Income Tax Appellate Tribunal Pakistan — Judgments of 2010

99 reported judgments of the Income Tax Appellate Tribunal Pakistan from 2010.

• 2010 PTD 9 2010 PTD 9

  Section 39 (f) (i), 40, 122 (5A) and 131 Amendment Order Deletion of Additions to Allow Amendment Expenses to Appeal Tribunal's Additional Commissioner of Income Tax Ordinance 2001, Section 122 (5A) O…

• 2010 PTD 12 2010 PTD 12

  Sections 131 and 221 Correction of Error ??? Appeal from Appellate Tribunal Taxation Officer Some errors were also noticed in the calculation of tax received and the calculation of tax liability on de…

• 2010 PTD 17 2010 PTD 17

  Appeals hearing before Sections 120, 122 and 131 Appellate Tribunal Appellant / Assisi, which was a non-resident company, filed an appeal against the Assistant Commissioner Income Tax order under whic…

• 2010 PTD 25 2010 PTD 25

  Sections 67 and 122 (5A) (9) of the Income Tax Rules, 2002, 13, 231 (1) (6) and 131 deductions were modified on the basis of reasonable amendments after appeal to the tribunal costs. And consider and …

• 2010 PTD 30 2010 PTD 30

  The issuance of notices under Sections 121, 120 (1) and 177 of the best judgment under section 121 of the Income Tax Ordinance 2001, suggesting that some amendments / amendments did not result in audi…

• 2010 PTD 33 2010 PTD 33

  Appeal to appeal to the Additional Commissioner on the orders of the Section 23 Deputy Commissioner After the assessment was canceled, the first appellate authority revoked that assessment because the…

• 2010 PTD 37 2010 PTD 37

  Section 21 deductions did not allow the financing to claim that the claim was higher than the fixed markup rate of over 10%, the justification was paid directly to the bank at various rates, it was ac…

• 2010 PTD 48 2010 PTD 48

  Section 205, 221 and 131 Additional Income Tax Payment Liability Correction Appeal Tribunal Appellant / Taxpayer In his letter of appeal, the Taxation Officer was informed that at the time of filing a…

• 2010 PTD 58 2010 PTD 58

  Assessment of the clash over the issue due to payment received from the parent company regarding the preparation of section 62 accounts, evidence, etc., Assisi asserted that he was not contested on th…

• 2010 PTD 68 2010 PTD 68

  The provision of Section D80 DD or Section D80 DD, Income Tax Ordinance 1979, was applicable only when the general law of section D, D80 DD and certain persons (income) provided the minimum tax surcha…

• 2010 PTD 89 2010 PTD 89

  Sections 38, 131 and 221 Income Tax Ordinance (XXXXI of 1979), Section 80D Appeal to appeal to the appellate tribunal appellant / department through two appeals affected the stable order of Commission…

• 2010 PTD 91 2010 PTD 91

  The section 156 error resolution is evident in the face of a UN appeal error record, since the grounds raised by the Assisi on the issue of gross profit rates have been unfair, so the appellate tribun…

• 2010 PTD 96 2010 PTD 96

  Section 21 (1) and 231A deductions were not allowed to withdraw cash from bank withholding tax by the bank under section 231A of the Income Tax Ordinance, 2001, on the basis of which the tax officer w…

• 2010 PTD 111 2010 PTD 111

  Sections 21 (f) and ()) are not allowed to pay deductions. Expenses should be allowed in the event of deductions based on the amount due and not when the payment is made, followed by the Income Tax Or…

• 2010 PTD 129 2010 PTD 129

  Sections 131 and 221 Appeal for Correction of Appraisal Order Tribunal Appeal for Appellant / Taxpayers was a private limited company and the assessment for this year was completed in the year 2006 un…

• 2010 PTD 142 2010 PTD 142

  Section 131, 143B and 221 Appraisal Order Evaluation Order Cancellation, Private Limited Company, Appellate Tribunal Assessment, Private Limited Company, filed statements under section 143B of the Inc…

• 2010 PTD 150 2010 PTD 150

  Failure to pay tax deducting or deducting tax under section 161, 205 and 221 section 161/205, the actual amount of defaults other than the proceedings already made under section 161/205 of the Income …

• 2010 PTD 153 2010 PTD 153

  Sections 2 (65), 161, 182 and 205 Taxation Officer Assessment From 2003 to 2007, the Deputy Commissioner for Income Tax Purpose and Jurisdiction was clearly in the mind of the legislators during the t…

• 2010 PTD 355 2010 PTD 355

  Amendment of income made under section 49 (4) of the Constitution of Pakistan, 1973, Article 165A, Federal Government, Provincial Government, and Local Government Income Tax Ordinance, 2001, under sec…

• 2010 PTD 401 2010 PTD 401

  Section 122 (5A) and 131 Appraisal Amendments were filed by the appellant / taxpayer for years of review by the Appellate Tribunal Appeals Tax Officer, which is why they were wrong and biased for the …

• 2010 PTD 415 2010 PTD 415

  Section 156 Error Correction Court of Appeal for error was dismissed by the appellate tribunal because it was struck by the appellate tribunal as the appellant tribunal passed a valid order dated 3-3 …

• 2010 PTD 428 2010 PTD 428

  Sections 159, 107, 221 and 131 Issuance of Exemption Certificate Request from the Income Tax Ordinance Corporation to appeal the Commissioner's Income Tax for the issuance of an exemption certificate …

• 2010 PTD 494 2010 PTD 494

  Sections 131, 138 and 210 of the Income Tax Assessment on the basis of an undisclosed amount of the Appeal Tribunal's Appeal Tribunal for Appeal of the Framework by adding section 13 (1) (d) and 13 (1…

• 2010 PTD 504 2010 PTD 504

  Sections 107, 161 and 205 of the assessment tax year 2002 to 2003 and tax year 2003 to 2005 deal with double taxation and tax evasion prevention, Article 15 Effective effect of the provision of the pr…

• 2010 PTD 519 2010 PTD 519

  Sections 171 (2) (c) and 120 Additional Additional Payment for Delayed Return The due date for payment of additional tax law, which is in relation to framing of the assessment, is that if a full refun…

• 2010 PTD 541 2010 PTD 541

  Section 62 and 50, assessment of production of accounts, evidence, etc. In addition to the commission responsible for tax deduction under section 50 of the Tax Ordinance, the amount paid to the distri…

• 2010 PTD 557 2010 PTD 557

  Sections 221 and 131 Error correction ation Appeals from the Appellate Tribunal SC / Defendant requested that the original order of estimation be requested that the Income Tax Ordinance approve orders…

• 2010 PTD 561 2010 PTD 561

  Section (83 ()) and 156 assets retrievable transfer income, etc. Oral Gift Property Seizure Ascii says the son of the asset is filing income tax returns and announcing property rental income. Under se…

• 2010 PTD 567 2010 PTD 567

  Section 13 (1) (c) In addition, the disclosure effect of a bank account When a bank account was not disclosed, the most logical way to treat it was to appear in the account during the relevant account…

• 2010 PTD 582 2010 PTD 582

  Section ?7070 ()) fails to pass an order within a fixed period and thereafter, in section 170 (4) of the Income Tax Ordinance 2001, a period of 45 days (now 90 days) has been fixed. The decision has t…

• 2010 PTD 587 2010 PTD 587

  Issuance of notices before the examination of books of assessment accounts relating to the production, evidence, etc. of section 62 accounts, notice was issued before the inspection of accounts and re…

• 2010 PTD 660 2010 PTD 660

  Section 211 Power or Function Delegation The assignment / assignment of a particular power in the order of the delegation, the legal authority of the Framework Tax Officer is entrusted to him / her, a…

• 2010 PTD 679 2010 PTD 679

  Fourth Schedule, Rr 5 (a) and 5 (b) Fourth Schedule, the general insurance circle of the provisions of R5 (a) (b) of Rule 5 (a) of the Income Tax Ordinance, 1979, providing for expenses or allowances.…

• 2010 PTD 708 2010 PTD 708

  Sections 156, 135 (4), 62, 80c and 80cc of the Income Tax Ordinance (XLEX of 2001), Assessing Assessment of Error Procedure Correction Scope Remand Request for Correction Risk Correction It was clearl…

• 2010 PTD 725 2010 PTD 725

  Income tax receipt from the Exchange of Members Advance against the Allotment of Sections 69, 34 (2) and 122 (1) (5) of the Exchange, asserted that such advance tax was not eligible as it was a liabil…

• 2010 PTD 734 2010 PTD 734

  Section 62 Assessment for the preparation of accounts, evidence etc was finalized by receipt of transport business from Pakistan and the Northern Areas, 50% from Pakistan and 50% from the Northern Are…

• 2010 PTD 747 2010 PTD 747

  Sections 184, 205 and 131 Increase in acquiring unidentified business capital The tax officer on the purchase of a tax officer has also increased the tax on the plot because he considered the construc…

• 2010 PTD 753 2010 PTD 753

  Before the Appellate Tribunal for Appeal Tribunal for Non-Payment of Taxes Section 183 and 190, show cause notice for the imposition of penalty on non-payment of tax for the property. The default in t…

• 2010 PTD 768 2010 PTD 768

  Section 7070 Ref Refund Limitation Jurisdiction The first appellate authority directed the issuance of a refund on the basis that the taxation officer had served approximately one year and nine months…

• 2010 PTD 819 2010 PTD 819

  Amendments to Sections 122 and 121 include simultaneous proceedings under Sections 122 and 121 of the Income Tax Ordinance, 2001 as well as the issuance of a Notice of Illegal Procedure and the applic…

• 2010 PTD 878 2010 PTD 878

  Section 122 (5A) and 177 amendments amended the audit by the Additional Commissioner of Audit Amendment Income Tax, while the audit proceedings were before the Income Tax / Taxation Officer, after sel…

• 2010 PTD 927 2010 PTD 927

  Sections 221, 170 (4), 115 (4) and 153 (1) (b) of the Correctional Services filed the statements under section 115 (4) of the Income Tax Ordinance 2001 that on the basis of services for that purpose T…

• 2010 PTD 930 2010 PTD 930

  Amendments to sections 21 (c), 153, 162, 156, 233 (2) and 122 (5A) of the Income Tax Ordinance (1979) Review of deductions are not allowed, gas supply The Company discharges its monthly liability for …

• 2010 PTD 1038 2010 PTD 1038

  Third Schedule, CBR Circular No. 22 of R5A 1957, dated 2 10 The first appellate authority for not permitting the first year allowance for the depreciation allowance increase in 1957 on the basis that …

• 2010 PTD 1046 2010 PTD 1046

  Sections 7 (7) and 7 (CA) (A) (ii) and 8 (1) The right to levy tax on certain assets in leasehold plots derived from real assets (for more than twenty years of use) ) The compensation was not recorded…

• 2010 PTD 1056 2010 PTD 1056

  Sections 122 (5) and 40 amendments deduct the amount of revenue receivable from the amendment other Income from other sources \ Permanent information Ground rental claim Issei failed to respond and am…

• 2010 PTD 1067 2010 PTD 1067

  Scope 121, 122, 114, 116 and 174 The scope of best judgment assessment and the issuance of notices under various provisions of the applicable law of Section 121, 122, 114 and 176 Income Tax Ordinance,…

• 2010 PTD 1081 2010 PTD 1081

  Section 205 Additional tax penalties and additional tax discrimination The final deposit of tax / additional tax was due to internal control and administrative procedures, rejecting the company's posi…

• 2010 PTD 1099 2010 PTD 1099

  Section 52 Notification No. NA 9 (7) 80, dated 3 4 1999 Letter No. NA 9 (7) / 80 dated 3 3 1981 Investigation showing the damage caused by operation in the Northern Areas and other areas. And receipts…

• 2010 PTD 1121 2010 PTD 1121

  Sections 221, 122 and 39 Second Schedule, Part I, CL 132 Error Correction Estimate, Power Generation Project Generating Exemption Electricity Derived from Other Sources Interested Income Tax Orders 20…

• 2010 PTD 1127 2010 PTD 1127

  Second Schedule, Part IV, CL3A Waiver and Tax Concessions Tax Year, 2004 Taxpayers' markup waiver income claimed that Part IV of Part IV of Schedule IV of the Income Tax Ordinance 2001 Benefit should …

• 2010 PTD 1174 2010 PTD 1174

  Sections 121, 114 (4), 111 (1) (6) and 239 (1) of the best judgment assessment threshold assessment year 2002 2003 The assessment requested that the assessment year 2002 2003 should be evaluated under…

• 2010 PTD 1181 2010 PTD 1181

  Section 122, Second Schedule, Part IV, CL (46A) Income Tax Ordinance (XNXI 1979), Section 59A and 62 Assessment of Assessment Under section 62 of Income Tax Ordinance in the year 2000 2001 Finalized, …

• 2010 PTD 1191 2010 PTD 1191

  With regard to the imposition of fines, etc., after notice of Articles 116 and 111 hearings, the SCCC held that the foregoing reasons for imposing penalties were the same as the Assessing Officer note…

• 2010 PTD 1196 2010 PTD 1196

  Prior to the addition of sections 111 (1) (b) and 184 unclear income or assets, the appellate authority deleted the addition made by the tax officer under section 111 (1) (b) of the Income Tax Ordinan…

• 2010 PTD 1197 2010 PTD 1197

  Section 153 (6B), 153 (6A) and Second Schedule, Part IV, CL46A Payment for Goods and Services The Federal Board of Revenue yesterday (46A) issued Section 463 of Section 153 of the Income Tax Ordinance…

• 2010 PTD 1199 2010 PTD 1199

  Under section 182 (1) and 114 of section 114 (4) of the Income Tax Ordinance 2001, the penalty for failure to file a return or statement on the date of 2009 was received by the Assisi on 6 2009 and it…

• 2010 PTD 1209 2010 PTD 1209

  Sections 80 C, 59 and 61 Constitution of Pakistan (1973), Articles 23, 4 and 8, CBR Circular No. 15 of 1980, dated 26 6 1980, History of CBR Circular No. 26 of 12 1980 1980 Some Contractors and Import…

• 2010 PTD 1221 2010 PTD 1221

  Sections 122 (5) and 122 (1) of the assessment amended by the Information Information Taxation Officer assuming jurisdiction under section 122 (5) of the Income Tax Ordinance 2001 without any scrutiny…

• 2010 PTD 1231 2010 PTD 1231

  Tax non-payment of tax for non-tax year 2003 The non-payment of tax for the tax year 2003 was with the Department and the taxpayers requested that the department pay the Sections 183, 182 and 190 Sect…

• 2010 PTD 1255 2010 PTD 1255

  Section 122 (5A), 39 and Second Schedule, Part I, CL 132 Modification of Appraisal Due to reopening of the case under section 122 (5A) of the Income Tax Ordinance 2001 for sale of sludge and scrap sal…

• 2010 PTD 1271 2010 PTD 1271

  The issuance of notice by courier under section 218 (2), 114 (4) and 121 service notices and other documents under section 114 (4) of the Income Tax Ordinance 2001 was issued by the courier service, w…

• 2010 PTD 1289 2010 PTD 1289

  Section 177 (4) (d) In the absence of the standards laid down by the Central Board of Revenue, Audit Selection by the Income Tax Commissioner, for any selection, Section 122 (1) of the Income Tax Ordi…

• 2010 PTD 1373 2010 PTD 1373

  Section 182 Failure to submit returns or statements Manually submitting returns within a short period of time The Income Tax Ordinance, 2001, had no intention of defaulting by the reviewer as the taxp…

• 2010 PTD 1394 2010 PTD 1394

  Sections 182 (1), 114, 115 (4) and 153 of the failure to file a return or statement were imposed by the German working formula on the tenth part of the late tax. ? The tax filing on this application, …

• 2010 PTD 1404 2010 PTD 1404

  Sections 2 (47), 3, 25 and 38 CBR Letter No. F5 (1) TR1 / 96 Dated 21 5 2008 CBR Letter C No 4 (47) STB / 98 Volume 1 Date 27 1 Registration of the 2001 retail price tax registration turnover taxpayer…

• 2010 PTD 1440 2010 PTD 1440

  Correction of errors 221 and 120 of the Correctional Settlement Order The jurisdiction of the Assessee is that the said order passed by the Authority cannot be corrected as set forth in Section 120 (1…

• 2010 PTD 1445 2010 PTD 1445

  Section 122 Evaluation Amendment Year 2002 2003 Evaluation Order was approved on or before 30 6 2003 First Appellate Authority claims to have canceled such amended assessment that the first Appellate …

• 2010 PTD 1469 2010 PTD 1469

  Section 36 tax collection was neither imposed nor imposed nor did the limit order returned by mistake actually extend beyond the period presented under section (3) of section 36 of the Cell Tax Act 19…

• 2010 PTD 1470 2010 PTD 1470

  Subsections (i) of section 182 (1) and section 182 of the 144 Income Tax Ordinance 2001 were fined for failure to submit a taxable payable return or statements stating that they were penalized on a ta…

• 2010 PTD 1473 2010 PTD 1473

  Sections 121, 114, 115, 120, 122 (5) and 177 evaluating the best judgment say that the provisions of section 121 of the Income Tax Ordinance 2001 were not guaranteed because the assessment of the best…

• 2010 PTD 1477 2010 PTD 1477

  Sections 177, 122 (1) and 122 (5) CBR Circular C No. 1 (1) Section (ITAS) / 2004 dated 11 6 2004 CBR Circular C No. 1 (1) Section (ITA) S) / 2004 Date 28 7 2004 Audit tax year, 2003 Selection of case …

• 2010 PTD 1489 2010 PTD 1489

  Section 10 Input Tax Withdrawal Passing order delayed approximately five to five months, the taxpayer claimed that the refund against the invoice was properly included in the Supply Sales Register and…

• 2010 PTD 1491 2010 PTD 1491

  The return of sections 45B and 10 appeals was withheld from a 27-day 30-day ban on the return of input tax as provided under Section 45B of the Sales Tax Act 1990, and taxpayers were required to pay W…

• 2010 PTD 1493 2010 PTD 1493

  Sections 17B and 16 (3) by the Inspector Assistant Commissioner to review the order of the Wealth Tax Officer, powers of the Inspector Assistant Commissioner when the original order is made by the Ass…

• 2010 PTD 1503 2010 PTD 1503

  Section 205 (1b) Additional tax period to calculate additional tax Prediction of additional tax deduction Advance tax payment was recognized 1 4 The date of assessment from 2007 ie 309 also 2008 was a…

• 2010 PTD 1515 2010 PTD 1515

  Sec. 73, in addition to that it may take punitive action under section 33. Under section 36 of the Sales Tax Act 1990, no tax / default surcharge and national damage to the national exchequer is compl…

• 2010 PTD 1520 2010 PTD 1520

  Section 131 Appellate Tribunal Appeal for the Company Appeal filed by the Department of Ineligible Person Demanding that the Appellate Company be required to file an appeal through the new company. Th…

• 2010 PTD 1522 2010 PTD 1522

  Section 7 and 10 tax liability was determined to increase the sales tax demand as unacceptable input tax, and the evidence produced by the taxpayers in support of the input tax credit claim was first …

• 2010 PTD 1525 2010 PTD 1525

  Section 177 (4) Audit tax year 2004 The selection of the case for audit for tax year 2004 was not sustained on the basis that the sub-section (4) of section 177 of the Income Tax Ordinance 2001 was re…

• 2010 PTD 1537 2010 PTD 1537

  Section 54, Proviso, 170, 177, 120 (1) 122 (1) and Second Schedule, Part 1 Income Tax Ordinance (1979), Fifth Schedule, Part 1 Mines and Oil Fields and Mineral Development (Government Control) Act (19…

• 2010 PTD 1552 2010 PTD 1552

  In addition to the Section 177 audit wording, the interpretation of the literal construction was that the interpretation which presented any part of the additional section was not correct which would …

• 2010 PTD 1568 2010 PTD 1568

  Sections 67, 28 (1A), 6 and 7 Income Tax Rules, 2002, R13 (3) (a) Deduction of dividends, capital expenditures on shares of capital expenditure and profit on lease payments The purchase was faced with…

• 2010 PTD 1631 2010 PTD 1631

  Sections 36, 7, 8, 8A, 10, 11, 23, 26, 2 (14), 2 (37) and 73 Sales Tax Refund Rules, 2006, were not imposed nor small in the collection of R12 tax. Investigation of Return of Return Claims for the Tax…

• 2010 PTD 1643 2010 PTD 1643

  Section 10 Sales Tax General Order No. 2008, 2008, 2008ated, 2008; 2008 2008 2008 2008 2008 Return of Input Tax Department is self-imposed by Sales Tax General Order No. 328 as per procedure procedure…

• 2010 PTD 1654 2010 PTD 1654

  Section 12 (18) was considered as income collected or generated in Pakistan on the basis that it was borrowed by Assisi's company in such a manner that it was in the responsibility of the Assisi for s…

• 2010 PTD 1685 2010 PTD 1685

  The Second Schedule CL6 (h) and Article 13 exemption of the management and control of the federal or provincial government is required only in respect of DFI and not a banking company `banking company…

• 2010 PTD 1692 2010 PTD 1692

  Section 122 (5) Error Correction Appeal The appellate evaluation moved a petition for correction before the First Appellate Authority stating that a notice of appeal hearing under the general designat…

• 2010 PTD 1700 2010 PTD 1700

  Section 122 (5) and 177 assessment amendment audit jurisdiction The final information was contained in the final information record but there was nothing to prove that the scope of section 122 (5) of …

• 2010 PTD 1709 2010 PTD 1709

  In continuation of the audit proceedings without obtaining the appropriate jurisdiction under Section 122 (5) of the Income Tax Ordinance under Sections 172, 176, 122 (1) and 122 (5) of the Income Tax…

• 2010 PTD 1714 2010 PTD 1714

  Sections 21 (g), 120 and 122 (5) of the Sales Tax Act (VII of 1990), Sections 33 and 34 are not allowed Fines or refund of fines were filed declaring a loss which was an assessment order. Re-evaluatio…

• 2010 PTD 1733 2010 PTD 1733

  Section 111 (1) (b), 177 (4), 120, 122 (5) and 129 (9) of section 122 (5) of the Income Tax Ordinance Procedure for adding unidentified income or asset audits without assumptions. The issuance of the …

• 2010 PTD 1740 2010 PTD 1740

  Section 11 Tax Price Supply Estimator asserts that the supply price was insufficient even after the amended price was 100% to 22% higher because the Assissee showed a valid and legal receipt. That mee…

• 2010 PTD 1743 2010 PTD 1743

  Additional Commissioner's Inspection Sections 66A and 65 Powers to amend the Deputy Commissioner's order against section 65 of the Income Tax Ordinance 1979, to fully cover the loss and leakage in Sec…

• 2010 PTD 1759 2010 PTD 1759

  An additional refund to return Sections 10 (2) and 45 was satisfied with respect to the claims of the approving authority for the Refund Approval Order and the relevant collector had never filed an ap…

• 2010 PTD 1777 2010 PTD 1777

  Sections 221, 148 to 156, 233, 234,235 and 236 CBR Circular No. 10 (1) IT Judge / 04 dated 23 11 2004, order for correction of wrongdoing jurisdiction to review illegal taxpayers The authority filed t…

• 2010 PTD 1787 2010 PTD 1787

  Sections 25 (15), 32, 223 Section RO 412 (I) / 2001 Dated 18 6 2001 Section RO 823 (I) / 2001 Dated 1 12 2001 Section RO 377 (I) / 2002 Dated 15 6 2002 Standing Order No. 17/91 Customs General Order 2…

• 2010 PTD 1861 2010 PTD 1861

  Section 2 (35), A and A A Taxable Tax Activity Club Fees and Purchase Facilities such as Tax Entry Fees, Monthly Subscriptions, Annual Subscriptions by the Club, etc. neither sells goods nor services …

• 2010 PTD 2050 2010 PTD 2050

  Establishment of Sections 59, 59A and 62 Income Tax Ordinance (XLEX of 2001), Section 221 Office of Federal Tax Ombudsman Ordinance (2000 XXV), Section 32 CBR Circular No. 4 of 2001, 18 6 2001, paragr…

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