioner or Member, Central Board of Revenue Purpose, Nature and scope of jurisdiction, review under section…

• LENO ROZARIO v. GHULAM MUHAMMAD DOSSUL 1996 PTD 821

  Income Tax Ordinance 1979 Section 63 Past History of the Best Case Testing Case Although there is a reliable standard for assessing the reasonableness of the results announced for evaluation purposes,…

• 1996 PTD 887 1996 PTD 887

  Income Tax Ordinance 1979 Section 23 (1) (v) and Third Schedule, Item 5 CBR Circular No. 227 1957, Date 2 10 1975 Initial Depreciation Initial Depreciation is allowable on all assets in its first use …

• 1996 PTD 890 1996 PTD 890

  Income Tax Ordinance 1979 Section 2 (11) (24) and 22 Income Gift / Subsidy, which was obtained from his mother non-resident company, his mother from non-resident company, such receipt by the income of…

• W.T.A S. NOS 13, 14 AND 15/LB OF 1990-91, DECIDED ON 7TH MAY, 1996. v. W.T.A S. NOS 13, 14 AND 15/LB OF 1990-91, DECIDED ON 7TH MAY, 1996. 1996 PTD 905

  Wealth Tax Act 1963 Sections 2 (M) and ()) Section 2 (M) Definition of the definition of net wealth assets used in the Wealth Tax Act, 1963, which is owned by it, the terms of its ownership are the pr…

• 1996 PTD 1013 1996 PTD 1013

  The Income Tax Ordinance 1979 Section 12 (12) provided that the BCC had arranged for a loan from the bank only on the security of the goods and the terms and conditions contained in the contract clear…

• 1996 PTD 1069 1996 PTD 1069

  Inspecting the Income Tax Ordinance 1979 Section 66 Assistant Commissioner jurisdiction, the power of the amendment is exclusively with the IAC under section 66A, Income Tax Ordinance, 1979 and, there…

• I.T.AS. NOS. 178/LBI/DB AND 499/LBI/DB OF 1989-90, DECIDED ON 15TH NOVEMBER, 1995. v. I.T.AS. NOS. 178/LBI/DB AND 499/LBI/DB OF 1989-90, DECIDED ON 15TH NOVEMBER, 1995. 1996 PTD 1088

  Income Tax Ordinance 1979 Section 13 (1) (d) denial of purchase of property by review of surplus property; the value of the property shown in the process registered by the Assessing Officer is recorde…

• ALI MUHAMMAD v. SADAQAT BEGUM 1996 PTD 1091

  Income Tax Ordinance 1979 Section 134 Appeal Tribunal Appeal Tribunal Matters Appeal and First Appeal Forum Review proceedings were not raised before the Assessing Authority, such matters could not be…

• SHAMS-UD-DIN v. MUHAMMAD SHARIF 1996 PTD 1094

  Income Tax Ordinance 1979 Section 13 (1) (d) Purchase of property by the Assessing Assessment Officer found that Assisi had reduced the cost of purchase of the property so that nothing was available t…

• 1996 PTD 1117 1996 PTD 1117

  Income Tax Ordinance 1979 Section 156 Error Correction Word \ Record Section As used in Section 156, Income Tax Ordinance, 1979, the Income Tax Authority and the Income Tax Appellate Tribunal mean to …

• 1996 PTD 1128 1996 PTD 1128

  Income Tax Ordinance 1979 Section 19 and 50 (7B) deduction of income tax deducted from section property 50 (7B), Income Tax Ordinance 1979 is not an independent section and read with section 19 of the…

• I. T. A. NO.970/KB OF 1987-88, DECIDED ON 12TH NOVEMBER, 1995. v. I. T. A. NO.970/KB OF 1987-88, DECIDED ON 12TH NOVEMBER, 1995. 1996 PTD 1134

  Income Tax Ordinance 1979 Second Schedule Part I, CI (116) and Section 27 Capital gains waiver 13 The purchase of a share of the asset is on the transfer of capital, i.e. an asset that can earn some i…

• 1996 PTD 1140 1996 PTD 1140

  Income Tax Ordinance 1979 Sections 23 (1) (xviii) and 59 (3) Self Assessment Scheme, 1987 1988, Para 4 (b) (iv) Self Assessment Scheme deductions that include personal or non-business elements are leg…

• 1996 PTD 1144 1996 PTD 1144

  Scope and objections to Sections 12 (13) and (17) of Income Tax Ordinance 1979 Sections 12 (13) and (17) of Income Tax Ordinance 1979…

• 1996 PTD 1154 1996 PTD 1154

  Circular No. 121 1991 Sales Tax Expression of Income Tax Ordinance 1979 Sections 62 and 63 CBR, sales do not mean declared sales but sales made by the Assessing Officer are actual sales but not imagin…

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