Income Tax Appellate Tribunal Pakistan — Judgments of 2008
83 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2008.
- 2008 PTD 19 2008 PTD 19
Section 12 (18) Gift Cash Gift In Pakistan, the income received by the husband's wife without the banking channel was obtained or generated, but it has been found that such gifts with cash from the do…
- 2008 PTD 32 2008 PTD 32
Issues raised in the second grounds of appeal for refusal to give tax credit against tax liability for Section 50 (2A), 80B, D and 134 Appellate Tribunal are related to Section 50 of the Assessing Off…
- 2008 PTD 47 2008 PTD 47
Section 66A and 13 (1) (d) Income Tax Rules, 1981, R207 (a) The Deputy Commissioner's Reviewing Commissioner's Inspection Powers, notice of the assessment officer's termination of the assessment of di…
- 2008 PTD 69 2008 PTD 69
Sections 61, 62 and 80C were reviewed for non-issuance of notices, notices for the preparation of books, which excluded the attention of the taxation officer on the calculation of income tax under sec…
- 2008 PTD 154 2008 PTD 154
Section 13 (1) (AA), (D) and (E) of the assessment year 2001 02 The addition was deleted by the first appellate authority with the observation that the assessment was made before the year 2000 01. The…
- 2008 PTD 179 2008 PTD 179
Section 122 (5A) Evaluation Amendment was amended to ensure that 5 percent tax is levied on declared receipts so that the appellate authority already approved under section 122 (5A) Canceled. The Inco…
- 2008 PTD 216 2008 PTD 216
Section 122 (5A) Income Tax Ordinance (XXXI of 1979), Section 66 (1A) Evaluation Amendment Theory Explanation The time limit is a correct explanation of the theory of integration, while applying the `…
- State 2008 PTD 226
Section 27 (2) (a) (ii) Circular No. 10 of the CBR 1 Constitution of Pakistan 1979 (1973), Fourth Schedule CL (50) The above mentioned transaction engaged in the acquisition of property to the acquisi…
- 2008 PTD 278 2008 PTD 278
Section 122 (5A) of the Income-tax Ordinance (1979), Section 66A General Clause Act (X of 1897), amendment of section 6 assessment has been issued during the approval of the order, under which section…
- 2008 PTD 290 2008 PTD 290
Section 3 Assigns the Wealth Tax Association to Asset Property in the hands of co-owners despite the fact that they have filed various documents, yet they acknowledge the facts of family management an…
- 2008 PTD 296 2008 PTD 296
Additional Commissioner's inspection powers to review the orders of the Deputy Commissioner of Sections 66A, 12 (9A), 62 and the first Schedule Paragraph (F), consisting of senior officers from the pa…
- 2008 PTD 319 2008 PTD 319
Section 80C, 143B, 50 (4), 62 and Second Schedule, Part IV, CL (9C) CBR Circular No. 11 Date 199 301 1991 Section RO 55 (I) / 2000, Date 10 2 2000 Income tax receipts in relation to contract executed …
- 2008 PTD 332 2008 PTD 332
Section 170, 120 and 153 of the Refund Carriage Contractor First Appellate Authority found that the contractor of the carriage was included in the definition of services rendered and thus charged unde…
- 2008 PTD 342 2008 PTD 342
Sections 122 (5A), 120 (3) and 114 Evaluation of the Impact of Computational Chart Inadequacy The Department claimed that since there was no computation chart with the return and the return portion an…
- 2008 PTD 357 2008 PTD 357
Section 170 (4) Refund Limit The refund was withheld on the basis that Assisi was engaged in the manufacture and bottling business of pesticides Assisi claimed that the pesticides were imported in bul…
- 2008 PTD 369 2008 PTD 369
Section 221 Error Resolution Notice of absence of Notice of Release of Notice of Hearing by Registered Post: Verification on envelope affirms the competent representative's argument that it was not av…
- 2008 PTD 370 2008 PTD 370
Section 170 (2) (c) Refund Request Return Limitation The First Appellate Authority found that the application should have been transferred within two years in accordance with Section 170 (2) (c) of th…
- 2008 PTD 378 2008 PTD 378
Sections 80D, 113, 63 and 2 (16) (B) and Second Schedule, Part I, CL (90) Minimum Taxes on the Income of Some Individuals by the Pakistan Hockey Federation First Appellate Authority Receiving Taxes on…
- 2008 PTD 383 2008 PTD 383
Section A 66 Additional Commissioner's Inspection Powers Arguing on the Request of the Deputy Commissioner to Provide Section 66A of the Income Tax Ordinance, 1979 that the sales tax payment was claim…
- 2008 PTD 397 2008 PTD 397
Claims for assessment of liability of persons failing to pay section 52 and 86 tax deduction or failure to pay. By 1997, the estimate was to expire for the year 1994 95 30 30 6 1998, and for the asses…
- 2008 PTD 400 2008 PTD 400
Section 52, 86 and 50 (4) liability of persons failing to pay or pay tax, except when the time restriction order is approved under section 52 of the Income Tax Ordinance 1979, when all recipients are …
- 2008 PTD 403 2008 PTD 403
Section 122 Income Tax Ordinance (of 1979), which was already reviewed under section 62 of the Income Tax Ordinance 1979, issued notice of notice on 15-4 2004 and this means that the income tax Nothin…
- 2008 PTD 425 2008 PTD 425
Amendments to hearings in Sections 122 (9), (5) and (5A) cannot be processed on the occasion of proceedings under 5122 of the Income Tax Ordinance 2001 unless the taxpayer has a hearing provided under…
- 2008 PTD 442 2008 PTD 442
Sections 161 (1) (a) and 236 (1) (b) (3) of the Finance Ordinance (XXVII of 2002), failing to pay the advance tax or collecting deductions made payphone company Assisi default to Assisi by default. Th…
- 2008 PTD 475 2008 PTD 475
Sections 17B, 25 and 16 (3) Wealth Tax Rules, 1963, R8 (2) (C) (ii) Assistant Commissioner's Notice of Review of the Order of the Wealth Tax Officer Service of Service Facts Do not mention it to any r…
- 2008 PTD 493 2008 PTD 493
Sections 233 (3), 115 (4), First Schedule, Part IV, Division II, First Schedule, Part II, Division IV, Second Schedule, Part II Total (5) and Seventh Schedule, Part II Brokerage and Commission Indenti…
- 2008 PTD 598 2008 PTD 598
Sections 22, 86, 50 (()) and Second Schedule, CL (A7AA) liability of persons who fail to pay tax or pay the non-resident due to debt used for industrial investment. The small interest paid was claimed…
- 2008 PTD 634 2008 PTD 634
Section 29 (3) (b), 5 (1) (c) and Third Schedule RR 7/8 (5), for additional commissioner inspecting how to determine the cost of acquisition and transfer. Determination of the sale of source clothing …
- 2008 PTD 666 2008 PTD 666
Section 221 Miscellaneous Request for Appeal Tribunal for Correction Correction Cases were dismissed by the appellate tribunal because the order was approved after hearing on both sides, as well as th…
- 2008 PTD 679 2008 PTD 679
Section 24 deductions cannot be accepted The difference between the value of net assets and the purchase price at the time of merger of the Goods of the Inner Goods Company was good for the illusion t…
- 2008 PTD 691 2008 PTD 691
Section 59 (1) As per CBR Circular No. 7 Date 2002, 15 6 2002, Paras 9 (a) (ii), and 1 2, Explanation (iii) The first appellate authority to select the case for self-assessment total audit. A return t…
- 2008 PTD 701 2008 PTD 701
Section 66, / 63 / A certain A, & 62 and certain 64 In some cases the limit of assessment was ordered on 15 2 2001 under Section 66A of the Income Tax Ordinance, 1979 and the Taxation Officer ordered …
- 2008 PTD 718 2008 PTD 718
As per the requirement for tax filing on section 50 (4) 25 6 2004, tax deduction on source notes was made by fax and circle inspector but nowhere is it mentioned to deal with the provincial government…
- 2008 PTD 752 2008 PTD 752
Sections 143B, 80C, 50 (4) (4A), 56, 62 and 63 filed a statement regarding the assessee's statement stating that the tax was not deducted by the Commission and itself. It was only Assessie who paid th…
- 2008 PTD 779 2008 PTD 779
62, 79 79 and of production AA Accounting for production, evidence, etc. Earnings from transactions with non-technical residents, Lease Product Product Officer of Technical Services by the provisions …
- 2008 PTD 787 2008 PTD 787
Failure to pay section 161, 129, and 205 tax payments or the second stage of the appeal for the deduction limit requested that the order approved by the taxation officer was time-barred and the time-r…
- 2008 PTD 800 2008 PTD 800
Sections 30, 31, 80CC, 143B, 50 (5A) and 62 Income Tax Rules, 1982, R 190 (1) 1992 CBR Circular No. 14, Dated 1 1992 1992 Income from other sources Asset An exporter Interested income tax filing compa…
- 2008 PTD 814 2008 PTD 814
Sections 5 (1) (xv) (i) and 16 (3) of CBR Circular No. 3 (2) / PT III / 90 (Pt), dated 911 1990 with respect to certain assets in lieu of exempt machinery. The exception was denied on the basis that t…
- 2008 PTD 851 2008 PTD 851
Sections 108 (a), 116 and 62 impose a fine imposed by the tax officer after an eight-year interval on failure to submit a total income and the return of certain statements, which were also punctual du…
- 2008 PTD 859 2008 PTD 859
Sections 129 (4) and 131 (2) (d) of the Income Tax Ordinance (XXXI of 1979), Section 132 (4) Decision of the Appeal Service of Order on the authorized representative of the Income Tax Ordinance 1979. …
- 2008 PTD 885 2008 PTD 885
Assessment of Assessment / Permission for Assessment of Accounts on Sections 62 and 24 (FF) Accounts, Evidence, etc. In the order, the examining officer had admitted that in response to the notice, As…
- 2008 PTD 901 2008 PTD 901
Section 62 Assessments, evidence, etc. about the production of accounts. With the disappearance of the floor mill sales, Assisi filed detailed documents about the version announced, which was rectifie…
- 2008 PTD 916 2008 PTD 916
Section 24 and Fourth Schedule, R5 (c) Insurance Act (I38 of 1938), Section 40C Insurance Ordinance (XXIIX of 2000), Sections 167 (h) and 56 (s) Insurance Roll, 1958, dependable Insurance Company Mana…
- 2008 PTD 929 2008 PTD 929
Sections 122 (5A), 122 (3), 114 (6) 177 (4) (6) and 115 (4) of the Income Tax Ordinance (1979), Sections 80C, 143B, 50 (4) and Second Schedule. , Part IV, CL (9) 1998 CBR Circular No. 11 Period 25 7 1…
- 2008 PTD 1007 2008 PTD 1007
Second Schedule, Part I, CL (86) Waivers Educational Institution Charity Institutions Officer denied that the institution was not being established solely for educational purposes but for various othe…
- 2008 PTD 1040 2008 PTD 1040
Sections 24 (b) and 52 deductions were interest payable to non-resident lenders Paid against such loans were not actually paid and interest expenses were excluded only because Section 24 (b) There was…
- 2008 PTD 1102 2008 PTD 1102
Sections 221 (1A) and 122 (5A) of section 59 (1) and (4) of the Income Tax Ordinance (1979) correct the error under section 59 (1) of the Finance Act (2003). Implementation of the Hue Workers Welfare …
- 2008 PTD 1111 2008 PTD 1111
Appeals for appeal to sections 129 and 62 by the Appeal Commissioner first by the Appeal Authority, assessing that the Assessing Officer intended to increase the profit and loss expense by notice unde…
- 2008 PTD 1119 2008 PTD 1119
Section 111 and 13 (1) (c) in accordance with the reports submitted under Income Tax Ordinance 1979, in addition to each submission to the Bank under Section 13 of the Income Tax Ordinance, 1979, the …
- 2008 PTD 1146 2008 PTD 1146
Section 221 (1A) Income Tax Ordinance (XNXIII 1979), Section 156/87 Finance Act (I of 2003) Error Assessment Year Evaluation Year 1998 99 Limitation Assessment Successful in its appeal Section 87 was …
- 2008 PTD 1175 2008 PTD 1175
Section 12 (9A), 66A and Second Schedule, CL (118C) Economic Reforms Act (XII of 1992), Section 6 CBR Circular No. F12 (9A) ITP / 99 Dated 16 6 2001 The Commissioner inspected in Pakistan was consider…
- 2008 PTD 1192 2008 PTD 1192
Section 27 Non-Competitive Advantage The non-compete beneficiary is assessed on the amount of fees received for the noncompliance for the same as the officer who evaluated the officer as the sole sell…
- 2008 PTD 1206 2008 PTD 1206
The third Schedule R2 hospital is designating the factory as a factory building and the first appellate authority is allowing a reduction of 10% in the outbreak allowance hospital building. The machin…
- 2008 PTD 1219 2008 PTD 1219
Assessment of Orders for Provisions & 64 and Assessment-Assessment 6 30 30 6 2005 2005 Order Approval 2005 2005 2005 As 2005 2005 on As Assisi wrote two letters in which one was written directly to th…
- 2008 PTD 1253 2008 PTD 1253
Section 221 Finance Ordinance (XXV of 2001) Error correction Scope Income Tax Ordinance, 2001 was enacted by the Finance Act, 2001, which came into force from 1 7 2003, 28 6 2003 before the implementa…
- 2008 PTD 1285 2008 PTD 1285
The assessment of the liability of persons failing to pay the tax deduction of sections 52 and 86 should be the year 1993 94, the order should have been by 1997 1997 98, but the taxation officer corre…
- 2008 PTD 1312 2008 PTD 1312
Section 129 (5), (6), (7) Service of Notice of Appeal to the Appeal Decision Evaluating the Appeal's decision not to schedule the appeal within a timely manner and being aware of the appellate jurisdi…
- 2008 PTD 1354 2008 PTD 1354
On the basis of which Section 122 (5A) of the Income Tax Ordinance (1979 XXIII of 1979), Section 66, the amendment demanding Section 122 (5A) of the Income Tax Ordinance, relating to profit and loss i…
- 2008 PTD 1448 2008 PTD 1448
Sections 90 (4) (a) and 170 (4) of the estate are a gift to the user and not to the corpus income derived from a special savings certificate. Is the gift of The return claim was dismissed with the obs…
- 2008 PTD 1466 2008 PTD 1466
Section 56 Income Tax Ordinance (XLIX of 2001), Section 239 (2) Notice of Total Revenue Estimates for the Provision of Returns for the Year 1998 99 and 1999 2000 Claims that Section 56 of the Income T…
- 2008 PTD 1477 2008 PTD 1477
Section 23 deductions were made individually using stock phrases such as the privately unconfirmed element First Appellate Authority endorsed for no good reason and were not admissible under There was…
- 2008 PTD 1491 2008 PTD 1491
There is no reasonable / legal basis for seeking the details of the Section 122 (5A) amendment notice and the inquiry concerning the provisions of Section 122 (5A) of the Income Tax Ordinance 2001 as …
- 2008 PTD 1522 2008 PTD 1522
Section 221 Income Tax Ordinance (XXXI 1979), Section 156 Workers Welfare Fund Ordinance (XXXVI of 1971), Workers Welfare Fund Correction of tax year error, 2006 Income tax ordinance, after terminatio…
- 2008 PTD 1549 2008 PTD 1549
Sections 122 (1) (5) and 111 (4) (b) amend the assessment tax year, issuing the showcase notice under section 122 (1) of the 2003 Income Tax Ordinance 2001, without mentioning its provisions 122 (5). …
- 2008 PTD 1625 2008 PTD 1625
Sections 121 and 139 of the Income Tax Ordinance (1979) presumably since the new law cannot be applied, at any period before the date of its implementation unless the specific provision of the section…
- 2008 PTD 1630 2008 PTD 1630
Section 156 (3) Error Correction, Request for Correction The Unsubscribed Depreciation Limit Order was approved by the tax officer after the expiration of the fiscal year, which was brought to its not…
- 2008 PTD 1641 2008 PTD 1641
Sections 111 (1) (b), 122, 120 (1) (a), 114 (1) and Schedule I, Part II Income Tax Rules, 2002, R68 and 62 Assessment of Unclear Income or Assets Section 120 (1) ) Has already been completed. (A) Sect…
- 2008 PTD 1652 2008 PTD 1652
Sections 121, 120 and 176 CBR, Circular No. 7 (8) S) (Assistant) / 03 (Miscellaneous), the date of examination of the best judgment in the date 10, 2003, it was estimated that he was an existing taxpa…
- 2008 PTD 1662 2008 PTD 1662
Section 184 and 122 CBR Circular No. 2, CBR Circular No. 6 (II) dated 6/7/561 of 1959, dated 17 6 1975 amended by some additions to the difference in the penalty for concealing income limit At the tim…
- 2008 PTD 1683 2008 PTD 1683
Sections 161, 166, 120 (1) (B), 122, 153, 155 and 205 Income Tax Ordinance, (XXXX of 1979), Section 52 Failure to pay tax deducted or deducted In the default assessment Finalized, later, the order was…
- 2008 PTD 1703 2008 PTD 1703
Claims for amendments to Sections 122 (5A), 111 (1) (a) and 120, during the refund process, the reviewer declared the same income and returned the amendment, but deducted the tax. The amount was deduc…
- 2008 PTD 1706 2008 PTD 1706
Sections 162 (2), 169 (3), 122 (1) and 122 (5) collect tax from the person who was not taxed or deducted from it. , Filed a statement under section 69 (3). Income Tax Ordinance 2001, which was conside…
- 2008 PTD 1722 2008 PTD 1722
Sections 65, 80d, and Fourth Schedule Additional Assessment Review A Life Insurance Company Appellate Tribunal directed that the income under Section 80D of the Income Tax Ordinance 1979 be appropriat…
- Mian Mukhtar Ahmed for 2008 PTD 1731
Section 80C tax on the income of some contractors and importers was not used in their own manufacturing of finished raw sugar due to the importation of raw sugar for their consumption and was sold to …
- 2008 PTD 1737 2008 PTD 1737
Section 21 (k) and Fourth Schedule R2 and 3 Income Tax Ordinance (XNXI of 1979), Fourth Schedule R2 and 3 deductions are not permitted Additional permission granted by the Taxation Officer to Life Ins…
- 2008 PTD 1751 2008 PTD 1751
Section 233, 170 (4), 169, 120, 115 (4) and 114 Brokerage and Commission Franchise Commission Agent's return claims were dismissed on the basis that tax deduction was made under Section 233 of the Inc…
- 2008 PTD 1770 2008 PTD 1770
Section 156 Error handling floating error at the discriminatory record level is a request for correction of the assessment that a lower tax rate is applied as applied in parallel cases instead of 4% i…
- 2008 PTD 1809 2008 PTD 1809
Section 2 (f) and 4 Income Tax Ordinance (XLEX of 2001), Section 221 Companies Ordinance (XLVII of 1984), Section 2 (4) Error Correction Scope Assistive Company in the manufacture and sale of commerci…
- 2008 PTD 1873 2008 PTD 1873
Application for payment of refunds of Sections 170 (4) and 115 (4) was rejected by an order under Section 170 (4) of the Income Tax Ordinance 2001, which was originally made by Section 115 (4) of the …
- 2008 PTD 1884 2008 PTD 1884
Under section 239 (4) and 221 (4) of the Income Tax Ordinance (XXXX of 1979), under section 239 (4) of the Section 156 Income Tax Ordinance, 2001, any action under the Income Tax Ordinance 1979 is pen…
- 2008 PTD 1910 2008 PTD 1910
Sections 156 (3) and 62 Conventions to avoid double taxation between the Islamic Republic of Pakistan and Romania, Article 3 Error correction tax rate Request for correction of discrimination threshol…
- 2008 PTD 1942 2008 PTD 1942
Section 156 (3), 62 and Second Schedule, Part I, CL (118d) Correction of error Extension of the limitation period related to the High Court's limitation, the Department requested that the taxation off…
- 2008 PTD 2006 2008 PTD 2006
Sections 184, 182, 122, and 39 were filed Interested income statement for penalty export income to cover income Assisi was counted on for not disclosing interest income, deducting interest income tax …
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