Income Tax Appellate Tribunal Pakistan — Judgments of 2009
83 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2009.
- 2009 PTD 8 2009 PTD 8
Section 65 Additional Assessment Showcase Notice was issued for the purpose of initiating proceedings under Section 65 of the Income Tax Ordinance 1979, after such showcase notice, approval was obtain…
- 2009 PTD 81 2009 PTD 81
Assessments relating to production of Sections 62 and 61 accounts, evidence etc. Issue of notice under Section 62 of Income Tax Ordinance, 1979, Section 62 of the Income Tax Ordinance 1979 requires th…
- 2009 PTD 89 2009 PTD 89
Sections 66A and 59 (1) canceling the review of the inspection powers of the Additional Commissioner, who will review the order of the Deputy Commissioner, were finalized under the Self Assessment Sch…
- 2009 PTD 97 2009 PTD 97
Section 62 Production Assessments, Evidence, etc. of Accounts The appraisal of the textile manufacturing unit sales and the request of the GPS rate estimation officer found some defects in the books o…
- 2009 PTD 113 2009 PTD 113
After the implementation of Income Tax Ordinance, 2001 under Income Tax Ordinance, 1979, 62, 65 and 59A under Income Tax Ordinance 1979, production of evidence, evidence etc. approved under section 62…
- 2009 PTD 121 2009 PTD 121
Sections 29 (1) (a) (i) and 122 (5A), in addition to bad loans, were written off for speedy integration into the business, failing to run the project, recovering some of the money. Was non-refundable …
- 2009 PTD 145 2009 PTD 145
Sections 87, & 88 and ?66 (?) of the failure to pay advance tax impose additional tax without any order and collision Additional taxation recognizing the fact that such order by the appellate authorit…
- 2009 PTD 153 2009 PTD 153
Section 22, (50 ()), R 86 and 4 144 Section RA No. 8 368 (I) / ated 94 Date 6 30 199 199 4 19944 Liability for tax deduction or failure to pay source million Issuance of notice under section 4144 of t…
- 2009 PTD 173 2009 PTD 173
Correction of correspondence between the Additional Commissioner and the Commissioner of Commissioner Income Tax under Section 122A and 122 (5A) Section 122A of the Income Tax Ordinance, 2001, which v…
- 2009 PTD 211 2009 PTD 211
Section 66A, 59 (1) and 80 (c) deputy commissioner's inspection powers to modify the order of deputy commissioner, cancellation of assessment under the Self Assessment Scheme, as also There is interes…
- 2009 PTD 216 2009 PTD 216
Section 221 (1A) of the Income Tax Ordinance (1979), section 107 AA and 80D (1) of the CBR, 1960 Circular 10 Chronicles 14 7 1960 Error Correction Estimate Tax based on actual completed assessment Fix…
- 2009 PTD 230 2009 PTD 230
Third Schedule, R8 (5) Sale Acquisition Officer, approving the loss on sale of assets acquired by the leasing company, dismissed the claim that the sale of the leased assets. No details regarding the …
- 2009 PTD 237 2009 PTD 237
Section Best63 Best judgment review Previous review review Neglected evidence presented in the first round of litigation According to the Department of the Interior, books of accounts and all other re…
- 2009 PTD 353 2009 PTD 353
Sections 80D, 12 (19), 15 and 62 of the Income Tax Ordinance (XLX of 2001), Section 239 Minimum tax on the income of some persons is estimated for the year 2001 02 lease rent income taxation. The offi…
- 2009 PTD 361 2009 PTD 361
Sections 21 (c), 158, 122 (5A), 122 (9) and Chapter X, Part VII, Division III deductions are not allowed. The costs of advertising pay are estimated on claims that have yet to be made. The remaining c…
- 2009 PTD 377 2009 PTD 377
Depending on the Sales Tax Audit Report of Sections 122 (1), 177 and 120, the Assessing Assessment states that the sales officer on the basis of a sales tax audit has a tax officer's purpose for incre…
- 2009 PTD 383 2009 PTD 383
Section 66 Income Tax / Ordinance Section 1979 1979 Notice of submission of a total income return at the point of issuance of a joint notice under section 655 of 1979, in response to a joint by comple…
- 2009 PTD 405 2009 PTD 405
Second Schedule, Part 1, CL102E and Section 23 of Moderba Companies and Moderba (Flotation and Control) Ordinance (XXXI of 1980) Sections 14, 15 and 37 of Modaraba Companies and Moderba Rules, 1981, R…
- 2009 PTD 521 2009 PTD 521
Section 221, 2 (36) and 122 Error Correction Audit Audit Return Returns revealed that under Section 113 of the Income Tax Ordinance, 1979, the assessee was harmed and the minimum tax was non-profitabl…
- 2009 PTD 526 2009 PTD 526
Section 12 (18) / Finance Act (III of 1998), CBR Circular No. 11 1998, dated 25 7 1998, the amount received as a loan through the Deposit Assurance for Addition of Share Edition And was submitted by d…
- 2009 PTD 543 2009 PTD 543
Second Schedule to Sections 49 (4) and 66 Income Tax Ordinance (1979): Part I, CL (88) of Pakistan Telecommunications (Reorganization) Act (XVII of 1996), Sections 3 (1), 19 and 16 local. Authorities …
- 2009 PTD 590 2009 PTD 590
Failure to receive tax deductions or payment of deducted pay phone cards under sections 161 and 236 (1) (b) (3) was not taxed under section 161 of the Income Tax Ordinance 2001. For the first time, th…
- 2009 PTD 638 2009 PTD 638
Sections 121 (1) (d), 174 (2) and 177 of the best judgment evaluation case were selected for the total audit, observing that the claimed costs were approximately 95% of the receipts which were excessi…
- 2009 PTD 654 2009 PTD 654
Sections 107AA, 80D, 221 and 122 of the Tax Credit Department requested that the tax credit be incorrectly allowed under section 107AA of the Income Tax Ordinance 1979 and in doing so, Section 80D of …
- 2009 PTD 677 2009 PTD 677
Third Schedule, R5A, CL (E) Finance Act (III of 1998), Preamble Finance Act, (IV of 1999), Predictable Finance Ordinance (XXV of 2001), Proposed Rule for Counting Depreciation Allowance Year Allowance…
- 2009 PTD 696 2009 PTD 696
The assessment regarding the extent of the amendment of the Assessment Amendment was finalized under Section 122 (4A) Section 62 of the Income Tax Ordinance (1979), Section 62 of the Income Tax Ordina…
- 2009 PTD 738 2009 PTD 738
Section 170 Refund Tax Officer, when deciding an application filed by the SC under section 170 of the Income Tax Ordinance, entered the contents of the assessment rather than assessing the refund, the…
- 2009 PTD 742 2009 PTD 742
Section BBB (1) (b) Additional Wealth Tax Stain application against the outstanding demand in the case whose correction requests have been filed to constitute a review against the extra tax restitutio…
- 2009 PTD 749 2009 PTD 749
Section 122 (5A) Evaluation Amendment The Association of Companies banned from the business of accumulated profits, handled limited company / evaluators, including proceedings for amending the assessm…
- 2009 PTD 765 2009 PTD 765
Sections 66 (c), 79, 132 and 62 In some cases the limitation for assessment is to set aside one of the two appeals cases, by the Assessing Officer before the appellate authority on two grounds only un…
- 2009 PTD 779 2009 PTD 779
Section 122 (5A) Evaluation Modification Courier services as a contractor services were misinterpreted where the mental factor involved was of no value added by the taxpayers as it was only for letter…
- 2009 PTD 782 2009 PTD 782
Charges for Section 10, 9, 14, 2 (43), 2 (44), 80 D, 80 DD and First Seed, Part III, Parac Super Tax and Minimum Taxes under Section 80 D of the Income Tax Ordinance The surcharge was charged under se…
- 2009 PTD 803 2009 PTD 803
Section 80A, 50 (3A) and 12 (5) double taxation agreement between Pakistan and U Section A, Article XII Technical Service Fees assess the tax on non-resident income tax on source in default The deduct…
- 2009 PTD 820 2009 PTD 820
Section 2 (16) of the Companies Act (VII of 1913), Section 26 Companies Ordinance (XLVII of 1984), Section 42 Companies Association of the Personnel Chamber of Commerce and Industry with the joint reg…
- 2009 PTD 888 2009 PTD 888
Section 156 Error Correctional Additional Ground Department filed additional grounds through a miscellaneous application, attracting the attention of the appellate tribunal that it was not made part o…
- 2009 PTD 900 2009 PTD 900
Section 3, 16 (5) and 23 of the Asset Tax Asset Representative asserts that the company does not own any immovable property that can be taxed as assessed by the Assessing Officer. The diagnostic proce…
- 2009 PTD 902 2009 PTD 902
Responsible for adjusting section 2 (25), 2 (37), 2 (14), 7, 8, 10, 14, 22, 23, 26, 34 and 36 input tax period from 1 7 1998 to 27 Is cured. 7 In 1998, the adjustment of the input tax with additional …
- 2009 PTD 918 2009 PTD 918
Section 12 (18) Loan Assisi claims that the loan was obtained through a check by the company, which was confirmed by the bank but the Assessing Officer found that the bank statement contained the word…
- 2009 PTD 927 2009 PTD 927
Section 177, 174 (2), 120 and Chech X, Part VII Income Tax Rules, 2002, R30 (3) It has been observed on the desk audit of the audit tax return that the SC has declared a profit and loss rate of 65%. C…
- 2009 PTD 938 2009 PTD 938
Sections 221 and 23 (5) of the Finance Act (I of 2003), preliminary Depression Income tax ordinance disapproved of the early depreciation claim from correction under section 221 of the Income Tax Depa…
- State 2009 PTD 947
Section 221 (1) Correction of error The appeal was rejected by the first appellate authority The SC sent a request for correction stating that the notice of hearing was not reached properly before the…
- 2009 PTD 953 2009 PTD 953
Section 52 and 86 Section RO No. 586 (I) / 91 Dated 30 6 First Appellate Due to Purchase of Buses for Persons Failing to Purchase and Pay Taxes for Diesel and Buses in 1991 and Payment of Taxes The Au…
- 2009 PTD 961 2009 PTD 961
Second Schedule, CL (126D) and Section 80D Protection of Economic Reforms Act, (XII of 1992), advance waiver claims exemption under the second schedule total (126D) of the Income Tax Ordinance 1979 Wh…
- 2009 PTD 982 2009 PTD 982
The powers of inspection of the Additional Commissioner to amend the orders of Sections 66A and 62 Deputy Commissioners, including sales tax, were taken to purchase the sale when the cost of income wa…
- 2009 PTD 996 2009 PTD 996
Section 80C (2) (a) (i) and 143B tax was levied on the income of certain contractors and importers, from which software engineering services were assessed in such a manner that under the general tax s…
- 2009 PTD 1117 2009 PTD 1117
Sections 122 (4), 115 (4) and Second Schedule, Part IV, CL41 Income Tax Ordinance (1979), Section 143B and Second Schedule, Part IV, CL (40) of the Finance Act (VII of 2005) , Circular No. I 2005 of t…
- 2009 PTD 1136 2009 PTD 1136
An anonymity to hide the real profit and income justification under section 13 (1) of the assessment of excess assessment under section 59 (1) of section 65, 13 (1) (A) and 59 (1) of the Income Tax Or…
- 2009 PTD 1149 2009 PTD 1149
Section 26 (b), the First Schedule and the Fifth Schedule, the special provision regarding the insurance business and the exploration of oil and natural gas preparations and other mineral deposits, cl…
- Per Javed Iqbal 2009 PTD 1187
Investment assessment under section 107AA, 80cc and 80d Income Tax Ordinance (XLEX of 2001), Sections 113 and 169 (2) (d) of section 107AA of Income Tax Ordinance 1979, 2001, 2002 and The tax year, 20…
- 2009 PTD 1281 2009 PTD 1281
Section 62 Assessment of Production of Accounts, Evidence, etc. Production Testing Validation of taxation of profits earned during commercial production trial production Income tax law has no concept …
- 2009 PTD 1297 2009 PTD 1297
No evidence was presented for the service of the notice of section 218, 162 and 154 notices and other documents, nor any evidence in this regard was approved by the tax officer under section 162 of th…
- 2009 PTD 1313 2009 PTD 1313
Sections 221 and 128 (5) Error correction work Distribution of work, supply and transport payments The First Appellate Authority instructed the taxation officer to rectify the orders passed in the lig…
- 2009 PTD 1332 2009 PTD 1332
Second Schedule to Income Tax Ordinance (1979): Sections 49 (2) (4), 2 (31A) and 122 (5A): Part I, CL 124AA, 88 and Section 80D General Clauses Act, (X of 1897). , Section 3 (31) National Highway Auth…
- 2009 PTD 1382 2009 PTD 1382
Section 59 (1) CBR Circular No. 7, 2002 dated 15 6 2002, para 9 (a) (ii) Appeal was not filed by the department regarding the selection limit of the case for self-assessment completed audit which The …
- 2009 PTD 1386 2009 PTD 1386
Sections 221, 120, 12 (5A) and Second Schedule, Part III, CL (2) Finance Act (III of 2006), Prior to correction of error, the officer assessing the tax year, 2006 and 2007 tax waiver found that 75% of…
- 2009 PTD 1536 2009 PTD 1536
Amendments to section 122 (5A), 120, 221, 170 (4) and 124 (4) diagnostic orders were approved under section 170 (4) of the Income Tax Ordinance 2001 but no refund was issued. , Such orders were cancel…
- 2009 PTD 1551 2009 PTD 1551
Section 16 Wealth Tax Rules, 1963, R 8 (2) Valuation of Assessment Shares and Securities Assessing that all of the Company's assets are kept in court auction and neither of the Assissee shares is will…
- 2009 PTD 1559 2009 PTD 1559
Section 27 (c) and 20 employees excluding the increase due to adjustments in training and facilities sales expenses were dismissed claiming overseas training costs and foreign tour expenses and theref…
- 2009 PTD 1609 2009 PTD 1609
Section 66 Deputy Commissioner's Inspection Option To Review Additional Commissioner's Inspection Options The Diagnostic Order Modifying Diagnostics states that specific questions have been raised reg…
- 2009 PTD 1618 2009 PTD 1618
Section 80C, 62, 65 and 66 Correction of a tax order on the income of some contractors and importers The First Appellate Authority canceled the Assessment Order because the Taxation Officer himself ha…
- 2009 PTD 1627 2009 PTD 1627
Section 162 Receipt of tax from a person who has not been taxed or the notice department on notice of service cause notice claims that the first appellate authority has passed the Assessment Order app…
- 2009 PTD 1716 2009 PTD 1716
Section 170 (4), 153 (1) (b) of CBR Letter No. 5 (1) M (FAET) on 29 29 2005 rejected the refund claim by the tax officer. That the services through Assissee are covered by the Primitive Tax Regime. Th…
- 2009 PTD 1772 2009 PTD 1772
Sections 59 (1) and 13 (1) (A) of the CBR Circular No. 7 dated 24 3 2003, paragraph 9 (a) (ii) self-assessment of the total audit matter, the Additional Assissee stated that the case was three Was sel…
- 2009 PTD 1794 2009 PTD 1794
Section 13 (1) (A) rejecting the extra cash gift of the SCC, claiming that neither the officer at first nor the first appellate authority denied the presence of all three elements which justify the gi…
- 2009 PTD 1837 2009 PTD 1837
In the direction of gross tax rate on production of section 62 accounts, evidence, etc., the directive relating to the tax officer's violation referred to the taxpayer's response in compliance with th…
- 2009 PTD 1856 2009 PTD 1856
Sections 122 (5A), 115 (4), 153 (6A) and Second Schedule, Part IV, CLS (40) and (41A) Circular No. 1 of the CBR, dated 2005, 5 2005 , Para 22 Amendment Tax Year Amendment, 2005 Assessment of Assessmen…
- 2009 PTD 1887 2009 PTD 1887
Sections 122 (5A), 122 (9) and 115 (4) Second Schedule, Part IV, CL (41A) Amendment of the Assessment Tax Officer observed that the Assessment had violated Section 11/5 of the Income Tax Ordinance 200…
- 2009 PTD 1896 2009 PTD 1896
Sections 221, 120, 115 (4) and 233 error correction were issued under section 115 (4) of the Pakistan Income Tax Ordinance 2001, issuing certificates on the basis of various product sales certificates…
- 2009 PTD 1919 2009 PTD 1919
Sections 122 and 111 (1) (a) amend the assessment In the Definition Information Tin Celery case, the credit entry edition adhesion in the bank statement held that the amended order was proposed due to…
- 2009 PTD 1963 2009 PTD 1963
Section 2 (5) (ii) Asset Assessors claim that the property owned by the Taxation Officer Assissee is considered as taxable, while the property under consideration is not kept for the purpose of sellin…
- 2009 PTD 1974 2009 PTD 1974
Section 122 (9) Amended Notice of Income Tax Rules, 2002, First Schedule, Para 2 Amendment Notice Amended Notice First Appellate Authority amended the amended order made under section 122 (1) of the I…
- 2009 PTD 1990 2009 PTD 1990
Sections 65, 62 and 13 (1) (A) approve and reject the documented amount filed with additional information, stating that she had received a cash gift from her ex-husband; The complaint was made by Auss…
- 2009 PTD 2007 2009 PTD 2007
Section 143B of the Income Tax Ordinance, 1979 Section 143B of the Income Tax Ordinance (1979), the assessee claimed that the statement was made under section 143B of the Income Tax Ordinance, 1979 bu…
- 2009 PTD 2019 2009 PTD 2019
Sections 131 and 221 Error Correction Application Appeal for Appeal Tribunal Respondents / Assisi's Public Limited Company, which is managed by the Government and is administered by the State, this co…
- 2009 PTD 2046 2009 PTD 2046
Section 12 (9A) Income is considered to be a loss of profit by the Assessing Officer in Pakistan. For the past several years, the increase in reserves has been acknowledged by the company as providing…
- Zafar Iqbal 2009 PTD 2074
Section 3 (1A), 23 and 73 Further Taxes Tax Receipts Not Applicable Some appellants did not touch the violation of Sections 23 and 73 of the Sales Tax Act, 1990, which were mentioned in the showcase n…
- 2009 PTD 2143 2009 PTD 2143
Sections 161, 150, 205 and 2 (19) Failure to pay tax deducting or deducting tax deductions and deductions - Concepts and records show that no deduction was made in income tax Which the company / asses…
- 2009 PTD 2154 2009 PTD 2154
Section 153 (1) (c), 153 (6a) and 170 payment for goods and services The canteen contractor `Manufacturer \ 's notice states that as a canteen contractor, he is primarily engaged in the preparation of…
- 2009 PTD 2163 2009 PTD 2163
Section 221 and Seventh Schedule, Part II Error Correction \ Textile Made of Textile Tax Correction Request Rate, because the cotton fabric fabrics formulated and the textures apply to the holding tax…
- 2009 PTD 2166 2009 PTD 2166
Sections 7979 and 62 62 suggested revenue from transactions with non-residents on the suggestion that the raw material imported from a foreign principal was imported at a comparable cost by other comp…
- 2009 PTD 2182 2009 PTD 2182
Sections 65, 68, 111 (3), 113, 120 (1) (B), 122 (5A), 131 and 176 Examining the Return of the Appeal Appeal to the File Appellate Tribunal Respondent / Taxpayer Company Appeal, Return of the relevant …
- 2009 PTD 2209 2009 PTD 2209
Sections 131, 154 and 162 Short deduction in export tax on goods Appellate Tribunal Appellant / Taxpayer, who was an exporter of dry dates, was saddened by the order passed by the tax officer under se…
- 2009 PTD 2219 2009 PTD 2219
Failure to submit returns of Sections 114 (4), 121, 131, 218 and 239 appeals to the Appellate Tribunal Respondent / Reviewer regarding the finalization of the pre-assessment assessment, which will res…
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