Inland — Judgments of 2010

65 reported judgments of the Inland from 2010.

• 2010 PTD 1827 2010 PTD 1827

  Section 3B Extra Tax Collection etc. OBR Letter No. 1 (17) CED / 96 Dated 24 12 2004 After the decision of the Federal Board of Revenue by the phone companies to receive the tax, the SCCC has to pay l…

• 2010 PTD 1871 2010 PTD 1871

  Section 8 358 ()) The appeal of the High Court on the decision of the appellate tribunal could not be followed to prevent the recovery of the application of the petition by the SC before the appellate…

• 2010 PTD 1874 2010 PTD 1874

  Explanation of Section F FBRD 9 17 9 9 2009 2009 Certain transactions are not acceptable in the Assessment which the Assessing Assessed that the account was settled through a consideration other than …

• 2010 PTD 1881 2010 PTD 1881

  Section 12 (18) Gift of Income Bonds, which is considered to be deposited or originated in Pakistan, further said that the gift of the Prize Bond was in accordance with the provisions of Islamic law. …

• 2010 PTD 1899 2010 PTD 1899

  Articles 62 and 63 provide for 6 times the average stock sale of accounts, evidence, etc., claiming that the 6 times turnover of the average stock is contrary to the principles of accounting, there is…

• 2010 PTD 1904 2010 PTD 1904

  Sections 52, 86 and 50 (4) of the Income Tax Ordinance (XLIX of 2001), Sections 161 and 205 CBR Notification No. 586 (1) / 91 dated 30 6 1991 Persons in deducting or paying tax in default assessee Ass…

• 2010 PTD 1918 2010 PTD 1918

  Second Schedule, Part IV, CL47 Income Tax Ordinance (XLX of 2001), Sections 153, 148, 122 (5A), exempts from the specific provisions of the Department Law that Part IV of the Second Schedule to the In…

• 2010 PTD 1973 2010 PTD 1973

  Section BBB (1) (B) Additional Wealth Tax Assessment argued that the appellate tribunal has erred in the rehabilitation of extra tax for the period from the date while section BBB (1) (A) of the Wealt…

• 2010 PTD 1975 2010 PTD 1975

  Sections 205 (1) (b), 147 (4) and 168 require the default surcharge taxation officer to submit an advance tax payment or 90% taxable tax is not required to pay the advance tax installment. But the tax…

• 2010 PTD 1978 2010 PTD 1978

  Sections 85, 80 (2) (a), 92, 93 and 122 (9) assessing the change in the status of sole proprietorship in the association were considered the "Association of Persons" on the issue in which the investor…

• 2010 PTD 1983 2010 PTD 1983

  Stainless Steel Quality Primary or Secondary First Appellate Authority of Sections 32 and 32A Goods Despite sending a sample through Pakistan Customs Computerized System (PACC) to Pakistan Steel Mills…

• 2010 PTD 1998 2010 PTD 1998

  Section 66A & 59 (1) Additional Commissioner's Inspection Powers That Will Review the Deputy Commissioner's Order The order of sending an IT form in writing or demanding a notice was not challenged on…

• 2010 PTD 2057 2010 PTD 2057

  Section 148 CNG Kits Manufacturing Activity Fittings Holding kits in the car was not active, fitting kits in the vehicle cannot be called manufacturing activity. Further, it was not the kits for their…

• 2010 PTD 2081 2010 PTD 2081

  Sections 234A, 235, 236, 122 (3), 122 (5A) and 122 (9) of the Contract Act (IX of 1872), Sections 10, 14 and 19 of the CBR Circular No. 7 (5) Section Aust / 2008 Dated 16 8 2008 CNG station tax year, …

• 2010 PTD 2105 2010 PTD 2105

  Sections 148 (7) and 153 (1) (a) Import Imported payment for goods and services Wages of sister sister concern in relation to the cost of wandering or isolated transaction The tax officer observed tha…

• 2010 PTD 2117 2010 PTD 2117

  Issues 33, 34, & 36 and tax 46 for failure to pay tax deduction, issuance of show cause notice as to why additional taxes and penalties should not be received as well as sales tax amount. The tax noti…

• 2010 PTD 2120 2010 PTD 2120

  Sections 128, 161, 165, 221 and 131 reduce the levy of taxes, so that it is not permissible for the Commissioner to assume that the taxpayers were not provided adequate opportunity. Secondly, the Comm…

• 2010 PTD 2126 2010 PTD 2126

  The Section 10 Contract Act (IX of 1872), the return agreement of Section 24, was through a committee constituted by the Collector of Sales Tax, the Confederates Association, the agreement was about a…

• 2010 PTD 2128 2010 PTD 2128

  Section 10 Refund, Complaint Claim was appealed by the department only to the extent of the claim of the refund of the registered person, the department representative argued that the objections again…

• 2010 PTD 2130 2010 PTD 2130

  Sections 62 and 131 excluding investment credit and shareholding account increase in tax credit shares were allowed only on the two purchases on which the appellant / taxpayer was responsible for tax …

• 2010 PTD 2139 2010 PTD 2139

  Section ?7070 (Ref) directed the First Appellate Authority to issue a refund voucher because the taxation officer had not issued in accordance with the law under which the order of the first appellate…

• 2010 PTD 2140 2010 PTD 2140

  Sections 121, 131 and 177 Appellate Tribunal Filing Return Appeal The Commissioner (Appeal) laid down the only ground that the Arresting Officer had erred in passing the order under Section 121 of the…

• 2010 PTD 2144 2010 PTD 2144

  Section 10, Refund, Appellant / Registered Person's Claim Challenged the Order in Appeal Approved by the Collector (Appeal), The matters involved in the appeal were decided to the Supreme Court High C…

• 2010 PTD 2146 2010 PTD 2146

  Sections 66 (1) (C), 13 (1) (AA) and 13 (1) (D) in some cases claim to be re-evaluated in addition to the threshold of assessment, one year from the end of the financial year. A re-evaluation should b…

• 2010 PTD 2148 2010 PTD 2148

  Section 111 (1) (b) and 239 (1) (2) of the Income Tax Ordinance (1979) Section 13 (1), 56, 61, 63, 155, 129 (4) of 1997 CBR Circular No. 7 Date 21 7, 1997, Para 4 Income Tax Rules, 1982, Part IIA Exam…

• 2010 PTD 2157 2010 PTD 2157

  The refund of Section 10, the claim of the Department of Appeal was against the order in the appeal, whereby the registered person's appeal was accepted on the basis that the reason for the dismissal …

• 2010 PTD 2158 2010 PTD 2158

  Sections 207, 210, 111 and 190 of the Income Tax Ordinance (XXXI of 1979), Section 13 (1) (AA), 13 (2A) and 62 of the Income Tax Authority's Deputy Evaluation Deputy Commissioner (Audit) asserted that…

• 2010 PTD 2162 2010 PTD 2162

  Section 122 (5) and 120 Income Tax Rules, 2002, R 30 Amendment to the Assessment The authentic information is being treated as an Assessment Order considered by the Assessee under section 120 of the I…

• 2010 PTD 2174 2010 PTD 2174

  Sections 108, 122 (5A), 131 and 183 (1) (b) of the Transaction Assessment Order between the Complaints, non-payment of tax, claiming fines for the appellant / taxpayer company lawyer that the Commissi…

• 2010 PTD 2178 2010 PTD 2178

  Sections 131, 156, 161 and 205 failed to deduct the costs of advertising and sales tax and the additional tax officer, during the monitoring process, observed that taxpayers \ advertising and sales pr…

• 2010 PTD 2197 2010 PTD 2197

  Sections 120, 122 (5A), 131, 170 and 171 Compensation on payment by delay of return of compensation, whether receipt of capital / receipt of receipts / commissioner (appeal) found that payment on dela…

• 2010 PTD 2201 2010 PTD 2201

  Section 16 (3) / 23 Wealth Tax Rules, 1982, R8 (3) Final Review Reassessment In the present case the original assessment was finalized under section 16 (3) / 23 of the Wealth Tax Act, 1963, The first …

• 2010 PTD 2210 2010 PTD 2210

  Section 73, Sections 3, 33, 34, 46 and 73 of the Sales Tax Act 1990 were not complied with. The effect of section 73 of the Self-Tax Act 1990 provided that input tax adjustment is valid only if paymen…

• 2010 PTD 2248 2010 PTD 2248

  Sections 11, 21 (2), 36, 46, 66 and 73 Refund, Tax collector for wrongful claim of tax receipt The deputy collector allowed the refund of the taxpayer's invoice against those registered persons who we…

• 2010 PTD 2252 2010 PTD 2252

  Section 36 and 45 Sales Tax Refund Rules, 2006, R12 Assistant Collector Sales Tax (Refund) Issuing a Showcase Notice to Receive Taxes of Rs. Part of the notice, where the appellate authority accepted …

• 2010 PTD 2254 2010 PTD 2254

  Section 2 (13) (65), 120, 122 (5A), 131 and 210 amending powers to amend the Additional Commissioner's reviews under section 120 of the Income Tax filed by the Assisi for the relevant year. Will be re…

• 2010 PTD 2259 2010 PTD 2259

  Section ((())) Order, Actually Approval of Delimitation 6 30 6 2003 Issue of Showcase Notice on Approval of Order actually 16 Order Order of Validity in 2004, if approved after expiry of the period pr…

• 2010 PTD 2261 2010 PTD 2261

  Appointment of a representative of the Assisi to determine the service of notice / assessment order on Sections 137 (2), 172 and 131 of the Non-Resident Assisi, in the present case, was a non-Resident…

• 2010 PTD 2270 2010 PTD 2270

  Sections 67 and 131 Income Tax Rules, 2002, R 13 The deduction of taxpayers / banking company filing returns for the relevant tax year is believed to be completed under section 120 of the Income Tax O…

• 2010 PTD 2281 2010 PTD 2281

  Sections 39 (3), 122 (5), 190 and 131 increase the amount of income received as a loan, advance or deposit. The Assessing Amendment Representative asserted that the specific provision of Section 12 (S…

• 2010 PTD 2285 2010 PTD 2285

  Sections 24, 122 and 131 Disapproval of Claim for Payment of Goodwill Appellant / Bank of Two Banks, It has been claimed that `Goodwill \ 'arose on the merger transaction between the Appellant Bank an…

• 2010 PTD 2302 2010 PTD 2302

  Section 122, 127, 174 (3), 177 and 131 Amendment of Assessment by the Taxation Officer Amendment of the Tax Officer's Order against the Assessment against the order of the amended Tax Officer under se…

• 2010 PTD 2306 2010 PTD 2306

  Claims for Section 49, 122 (5A) and 131 Tax Exemption for Appellant / Port Trust, claimed that the Port Trust Corporation was not a company, regulatory authority, development authority, other entity o…

• 2010 PTD 2345 2010 PTD 2345

  Failure to provide proof of payment of income tax deduction of Sections 33, 36 34, 36, & 46 and input 73 The respondents / registered person deducted the input tax involved in the purchase of certain …

• 2010 PTD 2356 2010 PTD 2356

  Sections 20, 21 (1) and 122 Evaluation of income-based income tax returns were selected for audit for the corresponding year filed by the taxpayer. The concerned tax officer conducted the audit. , Add…

• 2010 PTD 2367 2010 PTD 2367

  Section 7474 (()) add back using record stock clauses for legitimate reasons, suggesting that such stock was made using the phrase on the basis of estimates / surmises showing affirmations in the orde…

• 2010 PTD 2379 2010 PTD 2379

  Sections 3 (3) (A), 33 and 34 Ginning Rules, 1996, R6 (3) Section R No. 520 (I) 2005 Dated 6 6 2005 Tax jurisdiction for non-payment of sales tax on input tax adjustment purchases. Show cause notice S…

• 2010 PTD 2386 2010 PTD 2386

  Section 122 (5A), 131 and 221 Amendment of Order for Correction of Error In the assessment originally envisaged under Section 2120 of the Income Tax Ordinance 2001, the Additional Commissioner examine…

• 2010 PTD 2391 2010 PTD 2391

  Section 61 Income Tax Ordinance (XLIX of 2001), Section 239 (2) Section RO 633 (I) / 2002 dated 149 2002 Evaluation of Notice under Article 61 of the Income Tax Ordinance, 1979 Legal Status Clause 61 …

• 2010 PTD 2406 2010 PTD 2406

  Claims for refunds of sections 4, 7, 10 and 46 Refusing the appeal against the appellants, the benefit of refunding the input tax was Rs. Later, the claim of Rs 277,200 was rejected. Applicants were p…

• 2010 PTD 2414 2010 PTD 2414

  Section 132 (1) (a) (i) and 13 (1) (A) Separation of Decision Assessment in Appeal Service of Notice First Appellate Authority separated this assessment with the observation that the notice related to…

• 2010 PTD 2421 2010 PTD 2421

  Sections 10 (4), 11 (2), 7, 8, 73, and 3 Sales Tax Refund Rules, 2002, RR 8, 9 and 4 Sales Tax Standing Order No. 4, 2006 by Input Tax Return Limit The registered person denied that under the R8 of th…

• 2010 PTD 2425 2010 PTD 2425

  Section (36 ()) and tax 74 do not impose a tax receipt nor is it imposed or incorrectly summarized by the supplier's receipt filed by the registrant. The appeal was rejected for non-compliance. The ap…

• 2010 PTD 2457 2010 PTD 2457

  Sections 236, 161, 205 and 137 Receipt of Taxes and Advance Taxes on the amount of prepaid cards for the Telephone Assistant engaged in the business of the public operating public call office, with th…

• 2010 PTD 2463 2010 PTD 2463

  Sections 122 and 131 were objected to by the Department of Corrections that the Commissioner (Appeals) did not have the right to admit that the Taxation Officer concluded the final record amendment pr…

• 2010 PTD 2483 2010 PTD 2483

  Sections 122 (5) and 177 will be amended to appeal the tax on the income of the cooperative housing society. The Society is created with the intention of providing benefits to its members without any …

• 2010 PTD 2486 2010 PTD 2486

  Sections 205, 221 and 124 Definition of Determination Date for the payment of default surcharge Additional Department's theory was that the First Appellate Authority was not authorized to impose addit…

• 2010 PTD 2490 2010 PTD 2490

  Section 12 (8) employs claims to select taxpayer money at average / discounted rates that employees' options were filed with various functional units of the Income Tax Department, not support claims G…

• 2010 PTD 2559 2010 PTD 2559

  Sections 161 and 205, Second Schedule: Part I, CLS (8), (12) and (25) and Sixth Schedule, Part II, R-5 of the R Telecommunications Corporation Employees Pension Fund, Rr 9 and 15 Taxes Taxpayer tempor…

• 2010 PTD 2602 2010 PTD 2602

  On the selection of a case for audit under section 177, 121 (1) (d) and section 177 of the 122 Audit Principles Income Tax Ordinance 2001, the returns filed by the taxpayers will automatically be proc…

• 2010 PTD 2649 2010 PTD 2649

  Sections 120, 122, 131 and 177 may be amended or deemed approved in advance, or in any other way, amended or amended under a specific provision of law, in connection with the selected cases for audit.…

• 2010 PTD 2656 2010 PTD 2656

  Section 73, 33, 34, & 36 and non-payment of money for transactions of more than fifty thousand rupees by cross 46, etc., the purpose and scope of sales tax act 1990 and the sales tax. The purpose of s…

• 2010 PTD 2663 2010 PTD 2663

  Sections 2 (14), 4, 7, 8, 10, 11, 13, 26, 36, 46 and 73 claim for refund, disclosure of dismissal of appeal against examining testator's refund claim. Money was withheld due to objections. Accused of …

• 2010 PTD 2665 2010 PTD 2665

  Section 3 (3), 13, 23, 36 and 46 Claim Refund Claim Refund Claim Return and Return Claim were dismissed and already the receipt of the refund is subject to the Sales Tax Act, 1990 Was ordered without …

• 2010 PTD 2670 2010 PTD 2670

  After examining the supporting documents in connection with Section 11 (2), 13, 36 (3) and 46 refund claims, the Collector (partial) was partially conceded that Assisi's claims of sadness. Had filed a…

Other years — Inland

2015 · 2014 · 2013 · 2012 · 2011 · 2010

Case law is provided for information only and is not legal advice. Need help with a matter like these? Find a verified lawyer in your city.