Income Tax Appellate Tribunal Pakistan — Judgments of 2004
123 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2004 — page 2 of 2.
- I.T.As. Nos.2319/LB to 2324/LB of 2003, decided on 14th November, 2003. v. I.T.As. Nos.2319/LB to 2324/LB of 2003, decided on 14th November, 2003. 2004 PTD 1688
Section 61, account 13 and account 65 Notes on preparation of account books etc. Illegal procedure Under unlawful procedure where the Legislature has proposed to follow some procedure which will resul…
- W.T.As. Nos. 72/KB and 73/KB of 2003, decided on 4th December, 2003. v. W.T.As. Nos. 72/KB and 73/KB of 2003, decided on 4th December, 2003. 2004 PTD 1699
Comparison of Section 31B & 14 of the Income Tax Ordinance (XXXI of 1979), Section 88 and 54 of the Additional Taxes section of section 31B of the Wealth Tax Act 1963 and section 88 of the Income Tax …
- I.T.A. No.2764/LB of 2003, decided on 18th February, 2004. v. I.T.A. No.2764/LB of 2003, decided on 18th February, 2004. 2004 PTD 1784
Notice of Service Service Registration of Section 154 Civil Procedure Code (V8 1908), OV, R 10 A & 15 Notice of Service Notice by Service Post / Identity Registered Under Section 154 of the Tax Ordina…
- I.T.As. Nos.321/IB and 368/IB of 2003, decided on 6th March, 2004. v. I.T.As. Nos.321/IB and 368/IB of 2003, decided on 6th March, 2004. 2004 PTD 1812
Section 134 Income Tax Ordinance (XLE X of 2001), Section 239 Appeal Tribunal Maintenance Assessment Appeal of the Year 2001 2001 Assessment claimed that since the appeal was filed by the Commissioner…
- I.T.A. No.4245/LB of 2002 and M.A. (Cond.) No.437/LB of 2003, decided on 13th September, 2003. v. I.T.A. No.4245/LB of 2002 and M.A. (Cond.) No.437/LB of 2003, decided on 13th September, 2003. 2004 PTD 1825
A copy of the Appeal Tribunal Condition Appeal Order regarding the delay of section 134 (3) was forwarded to the Commissioner Income Tax Commissioner till 8 7 2002, while the order appealed against, i…
- I.T.A. No.2328/LB of 1999, decided on 12th January, 2004. v. I.T.A. No.2328/LB of 1999, decided on 12th January, 2004. 2004 PTD 1852
The powers of Section 66A to review the order of the Deputy Commissioner of the supply of Section 66A of the Income Tax Ordinance, 1979, were only in disagreement with the assessment officer of Sectio…
- I.T.As. Nos. 4114/LB and -14115/LB of 2001, decided on 2nd June, 2003. v. I.T.As. Nos. 4114/LB and -14115/LB of 2001, decided on 2nd June, 2003. 2004 PTD 1868
Section 13 (1) (e) real estate, etc., is deemed to have been clearly defined in section 13 (1) (e) of the Income Tax Ordinance, 1979, wherein any income year There are costs at any cost and it did not…
- I.T.As. Nos.1031/LB and 210/LB to 212/LB of 2001, decided on 30th September, 2003. v. I.T.As. Nos.1031/LB and 210/LB to 212/LB of 2001, decided on 30th September, 2003. 2004 PTD 1883
Sections 108 (b), 139, 142, 116 and 50 (1) (4) of the Income Tax Rules, 1982, RR53 and 61 show the deduction of the null tax on the total income in Germany and the failure to furnish certain statement…
- I.T.As. Nos.4471/LB and 4472/LB of 1996, decided on 26th August, 2003. v. I.T.As. Nos.4471/LB and 4472/LB of 1996, decided on 26th August, 2003. 2004 PTD 1890
Correction of sections 156 and 80D error Exporting minimum tax export exemption on the income of some persons Including turnover for the purpose of receiving tax under section 80D of the Income Tax Or…
- R.A. No.258/IB of 2003, decided on 14th April, 2004. v. R.A. No.258/IB of 2003, decided on 14th April, 2004. 2004 PTD 2019
Section 136 and 80C of the High Court Appellate Tribunal states that the spare parts imported for use in the repair and maintenance of the Flying Club's own aircraft are exempt from the provisions of …
- M. A. (Rect.) No. 431/KB of 2003 in I.T.A. No. 1350/KB/SB of 1996-97, M. A. (Rect.) v. M. A. (Rect.) No. 431/KB of 2003 in I.T.A. No. 1350/KB/SB of 1996-97, M. A. (Rect.) 2004 PTD 2038
Section 156 Income Tax Ordinance, (XLIX of 2001) 5 221 Error correction did not enlarge the land before the correction of the first appellate authority…
- M.A. No.406/LB of 2003, decided on 16th March, 2004. v. M.A. No.406/LB of 2003, decided on 16th March, 2004. 2004 PTD 2043
Section 221 Income Tax Ordinance (1979), Sections 156, 23 (1) and 66 Application for Correction of Error Panel Interest Expenses The Appellate Tribunal paid this financial assistance to the financial …
- I.T.A. No.705/IB of 2003, decided on 12th April, 2004. v. I.T.A. No.705/IB of 2003, decided on 12th April, 2004. 2004 PTD 2051
Section 80 AA / 62, 55, 22 and 23 tax on non-resident income, technical service fee income tax ordinance, sections 22 and 23 of 1979 were assessed under section 62 / 80AA of the Income Tax Ordinance 1…
- I.T.A. No.791/IB of 2003, decided on 7th April, 2004. v. I.T.A. No.791/IB of 2003, decided on 7th April, 2004. 2004 PTD 2074
Section 65, 59A and 59 (1) Additional assessment under section 59A of the Income Tax Ordinance, 1979, the re-evaluation, based on the information available at the time of framing assessment, began wit…
- I.T.As. Nos.3014/LB of 2000 and 2456/LB of 2003, decided on 10th March, 2004. v. I.T.As. Nos.3014/LB of 2000 and 2456/LB of 2003, decided on 10th March, 2004. 2004 PTD 2078
Section 65 (3A) Additional Assessment Limit Assessment of Constitutional Petitions In the constitutional petition before the High Court period, excluding the period consumed in the constitutional appl…
- I.T.A. No.2097/LB of 2002, decided on 28th February, 2004. v. I.T.A. No.2097/LB of 2002, decided on 28th February, 2004. 2004 PTD 2087
Sections 12 (9A) and 66A are considered as income or acquisitions accruing in Pakistan, with the purpose of issuing bonus shares to shareholders in the past year, the bonus dividends accumulated, whic…
- I.T.As. Nos.2228/LB and 454/LB of 1998, decided on 10th October, 1998. v. I.T.As. Nos.2228/LB and 454/LB of 1998, decided on 10th October, 1998. 2004 PTD 2219
Sections 59 and 62 of CBR Circular No. 16, 1992 dated 1 7 1992, paragraph 4 (i) [Self Assessment Scheme] Self Assessment Return filed under the Self Assessment Scheme was taken under the general cours…
- I.T.A. No.552/LB of 2002, decided on 10th February, 2004. v. I.T.A. No.552/LB of 2002, decided on 10th February, 2004. 2004 PTD 2225
Section 27 (2) (a) (ii) (ii), 22 and Third Schedule, R 7 Capital Gain was taxed on capital gain arising from the sale of shares of the Association of Persons because of the order of the Business Incom…
- I.T.As. Nos.3561/LB, 3562/LB, 4105/LB and 4106/LB of 2002, decided on 25th March, 2004. v. I.T.As. Nos.3561/LB, 3562/LB, 4105/LB and 4106/LB of 2002, decided on 25th March, 2004. 2004 PTD 2231
S 62 Accounts denial on account preparation, evidence, etc., based on the assumption that the sale and purchase of Essex was partially unverifiable and that comprehensive access to Assisi's purchase, …
- I.T.A. No.264/KB of 2003, decided on 3rd April, 2004. v. I.T.A. No.264/KB of 2003, decided on 3rd April, 2004. 2004 PTD 2250
Section 52/86, 50 (7B) and 24C Income Tax Ordinance 1979, the first appellate authority on the basis of rent not receiving rent under section 50 (7B), liability of persons who failed to reduce the tax…
- I.T.A. No.4936/LB of 2001, decided on 13th March, 2004. v. I.T.A. No.4936/LB of 2001, decided on 13th March, 2004. 2004 PTD 2261
Additional assessment under section 59A of section 65, 59A, 148, 13 (1) (A) and (D) of CBR Circular No. 4 of 1996, Directive 1 7 of 1996 Income Tax Ordinance, 1979 The proceedings under finalization w…
- I.T.As. Nos.8114/LB, 8115/LB of 1996, 1782/LB, 1783/LB and 2181/LB of 1998, v. I.T.As. Nos.8114/LB, 8115/LB of 1996, 1782/LB, 1783/LB and 2181/LB of 1998, 2004 PTD 2287
Section 62 Estimates for book preparation of accounts and gross profit rate 5 5% will be verified to be up to date staff Add staff backwards under head bonuses and excluding printing and stationery ar…
- I.T.A. No. 1902/LB of 1998, decided on 26th September, 1998. v. I.T.A. No. 1902/LB of 1998, decided on 26th September, 1998. 2004 PTD 2292
Section Income Tax Ordinance (1979 1979 1979 of the Worth of Labor Incomes in the 1979 1979 Welfare Fund Appellate Tribunal found in a judgment that the 90-day period is an appropriate time for worker…
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