Inland — Judgments of 2011
173 reported judgments of the Inland from 2011 — page 2 of 2.
- TAJ PROCESSING INDUSTRIES (PVT) LTD. v. C.I.R. (R.T.O.), FAISALABAD 2011 PTD 1625
Section 46 Appeal in default was dismissed on appeal on the date for which neither the taxpayer nor his lawyer received any notice in favor of a legal hearing on the merits. Nor did the reason for exp…
- NAVEED ENTERPRISES, FAISALABAD v. COLLECTOR SALES TAX AND FEDERAL EXCISE (RTO), FAISALABAD 2011 PTD 1629
Sections 131 and 132 (2) of the Income Tax Appellate Tribunal Rules, 2005, R20 (2), the next date of hearing of the application for restoration of the appeal, which was hearing on 27 9 2010, inadverte…
- COLLECTOR OF SALES TAX, FAISLABAD v. BASHIR PRINTING INDUS., FAISALABAD 2011 PTD 1645
Section 10 and 46 Refund Claims Registered Individual, engaged in the manufacture and export of textile products, Refunds for the June, 2004 period against input tax payable on raw materials used in t…
- NIAGRA MILLS (PVT.) LTD, FAISALABAD v. COLLECTOR (APPEALS), FAISALABAD 2011 PTD 1656
Taxpayers, who paid through the disappearance of sections 10, 46 and 73 input tax, claimed that the adjustment for the input tax deducted by their supplier at the time of diesel supply was made by him…
- BASHIR PRINTING INDUSTRIES (PVT.) LTD., FAISALABAD v. C.I.R. (RTO), FAISALABAD 2011 PTD 1669
Sections 2 (14) (37), 10, 11 (2), 33 (11), 34, 36 and 46 Input Tax Recovery Applicant / Reviewer to avoid tax fraud and sales tax evasion Was found involved in a spike in In fact an order in which an …
- INTERLOOP (PVT.) LTD. v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 1680
Sections 10, 11, 45 (1) (iii) and 46 of the tax return claim were evaluated by the Assistant Collector in the original case of tax refund claim, while the showcase notice was actually sent to the orde…
- PAKISTAN TELECOMMUNICATION CO. LTD, ISLAMABAD v. DCIT, CIR-11, COMPANIES ZONE, ISLAMABAD 2011 PTD 1716
Section 23 (1) (X), Second Schedule, Part I, CL (140A) of Pakistan Telecommunications (Reorganization) Act (XVII of 1996), Section 34 and Ordinance of 35 Companies (XLVII of 1984) deducted bad loans T…
- AES PAK GEN (PVT.) COMPANY v. COLLECTOR OF SALES TAX, MULTAN 2011 PTD 1766
Sections 7, 8 and 46 Option to deduct tax liability Option to deduct tax credits Tax credibility not allowed as unacceptable for diesel adjustment; Secondly, electricity supplied to residential colony…
- BAHRIA TOWN, RAWALPINDI v. TAXATION OFFICER (AUDIT-III), ISLAMABAD 2011 PTD 1771
Section 177, 120, 120 (1A) and 121 Audit Commissioners may amend any assessment under section 120 or 121 of the Income Tax Ordinance 2001 and may do so on the exact information obtained through the au…
- SUPREME TEC. INTERNATIONAL, KOT ADDU v. C.I.R. (RTO), MULTAN 2011 PTD 1793
The order correction of the order passed by the Appellate Tribunal Scope was to show to the applicant that the appellate tribunal had the natural jurisdiction to amend its order under section 151, the…
- C.I.T., LEGAL DIVISION, RTO, LAHORE v. PLASCOAT SYSTEM, LAHORE 2011 PTD 1800
Sections 114, 115 (4), 120, 122 (5A), 131 and 153 Tax deduction from the total amount paid for furnishing return assessment equipment and services under section 120 of the Income Tax Ordinance 2001 Wa…
- C.I.R., LEGAL DIVISION, LTU, LAHORE v. TETRA PAK PAKISTAN LTD., LAHORE 2011 PTD 1804
Section 113, 154 (4) and 131 defaults on taxation on appeal of the Commissioner (Appeal) on the basis of reversal of provisions for bad debts Challenged: The first ground related to the charge dues is…
- FARA AGRO (PVT.) LTD., GUJRANWALA v. C.I.R., (LEGAL DIVISION) RTO, GUJRANWALA 2011 PTD 1807
The amendment of the Commissioner's Income Tax (Appeals), which had been examined by his order in the first period of Articles 122 (5A) and 131, not only invalidated this order on legal grounds, but h…
- Sh. M. IJAZ & COMPANY, LAHORE v. COLLECTOR OF SALES TAX, LAHORE 2011 PTD 1813
Assessment of section 2 (37), 11, 21, 36, 37 C&46 tax tax fraud and tax evasion During the company's blacklisting appellant company audit, the company's tax profile appeared abnormal. The conviction a…
- Mrs. TEHMINA HASNAIN v. COMMISSIONER INLAND REVENUE, (APPEAL-II), KARACHI 2011 PTD 1820
Maintaining the appeals of the Commissioner (Sections 122, 127 and 131) was dismissed without discussing the merits and issues of the Commissioner's appeal, simply because the appeal was not under sec…
- DJM SECURITIES (PVT.) LTD., KARACHI v. C.I.T., RTO, KARACHI 2011 PTD 1824
Sections 122 (5), 210, 211 and 114 of the Income Tax Ordinance (XXXI of 1979), Sections 59 (1), 62, 63 and 65 of the appraisal jurisdiction The taxpayer claimed that the amendment to the assessment wa…
- MUHAMMAD MUTI-UR-RAHMAN v. COLLECTOR OF SALES TAX (APPEALS), LAHORE 2011 PTD 1844
The convenience store taxpayer at the convenience store at the section 65 filling station has not been charged with tax exemption or temporary tax exemption. Since the taxable tax will exceed the exem…
- PAKISTAN HOTELS DEVELOPERS LTD., KARACHI v. D.C./TO.XII AD LTU, KARACHI 2011 PTD 1857
Claims for deduction of Articles 20, 21 (n), 22, 23, 34, 37 (5) and 131 denied the taxpayers, a public company engaged in the hotel business, through mutual agreement and consortium. It has decided to…
- KONNECT HOLDEN (PVT.) LTD., ISLAMABAD v. COMMISSIONER INLAND REVENUE, (AUDIT), LTU, ISLAMABAD 2011 PTD 1868
Sections 3 and 4 (C) Section RO 549 (I) / 2008 Dated 11 06 2008 Section RO 530 (I) / 2005 Dated 6 5 2005 Section RO 70 (I) / 2006 Dated 28 2 2006 Section RO 550 (1) / 2008 dated 11 6 2008 section RO 4…
- MASTER POLY PLAST IND., GUJRANWALA v. C.I.R., R.T.O., GUJRANWALA 2011 PTD 1877
Sections 11, 33, 34, 36 and 46 do not begin the process of tax collection by deducting sales tax, nor imposing a tax or incorrectly imposing additional tax on the refund limit. Demand and penalties Du…
- EM EM ENTERPRISES, KARACHI v. COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), KARACHI 2011 PTD 1883
Sections 21, 10 and 7 Sales Tax General Order No. 6 Date 2003 20 20 2003 Demand for registration, blacklisting and registration of suspension input tax return was whether the supplying taxpayer was pr…
- SUNRISE FOOD INDUSTRY, FAISALABAD v. COLECTOR OF SALES TAX, FAISALABAD 2011 PTD 1888
Return of Input Tax Agreement between the Section 10 Department and the Packing Material Tax Period between the Confectionary Association, 2006 Registered Person claimed that the refund was allowed on…
- C.I.R., LD, R.T.O., KARACHI v. NATIONAL MEDICAL CENTRE, KARACHI 2011 PTD 1893
Proof of Appeal in Sections 128 (5), 182, 190 and 165 of Section RO No. 662 (I) / 2007 Dated 8 6 2007 Appealing of evidence at first appeal stage for non-compliance of notice and non-submission of sta…
- C.I.T., (LEGAL), DIVISION, R.T.O., LAHORE v. SARGODHA TEXTILE MILLS LTD., LAHORE 2011 PTD 1897
Sections 34 (5), 122 and 131 of the interest payable to various financial institutions against commercial loans, failure to pay after a three-year legal period, the obligation to collect taxes was the…
- M. HAYAT & BROTHERS (PVT.) LTD., PESHAWAR v. ADDITIONAL COLLECTOR, SALES TAX, PESHAWAR 2011 PTD 1904
By determining the amount of sales tax limitation records in Sections 36 and 46, it is shown that for the 95 years from 1990 to 1994, according to the provisions of Section 36 (2) of the Sales Tax Act…
- MERCK (PVT.) LIMITED, KARACHI v. C.I.T., LEGAL DIVISION, LARGE TAXPAYERS UNIT, KARACHI 2011 PTD 1906
Sections 21, 32 (2) and 71 deductions are not allowed Accounting Currency Exchange Conversion Loss Permission Assisi asserts that the provision of \ conceptual / gain or loss exchange or loss of excha…
- TWIN CITY HOUSING (PVT.) LTD., ISLAMABAD v. C.I.R., LTU, ISLAMABAD 2011 PTD 1918
Sections 36, 32, 34, 120 and 122 (1) (5) Income Tax Rules, 2002, R68 CBR Circular No. 2 of 1975 Completion of Year of Long Term Contracts Recovery Plan All year development of land Receiving the incom…
- KOHAT CEMENT COMPANY LIMITED, LAHORE v. C.I.R. (LEGAL), LTU, LAHORE 2011 PTD 1929
Implementation of additional tax for non-payment of tax liabilities under sections 54, 62, 7, 88, ??7, and 4 134. Additional tax was levied on non-payment of tax liability to the applicants / taxpayer…
- COLLECTOR, CUSTOMS, SALES TAX AND FEDERAL EXCISE, QUETTA v. COLLECTOR OF SALES TAX (APPEALS), QUETTA 2011 PTD 1932
Section 10 and 7 Input Tax Returns Section R1010 (I) / 2003 Dated 25 11 11 2003 Section RO 609 (I) / 2004 Dated 16 7 2004 Import Refund Claims on the claim that at the import stage Sales tax was paid …
- FLYING BOARD AND PAPER PRODUCTS LIMITED, LAHORE v. COLLECTOR, SALES TAX, LAHORE 2011 PTD 1943
Section 7 and Third Schedule Section RO 994 (I) / 92 Date 8 10 1992 Assessment of tax liability Income tax dues Adjustment of Income tax dues 1 11 After the provisions of section 7 of the Sales Tax Ac…
- COMMISSIONER OF INCOME TAX (LEGAL DIVISION), ISLAMABAD v. WARID TELECOM (PVT.) LTD., LAHORE 2011 PTD 1950
Sections 24 (11), 22 and 23 Integables Depreciation Elementary Allowance The Computer Software Elementary Allowance and Depreciation Department claims that taxpayers mistakenly misappropriated Section…
- COMMISSIONER INLAND REVENUE (LEGAL), R.T.O., HYDERABAD v. COMMISSIONER INLAND REVENUE (APPEALS-III), KARACHI 2011 PTD 1966
Sections 7, 11, 36, 34 and 46 of the General Clause Act (X of 1897), Section 24 Assessing the tax liability The input department claimed that the taxpayer had adjusted the input tax which was unaccept…
- Maulvi AHMED SAGHEER v. COMMISSIONER OF INCOME/WEALTH TAX (APPEALS) COMPANIES ZONE, ISLAMABAD 2011 PTD 1970
Demand notice for payment of Sections 137 and 138 Demand Notice The taxpayer claimed that the Demand Notice was issued under Section 138 of the Income Tax Ordinance 2001, while it had to be issued und…
- DILPASAND HOSIERY, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2011 PTD 1978
Section 36 has not been levied or levied in the collection of tax or due to wrongful withdrawal not to refer to the relevant section of the notice section 36, Sales Tax Act 1990. The citation notice w…
- CARGO SERVICE (PVT.) LTD., LAHORE v. DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX, LAHORE 2011 PTD 2005
Section 132 (2) Settlement of Appeals by Appellate Tribunal The difference of opinion among the members of the Tribunal of Income Tax Ordinance 2001 is only the default of appeal and not the differenc…
- PROGRESSIVE WEAVERS (PVT.) LTD., FAISALABAD v. C.I.T., FAISALABAD 2011 PTD 2026
Sections 2 (3), 9 and 11 Recommendations for Implementation of Impeachment Accusations Under Section 9 of the Office of Federal Tax Ombudsman Federal Tax Ombudsman Ordinance 2000, investigation of acc…
- SAFINA IMPEX, ISLAMABAD v. COLLECTOR SALE TAX, RAWALPINDI 2011 PTD 2072
Section 73 and 10 Foreign Exchange Regulation Act (VII of 1947), Section 12 (1) Return Returns The exporters' return was not claimed by the banking channel as payment was previously made to the Guaran…
- INTERLOOP (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX (R.T.O.), FAISALABAD 2011 PTD 2086
Sections 11 (2) and 45 (2) (iii) of the refund taxpayer's claim that the decision to issue an order was issued by the Assistant Collector (refund) along with the show cause notice. Because they were n…
- SHAMA EXPORTS (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 2090
R 12 (5) Sales Tax Act (VII of 1990), Section 10 General Clause Act (X of 1897), Section 24 Enrollment Registration Blacklisting The preceding effect, in this regard, the Department may revoke the inp…
- COLLECTORATE OF SALES TAX AND FEDERAL EXCISE, FAISALABAD v. MIAN GHOUS BUX (PVT.) LTD., FAISALABAD 2011 PTD 2124
Returning Section 10 of Input Tax was not mentioned in the showcase notice for the input tax and was never contested by the registered person. And treating the Order Up Original with the Outside the S…
- SHAHSONS PAKISTAN (PVT.) LTD., MULTAN v. C.I.R., R.T.O., MULTAN 2011 PTD 2158
Sections 177 (4), 120, 122 (9), 18, 20 and 22 Audit Tax Year 2008 Pre-election Notice Selecting a case for audit on the issue in which the costs of manufacturing and confirming profit and loss account…
- ALBERTA SPORTS (PVT.) LTD. SIALKOT v. C.I.R., R.T.O., SIALKOT 2011 PTD 2169
Assessing Tax Audit by the Directorate of Revenue Receipt Audit Based on the audit conducted by the Directorate of Revenue Receipt Audit, the quorum was non-judgmental, not sustainable in the eyes of …
- IMRAN PIPE MILLS (PVT.) LTD., LAHORE v. COLLECTOR CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), LAHORE 2011 PTD 2171
Delay in payment of Taxes (5 ()), 46, & 73 and penalty 74, in accordance with the provisions of Section 73 of the Sales Tax Act 1990, within 180 days of the issuance of payment for the transaction. Wa…
- ADNAN HONDA CENTRE, KAMRA v. COLLECTOR (APPEALS) SALES TAX AND FEDERAL EXCISE, R.T.O., RAWALPINDI 2011 PTD 2180
Sections 3, 6, 26, 33, 34 and 36 (1) Sales Tax Special Procedure Rules, 2006, Rr 16 17, 123 and 129 Taxes Retailer's Circuit Sales Notice for Payment of Sales Taxes by Sales Retailers To be issued, a …
- AL-FATEH TRADERS, KARACHI v. COLLECTOR, CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEAL), KARACHI 2011 PTD 2194
Sections 73, 11 (2), 34 and 36 do not accept payment through certain transaction checks, but after a fixed period, a legitimate registered person was charged who failed to make payments through bankin…
- ANMOL PAPER MILLS (PVT.) LTD., LAHORE v. C.I.R., (LEGAL DIVISION) R.T.O., LAHORE 2011 PTD 2216
Taxes imposed in Sections A ((&) and B (B)) have not been levied, nor a small tax has been imposed or the money has been incorrectly refunded, for reasons of record in writing. Accordingly, provided t…
- C.I.T., ZONE-1, R.T.O.; KARACHI v. Mrs. SALMA AMIN TAI, SECURITIES (PVT.) LTD., KARACHI 2011 PTD 2234
Sections 2 (46), 151, 233a (1) (d), 122 (5a) and 122 (9) of the 10% of the profit on the Permanent Profit System on Debt and Profit on Debt Tax. It was claimed that the final exclusion of tax liabilit…
- UNITEX INDUSTRIES (PVT.) LTD., KARACHI v. A.C.I.R.-B, AUDIT DIVISION-I, R.T.O., KARACHI 2011 PTD 2252
Amendments to Sections 122 (5A), 120, 210, 210 (1A) and 211 of the Income Tax Ordinance (1979) Sections 59 (1), 62, 63,65 and 66A of the Assessing Tax Officer Assisi Said that the order approved under…
- AVARI HOTELS LIMITED, KARACHI v. COMMISSIONER INLAND REVENUE, LEGAL DIVISION, L.T.U., KARACHI 2011 PTD 2265
Sections 122 (5A) (9) and 177 Amendments to Profit and Loss Costs The acknowledged facts of the negligent validity based on past history were that during the audit proceedings, the taxpayers made comp…
- KARACHI ELECTRIC SUPPLY CORPORATION, LTD., KARACHI v. COMMISSIONER/ADDITIONAL COMMISSIONER INLAND REVENUE, RANGE B, ZONE-III, LTU, KARACHI 2011 PTD 2286
Sections 127, 122 (SA), 122 (9) and 113 Appeal to Commissioner Appeal: First Appellate Authority granted permission to stay but directed to pay 50% residual demand. Appellate Authority is not authoriz…
- ZEPHYR TEXTILES LTD., LAHORE v. C.I.R. (LEGAL) R.T.O. 2011 PTD 2290
Sections 154, 221 and Seventh Schedule, Part II and III Export Tax Year 2007 Textile knitted textile articles, including knitted garments, were manufactured and exported and 1% tax was levied. It is p…
- EXCEL TOBACCO COMPANY (PVT.) LIMITED, CHAKWAL v. COLLECTOR, FEDERAL EXCISE TAX, ISLAMABAD 2011 PTD 2297
R 197 Constitution of Pakistan, 1973, Arts 4 and 5 authorized officers will have free access to accounts related to entry, search and seizure of equipment, equipment and itching by the Customs Intelli…
- C.I.R. (LEGAL), RTO, RAWALPINDI v. H.S. AHMEDALLY, RAWALPINDI 2011 PTD 2332
Sections 8 (1) (CA) and 73 tax credits not allowed Input tax adjustment First appellate authority was directed to allow input tax credits on the basis that the registered person purchased the goods wi…
- ASHAR INTERNATIONAL (PVT.) LTD., FAISALABAD v. C.I.R., FAISALABAD 2011 PTD 2347
Section 21, 36 and 45A Sales Tax Roll, 2006, R12 (5), De-registration, Black Listing and Suspension of Registration, Post-audit of refund files on the basis that notice was already issued The notice w…
- JS INVESTMENT LIMITED, KARACHI v. ADDITIONAL COMMISSIONER INLAND REVENUE-E, KARACHI 2011 PTD 2362
Sections 66A, 62 and 65 Income Tax Ordinance (XLX of 2001), Section 122 (5A) and 239 Powers to inspect the Additional Commissioner for review of the Deputy Commissioner's Order, Section 62 of the Inco…
- SARFARAZ AHMED & BROTHERS, ROHRI v. C.I.R., R.T.O., SUKKUR 2011 PTD 2368
Section 221 Miscellaneous Correction Due to Miscellaneous Request for Memorandum of Order on the grounds that in response to the notice sent by the Appellate Tribunal, the Appellant had requested for …
- MEHMOOD MEHBOOB BROTHERS (PVT.) LIMITED, MULTAN v. C.I.R., R.T.O., MULTAN 2011 PTD 2370
Section 122 (SA) Valuation Modifications Profit and Loss Expense In addition to losses on the sale of shares of listed companies, the taxpayer claimed that the loss of capital on the loss of shares of…
- COMMISSIONER INLAND REVENUE, LEGAL DIV. RTO, HYDERABAD v. SHAD & CO. CARRIAGE CONTRACTOR HEAD OFFICE; HYDERABAD 2011 PTD 2389
Section 177, 122 (3) (b) and 114 (6) of FBR Circular No. 3 dated 2009 7, 2009 Refusal of audit taxpayers to accept return of audit claim that the tax officer made a mistake While for all purposes do n…
- SHAMS TEXTILE MILLS LTD., LAHORE v. C.I.T., L.T.U., LAHORE 2011 PTD 2440
Circular No. 27 of 1991 Section 21 (C) and 153 of CBR dated 24 08 1991 Section R 588 (1) / 91 dated 30 06 1991, CL (L) D Companies to fulfill the legal obligation of interim tax No spending is allowed…
- FLYING CEMENT COMPANY LIMITED, LAHORE v. COLLECTOR SALES TAX AND FEDERAL EXCISE, LTU, LAHORE 2011 PTD 2459
Sections 7, 11, 25, 32A, 33, 34, 36 and 46 Assessing tax liabilities Additional tax payments and fines applied Assisi / Registered Person was a Public Limited Company preparing and selling common Port…
- PASBAN COTTON INDUSTRIES (PVT.) LTD, BAHAWALNAGAR v. COLLECTOR, R.T.O., MULTAN 2011 PTD 2470
Special Procedures for Sections 11, 36 and 46 Ginning Industries Rules, 1996, R6 Sales Tax Responsible to Pay Taxes found that the taxpayers had supplied cotton lint to various textile units, but in s…
- COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, MULTAN v. NAEEM CORPORATION, MULTAN 2011 PTD 2538
Sections 11, 2 (9) (37); 3, 3 1A, 23, 26, 37 (c), 71, 33, 34 and 36 (1) (2) Section R and 1271 (I) / 96 History 10 11 In 1996, the tax bank account evaluation revealed the name of the factory accounta…
- C.LT;/W.T. (LEGAL), RTO, RAWALPINDI v. Brig. IRFAN-UL-HAQ 2011 PTD 2590
Sections 120 (1A), 120, 122 and 177 (4) Assessment Audit Tax Selection of Cases for Audits Year 2004 and 2005 Taxpayers held that the selection of cases for audit for tax years 2004 and 2005 on this b…
- ZAHID JEE TEXTILE MILLS LTD., FAISALABAD v. COLLECTOR (APPEALS), FAISALABAD 2011 PTD 2619
Sections 10, 2 (14), 4, 7, 8 (1), 11 (2) and 26 Sales Tax Rules, 2006, R37 Input tax return on the basis of the blacklist and registration of the refund Refunds against invoices could not be allowed o…
- JARIT INTERNATIONAL, SIALKOT v. COLLECTOR (APPEALS), CUSTOMS, SALES TAX AND FEDERAL EXCISE, GUJRANWALA 2011 PTD 2679
Excessive Taxes Invoking Sections 10 & 23 Tax Invoices Changing the Tax Invoice Starting a Refund Check that was issued on the order of the Collector's Collector's Department was not Input tax invoice…
- SACRAL RICE MILLS, Proprietor Girdharilal Khorwah v. C.I.R., AUDIT DIVISION, RTO, HYDERABAD 2011 PTD 2704
Sections 122 (4) (5), 209, 210, 211, 262, 120 and 114 (6) of the Amended Amendment were further authorized to reject the further amending scope scope commissioner and further evaluation of it. Can be …
- C.I.R., ZON$-II, R.T.O., KARACHI v. H.R. COTTON INDUSTRIES, KARACHI 2011 PTD 2712
Section 7 Special procedure for collection and payment of sales tax (electric power) rolls, 2000 R7 (2) (Section R124 (1) / 2000 dated 15 3 2000) Input tax on electricity bills In the Adjustment Depar…
- RAKHSHANI BUILDERS, QUETTA v. CIR (APPEALS), HYDERABAD 2011 PTD 2758
Section 127 Commissioner's Appeal Delay Deferred The decision of the Ombudsman to follow the case and to delay the jurisdiction of the Ombudsman on the basis that it was lawfully declared before the O…
- PREMIER SUGAR MILLS & DISTILLERY CO. LTD., MARDAN v. ASSISTANT COLLECTOR (ADJUDICATION), PESHAWAR 2011 PTD 2770
Under the Sugar Sugar prepared by July 2007, section 3 duties, which were prepared before July 2007, imposed 1 percent accurate federal excise duty upon checking monthly performance statements, it was…
- DAWOOD CAPITAL MANAGEMENT LIMITED, KARACHI v. ADDITIONAL COMMISSIONER INLAND REVENUE-D, LTU, KARACHI 2011 PTD 2772
Section 21 deductions are not allowed Financial taxes are not allowed The taxpayer asserts that the absence of financial charges is equivalent to double taxation and such decision was not granted by t…
- MODEL STEEL ENTERPRISES (PVT.) LTD., LAHORE v. COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX (ADJUDICATION), LAHORE 2011 PTD 2788
Sections 3, 6, 7, 11 (2) (4), 22, 23, 26, 33, 36 and 46 Section R501 (7) / 94 dated 96 1994 Section RO 753 (1) / 98 Directive 1 7 1998 Scope of Tax Duty Concession Rate Inquiry Report Affidavit Certif…
- C.I.R., ZONE-II, L.T.U., KARACHI v. NAQSHBANDI INDUSTRIES LTD., KARACHI 2011 PTD 2809
Sections 66 and ?? (a) (b) sell loss of assets ? interest income income interest income loss due to a loss on the sale of assets in the local market because the first appellate authority created the s…
- MEHR DASTGIR TEXTILE MILLS LTD., MULTAN v. COLLECTOR SALES TAX, MULTAN 2011 PTD 2822
Sections 8 (1) (CA), 7, 8, 21 (3) and 73 Tax credits are not allowed Cross-payment payment suppliers claim input tax credit from tax non-payment Section 8 (1) 1) (CA) is not allowed In the Sales Tax A…
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