Inland — Judgments of 2012
140 reported judgments of the Inland from 2012 — page 1 of 2.
- HONDA ATLAS CAR (PAKISTAN), LTD., LAHORE v. C.I.T., LEGAL DIVISION, R.T.O., LAHORE 2012 PTD 5
Section 21 (e) Income Tax Rules, 2002, R 117 deductions did not permit the payment of funds to the mortgage fund and the initial contribution to the fund was rejected because the Commissioner for Inla…
- C.I.R., ZONE-II, R.T.O., MULTAN v. ALI RAZA INDUSTRIES (PVT.) LTD., MULTAN 2012 PTD 25
Calling in the deduction or deduction record in the receipt of sections 161 and 205 Taxes The order passed under Section 161/205 of the Tax Year 2005 Act was canceled by the first appellate authority …
- NAVEED ENTERPRISES, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2012 PTD 31
Sections 3, 7, 11 and 46 Tax liabilities are not assessed by the Income Tax Assistant Collector's permission, by show cause notice, the registered person / Assisi is not allowed with input tax permiss…
- MEHR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN v. COLLECTOR OF SALES TAX, MULTAN 2012 PTD 34
Section 10 (4), 3, 7 and 73 Sales Tax Withdrawal Rules, 2002, 4, 8 (1) and 9 Input Tax Objection Return Limitations Taxpayers claim that the judicial authority issued notice to the showcase two years …
- COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD v. AMTEX (PVT.) LIMITED, FAISALABAD 2012 PTD 38
Refund Claims of Refund Claims Section 10, 66, 67 and 46 Refund Claims filed by the person registered for the respective period were rejected by the Assistant Collector under which the Assistant Colle…
- INTERLOOP (PVT.) LTD. KHURRIANWALA, FAISALABAD v. COLLECTOR, F.S.T., R.T.O., FAISALABAD 2012 PTD 40
Section 11 (2), 33, 45 and 46 Sales Tax Rules, 2006, R37 Refund Claims Registered Individual filed a refund of Rs 35,83,056 against a zero rated supply adjusting officer / assistant collector. To the …
- MULTAN ENTERPRISES (PVT.) LTD., MULTAN v. SUPERINTENDENT, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, F.B.R., MULTAN 2012 PTD 73
Section 3 law governs the allegations made in the audit report and evidence of the evidence obtained from a third-party judicial officer. Taken as truth. In the same manner, the department has been as…
- CHEEMA COTTON FACTORY, BUREWALA v. C.I.R. (LEGAL DIVISION) R.T.O., MULTAN 2012 PTD 82
Sections 21, 2 (46), 3, 6, 23, 26, 33 and 34 of the Gaming Industry Rules for 1996, RR 5 (5) and 6 (5), with the receipt of de-registration, blacklisting and suspension of sales tax. As well as the ad…
- ADDITIONAL DIRECTOR INTELLIGENCE AND INVESTIGATION, F.B.R., LAHORE v. PRIME PVC FACTORY, MULTAN 2012 PTD 93
Sections 2 (37), 3, 21, 36 and 47 Sales Tax General Order No. 03 of 2004 dated 12 6 2004, R39 (c) Tax fraud tax filing without registration tax period 17 3 2004 to 10 7 2005 Registered person shall be…
- C.I.R., ZONE-II, R.T.O., MULTAN v. PRIME PVC FACTORY, MULTAN 2012 PTD 105
Sections 3A and 33 Sales Tax Act (VII of 1990), Section 36 Sales Tax General Order No. 03 dated 12 6 2004, R 39 (c) Appellate Tribunal Inland Revenue Rules, 2010, RR 11 and 12 R R 555 (I) / 1996 dated…
- COTTON ARTS (PVT.) LIMITED, FAISALABAD v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE (R.T.O.), FAISALABAD 2012 PTD 113
Sections 2 (14), 4, 7, 8, 10, 11 and 46 Sales Tax Rules, 2006, R37 Refund Claim Claim for Refund Claim Assessment of Input Tax Against Zero-Rated Supply As of March 2005 Claim claimed. After both the …
- MUHAMMAD ASHFAQ v. C.I.R., R.T.O., LAHORE 2012 PTD 119
Sections 111, 114, 121, 122, 127 and 131 Unclaimed Income or Assets Best Practices The former party order department was notified that taxpayers had purchased property worth Rs. 10,000,000 as taxpayer…
- COMMISSIONER OF INLAND REVENUE, R.T.O.-I, LAHORE v. NAM INTERNATIONAL (PVT.) LTD., LAHORE 2012 PTD 122
Section 161 and 131 deduction or tax deduction for taxpayer repeatedly asked the taxpayer to furnish the party details in detail. The taxation officer personally liable to the taxpayer under Section 1…
- MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN v. COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE 2012 PTD 126
RR 8 (1), 4 and 9 Sales Tax Act (VII VI of 1990), Sections 10, 11 (2), 3, 7, 8 (1), 73 and 33 (1) (c) Non-refundable The action was filed by the taxpayer claiming that the notice was issued because it…
- HABIB QATAR INTERNATIONAL EXCHANGE PAK (PVT.) LTD., KARACHI v. COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE (APPEAL), KARACHI 2012 PTD 144
Sections 3 (1) (D), 3 (5) (C), 2 (23), 2 (17), 4, 14, 16, 19 and First Schedule, Section No. 9 Federal Excise Rules, 2005, R40B Excise duties specified in section RO 656 (I) / 2007 dated July 29, 2007…
- C.I.R., ZONE-I, R.T.O., KARACHI v. CENTURY -- 21 SPORTSWEAR, KARACHI 2012 PTD 153
Maintain records of Sections 24, 36 (1), 25, 33 and 73 and document tax period for six years. Refund of pre-approved refunds in July 2004, December 2005 and February 2006. Will be able to recover with…
- KRUDDSON (PVT.) LTD., KARACHI v. COLLECTOR SALES TAX (ENFORCEMENT), KARACHI 2012 PTD 162
Sections 45A, 2 (46), 2 (37), 3, 6, 11, 22, 23, 26, 33, 36 (1), 37A (4), 37B and 37C (1) (A) (c), (45 ()), & 45A, & 40 & AAA Section RO 49 134949 (I) / 1999, dated 12 12 12 1999 to the first appellate…
- RASHID MEHMOOD v. C.I.R. (LEGAL DIVISION) R.T.O., RAWALPINDI 2012 PTD 170
Sections 116 (3), 111 (1) (b), 114 (6) and 122 filing of the revised wealth statement in the statement of wrongdoing The first appellate authority refusing to accept such a statement found that the we…
- C.I.R., ZONE-I, R.T.O., KARACHI v. NATASHA L. JATOI, KARACHI 2012 PTD 176
Section 131 (1) (d) Appeal Tribunal of the Limitation Act (IX of 1908), Section 5 Delays the delay of 170 days on the single ground delayed by the Department, Inland Revenue Department Organization Ab…
- C.I.R. (LEGAL), R.T.O., RAWALPINDI v. EMPIRE HOTEL, MURREE 2012 PTD 184
Sections 121 (1) (d), 177 (10), 114, 120 and 122 (9) of the Finance (Amendment) Ordinance (XXII of 2009) Best Decision Assessment Tax Year 2006 Audit Valid judgment test in the presence of an honorabl…
- PUNJAB COLLEGE OF INFORMATION TECHNOLOGY (PVT.) LTD., LAHORE v. C.I.R., L.T.U., LAHORE 2012 PTD 188
Failure to pay the taxes received or deducted from Sections 161 and 205, the taxpayers initiated and finalized the process under section 161 of the Income Tax Ordinance 2001 on 30 and 2005, which pass…
- CENTRAL POWER GENERATION COMPANY LTD., GUDDU v. C.I.R. (APPEALS-III), KARACHI 2012 PTD 193
Sections 49 (4), 113, 221, 122 (5), 120 (1), 2 (64), 9 and Second Schedule, Part IV, CL11A, Federal Government, Provincial Government, and Local Government Taxes Income tax year 2006 was a turnover ta…
- Miss JAANA MALIK v. C.I.R. (LEGAL), R.T.O.-II, LAHORE 2012 PTD 202
Sections 111 (1) (b) and 122 (9) of the Unclaimed Income or Assets without any attempt to verify the ownership of the property and without additional investment of the car during the commencement of t…
- LAFARGE PAKISTAN CEMENT LTD., ISLAMABAD v. C.I.R., L.T.U., ISLAMABAD 2012 PTD 206
Sections 70, 69, 25, 18 (1) (d), 120, 122 (5) and 122 (9) Recovery Expenses Tax Year 2005 Income Receipts Initial Expenses Income tax return, Annexure IIB, IIB and IIC interest Exempt taxpayers said t…
- GHIAS-UD-DIN, LAHORE v. COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION), LAHORE 2012 PTD 219
The issuance of a show cause notice for theft of sections 11 (4), 33, 34, 36 (3) and 46 sales tax was prohibited by the applicant's fine, which was originally adjusted approximately eight to eight mon…
- SUI NORTHERN GAS PIPELINES LTD., LAHORE v. C.I.R., L.T.U., LAHORE 2012 PTD 229
Additional on section 86, 52 and 156 Income Tax Ordinance (XLIX of 2001), section 239 (3) separate order under section 86 of Income Tax Ordinance, section 86 of Income Tax Ordinance, 1979, on reductio…
- ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. v. COMMISSIONER INLAND REVENUE, (LEGAL), ISLAMABAD 2012 PTD 246
Sections 13, 3 (1) (a), 3 (3) (a), 2 (14) (e), 2 (41), 2 (39), 6, 7, 8, 22, 23, 26 (1) ), 33, 34 and 61A Customs Act (IV of 1969), Section 2 (s), 50, 130, 131 of the Import and Export (Control) Act, (…
- LAHORE ELECTRIC SUPPLY COMPANY LTD., LAHORE v. C.I.R., R.T.O., LAHORE 2012 PTD 263
Sections 7, 3, 14 and 71 Sales Tax Special Procedures Rules, 2007, Chapter III, R 3 (1) and Chapter XI, R 58H (2) Tax Assessment Input Tax Adjustment Power Supply Company Taxpayer, Sales tax (output t…
- COCA-COLA BEVERAGES PAKISTAN LIMITED, MULTAN v. COLLECTOR OF SALES TAX, MULTAN 2012 PTD 278
Section 12 (4) of the Central Excise Act (I of 1944), Section 4 (2), for the purposes of duty ???? Determination of the value of the air-water refining costs, in the cost price, the condition of exces…
- C.I.R., ZONE-II, R.T.O., GUJRANWALA v. QAMAR JAVED 2012 PTD 312
The appropriate service tax of section 111 (1) (b), 122 and 128 legal notices relating to unclear income or assets argued that under section 218 of the Income Tax Ordinance 2001 the first to invalidat…
- SHEIKH COMMUNICATION, Proprietor Ehsan Elahi v. ADDITIONAL COMMISSIONER (AUDIT-II), R.T.O., FAISALABAD 2012 PTD 316
Securities 233 and 122 (5A) Brokerage and Commission Upper Front Commission The remaining commission taxpayers claimed that the residual commission falls within the scope of section (1) of section 233…
- TIWANA ENTERPRISES, FAISALABAD v. COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD 2012 PTD 334
Section 46 Appeals for Appeal Tribunal Appeal Tribunal Single Bench of Appellate Tribunal dismissed for non-prosecution Miscellaneous applications were filed for recall of the order stating that neith…
- R.J. COTTON WASTE FACTORY, FAISALABAD v. COMMISSIONER INLAND REVENUE (ZONE-III), (R.T.O.), FAISALABAD 2012 PTD 337
Section 21 (2), 10 (4), 11 (2) and 46 of the Sales Tax Rules, 2006, RR12 and 37 of the General Clause Act (X of 1897), Section 24A of Sales Tax General Order No. 3 of 2004 6 2004 Deed of registration,…
- FAROOQ KHALID PIPE MILLS (PVT.) LIMITED, LAHORE v. COMMISSIONER, INLAND REVENUE (APPEALS-II), LAHORE 2012 PTD 350
Section 2 (37), 3, 6, 7, 8 (1) (CA), 8 (1) (D), 8A, 14, 22, 23, 25, 26, 28, 36 and 73 input tax Claims for adjustment of veterans must first accuse the registered person of fraudulently committing tax…
- WISE COMMUNICATION SYSTEMS (PVT) LTD., ISLAMABAD v. COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD 2012 PTD 359
Section 8 (a) (b) (CA) Sales Tax Act (VII of 1990), Section 8 Section R550 (I) / 2006 Dated 5 6 2006 Tax Credit not allowed Telecommunications Services PCT Head 98 The 12 audit periods from July 2005 …
- ZIS TEXTILE (PVT.) LTD., FAISALABAD v. COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD 2012 PTD 370
Section 46 Appeal Tribunal's Appeal to Appeal The petitioner was requested to withdraw an order that he could not represent the registered person at the hearing date due to illness and influenza, resu…
- ATTOCK REFINERY LTD., RAWALPINDI v. COMMISSIONER INLAND REVENUE, (AUDIT), L.T.U., ISLAMABAD 2012 PTD 442
Section 3 FBR Letter C No 1 (2) CEB / 02 Dated 15 6 2002 Return to Central Excise Duty Revenue Division on sludge on duties assigned to the First Schedule to be imposed Not included in the budget inst…
- COMMISSIONER INLAND REVENUE, ZONE-III, R.T.O., FAISALABAD v. KAMAL FABRICS, FAISALABAD 2012 PTD 453
Section 10, 11 (2), 33, 34 and 36 (1) Sales Tax Rules, 2006, R33 Input Tax Returns Supply of Textile Equipment Zero Rated Supply Directorate Directorate of Revenue Investigation Audit Audit Refund was…
- COMMISSIONER INLAND REVENUE, ISLAMABAD v. COMMISSIONER INLAND REVENUE, (APPEALS-I), ISLAMABAD 2012 PTD 459
Section 3A Section RO No. 655 (I) / 2007 Dated 29 6 2007 FBR Letter No. 1 (3) FED / 2007/111143 R Dated 25 7 2009 FBR Letter C No. 1 (3) FE D / 2007 dated 22 4 2009 FBR letter No. 1 (3) FED / 07/4343 …
- COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA v. MUHAMMAD SIDDIQUE 2012 PTD 467
Sections 121, 116 (1) and 111 (1) (b) were given the appropriate opportunity of hearing the judgment review notice by the First Appellate Authority that the notices issued were not properly presented …
- MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN v. COLLECTOR OF SALES TAX, MULTAN 2012 PTD 472
Sections 45, 10 (4), 11 (2), 2 (14), 4, 7, 8, 10, 26, 33 (11) (c) and 73 Sales Tax Rules, 2006, 36 and 37 Section RA 575 (I) / 2002 dated 31 8 2002, the power of claim for refund of Input Tax, Assista…
- PEACOCK RESTAURANT, MOTORWAY SERVICE AREA, (SOUTH), CHAKWAL v. COMMISSIONER INLAND REVENUE, (APPEALS-III), ISLAMABAD 2012 PTD 478
Sections 2 (41), 3, 25 and 38 (3) assess the sales tax on the basis of taxable disposable income tax returns The assessee's assertion of the taxable and non-taxable supply assertion did not deny that …
- AL-MEHDI INTERNATIONAL SHAH PLAZA, MUREE ROAD, RAWALPINDI v. C.I.T.(A), RAWALPINDI 2012 PTD 498
Sections 13 (1) (AA) and 62 Income Tax Ordinance (XLEX of 2001), Sections 210, 2 (13) and 2 (65) Unexpected investments, etc., are considered as Income Additional Commissioner Taxpayers. Under the sch…
- HUB POWER COMPANY LTD., ISLAMABAD v. COMMISSIONER INLAND REVENUE (AUDIT), ZONE-III, LTU, ISLAMABAD 2012 PTD 507
Second Schedule, Part I, CL () 74), Sections 2020 ((1), 122 (5A) and 122 (9)) Waiver Term Deposit Taxpayers claimed that profits attributable to the call and period. The tax was exempt from the profit…
- MIDAS COMMUNICATIONS CO., ISLAMABAD v. C.I.R., L.T.U., ISLAMABAD 2012 PTD 518
Sections 221 and 2 (38A) Workers \ Welfare Fund Ordinance (XXXVI of 1971), Section 4 Error Correction, Deputy Commissioner Inland Revenue Jurisdiction Tax Officer Taxpayer Claims that Section 221 of t…
- BLACK GOLD INDUSTRY, LAHORE v. C.I.T., P.T.O., LAHORE 2012 PTD 532
Section 122 Amendment Amendment For Sale Estimates The difference between selling and selling prices was considered as gross profit and was included in earnings Accuracy The tax officer rejected the c…
- MUHAMMAD SAEED v. C.I.R., ZONE-I, R.T.O., PESHAWAR 2012 PTD 547
Sections 122c and 127 Temporary Assessment Final Assessment Order Word If the important procedure provided in section 122c (2) of section 122c of section 122c of the Income Tax Ordinance, 2001 was not…
- C.I.R., LEGAL DIVISION, REGIONAL TAX OFFICE, ISLAMABAD v. T.F. PIPES (PVT.) LTD., ISLAMABAD 2012 PTD 577
Was a manufacturer and seller of Industrial Establishment Taxpayer Pipe Workers, a method of payment for, and recovering from, section R1193 dated 27 11 1991 and section R 111 dated 27 11 1991, sectio…
- MND EXPLORATION AND PRODUCTION LTD. v. C.I.R., L.T.U., ISLAMABAD 2012 PTD 581
Fifth Schedule, Part I, RR 4 and 2 (5) Income Tax Act (XI of 1922), Section 10 (8) and Second Schedule, R4 (1) of the Mines and Oil Fields and Mineral Development (Government Control) Act ( XXIV 1948)…
- COMMISSIONER OF INLAND REVENUE, ZONE-III, FAISALABAD v. KAMAL FABRICS, FAISALABAD 2012 PTD 619
Section 2 (14) (a), 7, 8, 8A, 21 (3) and 73 Physical transfer of Input tax Goods The physical transfer of goods was not a condition where there was a clear sale under the Sales Tax Act 1990 Provided t…
- ORIENT COATING AND FINISHING MILLS (PVT.) LTD., FAISALABAD v. COLLECTOR, CUSTOMS, EXCISE AND SALES TAX (APPEALS) 2012 PTD 637
Sections 45b, 10 (4) and 11 (2) Appeal Limit Rejecting the claim for sale refund in respect of zero-rated supplies, the first appellate authority rejected the appeal that was 127 beyond the legal time…
- COLLECTOR OF SALES TAX, FAISALABAD v. KHALIL JUTE MILLS, FAISALABAD 2012 PTD 641
Sections 6, 7, 22, 33, 36 and 46 Tax Deduction Issuance of Input Tax Deduction Showcase Notice on Import Raw Materials Deputy collector issued show cause notice to taxpayers in violation of the provis…
- YASRAB CORPORATION v. C.I.R./R.T.O., PESHAWAR 2012 PTD 699
Sections 53, 54, 55, 159, 170 and 131 of the Constitution of Pakistan, Article 247, appeal to the Tribunal, the exception to the claim of tax and refund, which received income as an importer and selle…
- 2012 PTD 704 2012 PTD 704
Failure to pay Taxes Sections 128 (5), 161, 205 and 131 and admission of documentary evidence by the Additional Tax Commissioner (Appeal) have not been submitted before. The taxpayer's representative …
- 2012 PTD 713 2012 PTD 713
Sections 53, 54, 55 and 153 exemption exemptions or privileges of income tax should be strictly construed against the person claiming the waiver or privilege if he did not obey the rules, he was entit…
- C.I.T., LEGAL DIVISION, L.T.U., LAHORE v. SANPAK ENGINEERING INDUSTRIES, LAHORE 2012 PTD 734
Sections 21 (c), 161, 6 (2) (c) and 107 (2) avoiding the double taxation agreement between Pakistan and Japan, the deductions of Arts VII and VIII increased royalties due to royalties. Not allowed to …
- KHAN CNG, FILLING STATION, RAWALPINDI v. DEPUTY COMMISSIONER INLAND REVENUE (AUDIT-II), R.T.O., RAWALPINDI 2012 PTD 741
Sections 122 (5A), 177 (4), 174 and 176 Evaluation Modification CNG Station Permanent Information Modification of Evaluation Through the OGRA Formula It is a special information \ Taxpayers' position …
- C.I.R. (R.T.O.), FAISALABAD v. BHARARA TEXTILE, FAISALABAD 2012 PTD 754
Returns to the sections 10, 7 and 36 of the input can be retrieved on the sole ground that the issuer was subsequently blacklisted, such a black lettering order was granted by the Appellate Tribunal F…
- C.I.R., ZONE-II, R.T.O., GUJRANWALA v. IBRAR AHMAD 2012 PTD 757
Section 122 Evaluation Amendment Taxpayers' use of the national tax number for the purchase of a motor vehicle by another person The taxpayer submitted a copy of the payment receipt stating that the m…
- YOUSAF SUGAR MILLS, LAHORE v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE, LTU, LAHORE 2012 PTD 759
Sections 3, 6, 7, 11, 26, 34, 35, 36 and 46 determine the tax liabilities, the receipt of a tax levied or a small imposed or incorrectly returned appellant / registered person, in an appeal approved b…
- NEW LIGHT HOUSE (PVT.) LTD., LAHORE v. C.I.T., R.T.O., LAHORE 2012 PTD 761
Sections 80C (2) (a) (ii) and 50 (5) of the Income Tax Ordinance (XLIX of 2001), Section 148 section on the cost of importing goods for the purpose of imposing a tax income tax on the income of certai…
- SAMAD PIPE INDUSTRIES (PVT.) LIMITED v. C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE 2012 PTD 790
Section 61, 177 and 122 (9) of the Income Tax Ordinance, 2001 as a direct deduction from the claim of direct deduction was added because the claim for such expenditures was a straightforward deduction…
- SUI NORTHERN GAS PIPELINES LTD., LAHORE v. COMMISSIONER INCOME TAX, L.T.U., LAHORE 2012 PTD 801
Section 18 (1) (d) and 122 (5A) income from the business, in addition to the amendable amendment of the Income Tax, the Additional Commissioner receives the tax on the tax from which the federal gover…
- C.I.R., R.T.O., GUJRANWALA v. USMAN RICE MILLS, GUJRANWALA 2012 PTD 835
Section 122 Evaluation Modification / Informing Information electricity Assessing solids receipts at three times the power consumption, using the gross profit rate 50% and revising the assessment to i…
- C.I.R., R.T.O., ISLAMABAD v. ASIF JAHANGIR 2012 PTD 839
Section 122C, 114 (4) and 127 Temporary Assessment Tax Year 2008 The taxpayer was a person who owned a vehicle and was abroad, proceedings were initiated by issuing a notice under section 114 (4) of t…
- C.I.R., R.T.O., SUKKUR v. STAR LINK COMMUNICATION, Proprietor M. Raheel, Sukkur 2012 PTD 843
In addition to the statements made under section 122 (4), 221, 120, 170, 177 (4), 114, 115 (4) and section 115 (4) of the 113A Income Tax Ordinance, returns were filed under the Act. 2001 and asserts …
- ARZOO TEXTILE MILLS LIMITED, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2012 PTD 846
Sections 10, 11, 36 and 46 are not taxed, nor are they actually returned for collection of tax as a collection of taxed taxes, which is returned in accordance with Section 36 (3) of the Sales Tax Act,…
- AMJAD MAJEED KHAN v. C.I.R., R.T.O.-II, LAHORE 2012 PTD 851
Sections 18 (1), 122 (9) and 177 (4) show the proceeds, profits and losses of receipts from the embroidery business estimated by the tax officer in the proceeds from the sale of the plot. Includes per…
- FRONTIER STEEL MILLS, GADOON AMAZAI v. COLLECTOR (APPEALS) CUSTOMS, FEDERAL EXCISE AND SALES TAX, PESHAWAR 2012 PTD 854
Section 3, 33 and 46 of the audit team's short payment of sales tax reports resulted from the fact that the Federal Board of Revenue did not examine the benchmark statement, which contained a metric t…
- KAMAL SPINNING MILLS, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2012 PTD 858
Section 30 and Section Section RO 7 547 (I) / ??? dated 6 11 2008 2008 authorities 2008 authorities authorities Determination of tax deductions of the authorities Input claim regarding the purchased m…
- ISLAMABAD AUTOS, RAWALPINDI v. C.I.R., R.T.O., RAWALPINDI 2012 PTD 864
Sections 11 (2), 7, 8 (1) (CA), 21, 33 (5) and 36 (1) Sales Tax Rules, 2006, R12 (5) Assessment of Tax Input Adjustment Claim Input Tax Adjustment Was prohibited The power of the invoice issued to the…
- PAKISTAN TELECOMMUNICATION COMPANY, ISLAMABAD v. C.I.T. (LEGAL) LARGE TAXPAYERS UNIT, ISLAMABAD 2012 PTD 868
Article 21 (c), 152, 122 (5A) and 177 Avoiding the double tax tax agreement between Pakistan and the UK, Article 12 (3) paid the taxpayers a satellite communications company due to satellite charges. …
- DRUGS SERVICES, RAWALPINDI v. C.I.R., R.T.O., RAWALPINDI 2012 PTD 880
Appeals (appeals) from the Commissioner of Sections 127 and 122C were applied to a limited extent, not being presented under section 127 of the Income Tax Ordinance 2001, on the ground that the first …
- RAIN DROP, LAHORE v. COMMISSIONER INLAND REVENUE (APPEALS-III), LAHORE 2012 PTD 885
Sections 8A and 8 (1) (CA) jointly and several liabilities of the individual registered in the supply chain where the taxation period without tax was registered from July 2005 to June 2006, claiming t…
- 2012 PTD 894 2012 PTD 894
Income tax deduction from payments issued to Citizens Community Boards (CCBs) for section 153 (1) (c) and 161 development projects, hence failure to pay tax, thus deducting deductions from citizens In…
- 2012 PTD 911 2012 PTD 911
Section 59 (2) (b) and 131 Group Relief Appeal Department had two grounds in their appeal. First of all, the Commissioner (Appeal) made a mistake in terminating this sanction and made adjustments to t…
- TIWANA ENTERPRISES, FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2012 PTD 925
Section & 73 & Cer Some Transactions Not Acceptable Input tax registered person, who is a low exporter of confectionery manufacturer, was charged with violation of Section 73 of the Sales Tax Act 1990…
- GREEN STAR MACHINE TOOLS MANUFACTURING COMPANY, KARACHI v. COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEAL), KARACHI 2012 PTD 928
The appeal limit for the Section 45B (2) decision was extended to 90 days on the ground that due to certain unforeseen circumstances and administrative reasons, the action could not be finalized withi…
- A.B.M. TEXTILE, FAISALABAD v. C.I.R. (LEGAL DIVISION) R.T.O., FAISALABAD 2012 PTD 931
Sections 4, 7, 8, 8A, 10, 22, 26, 11 (2), 33, 34, 36 (3) and 73 have been claimed by the Blacklist Department at zero tax input supplier. There was no physical transfer of goods and the registered per…
- ALLAHDIN STEEL MILLS, S.I.E., DASKA v. C.I.R., R.T.O., SIALKOT 2012 PTD 934
Section 45A Sales Tax General Order Number 3/2004 dated 12 6 2004 Section RO 345 Dated 24 5 2010 Section RA 346 Dated 24 5 2010 To object to the record on noncompliance of Sales Tax General Order No 3…
- CHENAB BOARD, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2012 PTD 941
The first appellate authority to establish a section 5B appeal petitioner urged that the receipt of a contentious tax demand before the first appeal hearing is equivalent to denying the lawfully recog…
- COLLECTOR OF SALES TAX, FAISALABAD v. KHALIL JUTE MILLS, FAISALABAD 2012 PTD 942
Section 36 CBR Letter C No 1 (15) GST I / 90 Dated 17 12 1990 CBR Letter C No 1 (5) GST I / 91 Pint Vol II, dated 29 9 1992 A Notice of Showcasing Notice was issued by the First Appellate Authority on…
- Z.N. EXPORTS (PVT.) LTD., FAISALABAD v. C.I.R. (LEGAL DIVISION) R.T.O., FAISALABAD 2012 PTD 946
Section 4, 7, 8, 8A, 10, 22, 26, 11 (2), 33, 34, 36 (1) and 73 Zero Rating Input Tax Suppliers Blacklisted Revenue Once Claimed The status of the list was assigned to any supplier. Receipts issued by …
- DCWT, LEGAL-02, LEGAL DIVISION, R.T.O., LAHORE v. RIZWAN AMJAD, LAHORE 2012 PTD 948
The scope of the Order of the Wealth Tax Officer approved under Section 17B of the Income Tax Officer, the powers of the Section 17B Inspecting Assistant Commissioner of the Scope Order, which the Add…
- HABIB METROPOLITAN BANK, KARACHI v. COLLECTOR OF SALES TAX, FEDERAL EXCISE (APPEAL), KARACHI 2012 PTD 954
Section 3 Federal Excise Rules, 2005, R40A (2) (1) The taxpayers asserted on the accuracy of the federal excise duty set forth in the first schedule for imposition of taxes, the bargaining position in…
- AAMIR HUSSAIN v. C.I.R., R.T.O., RAWALPINDI 2012 PTD 959
Sections 111 (1) (b) and 122 (5) of the declaration of unclear income or declared version of the assets, except if the only estimated value was to be minus the declared value and not to the total esti…
- NEW DEFENCE ESTATE, 90-Y DHA, LAHORE v. C.I.R., AUDIT DIVISION-II, RTO, LAHORE 2012 PTD 1032
Sections 111 (1) (a) (b), 122 (1) (5), 177 (4) and 120 unclaimed income or asset bank credit entries claim that the loan received from the debit entries in the bank statement shows Yes the bank while …
- COMMISSIONER (LEGAL DIVISION) INLAND REVENUE (RTO), FAISALABAD v. ZAHID JEE FABRICS (PVT.) LTD., FAISALABAD 2012 PTD 1040
Sections 30, 11, 36 (1) and 45 Section RO 547 (1) / 2008 Dated 11 6 2008 Circular C No 1 (19) IR Judge / 2007 Pt Dated 11 11 2009 Appointment of Officers Deputy Commissioner Inland Revenue Appointment…
- C.I.R., R.T.O., RAWALPINDI v. ISLAM ELLAHI, KURRALA C/O Sohawa, Jhelum 2012 PTD 1050
Section 122 (c) Temporary Assessment Former Impact Revenue claimed that Section 122 (c) of the Income Tax Ordinance 2001 could be applied retrospectively because it was a supply of machinery, which wa…
- BANK OF PUNJAB, LAHORE v. COMMISSIONER INLAND REVENUE, LTU, LAHORE 2012 PTD 1055
Section 100A, 206 (2), 214 (1) and Seventh Schedule, RR1 and 9 CBR Circular No. 1 Period 2 7 2007 2007 CBR Circular No. 2 Period 28 2 2008 Circular No. 3 of the CBR History of 2009 2009 17 7 2009 Circ…
- C.I.R., LEGAL DIVISION, R.T.O., HYDERABAD v. MEMON MOTORS (PVT.) LTD., HYDERABAD.T.A. 2012 PTD 1076
Sections 177 (4) (a) (d) and 122 (1) (5) FBR Circular No. 4 (7S) ITP / 2009 Date 9 1 2010 Audit Tax Year 2008 Audit by Commissioner Income Tax (Audit) Choosing a Case for (Circular No. 4 (7S) ITP / 20…
- COMMISSIONER INLAND REVENUE, ZONE-II, MULTAN v. CHICAGO METAL WORKS, INDUSTRIAL ESTATE, MULTAN 2012 PTD 1090
Section 129 (1) (b) and 170 Workers 'Welfare Fund Ordinance (XXXVI of 1971), Section 4 Appeal order to be refunded after deduction in the Workers' Welfare Fund without a permanent written order passed…
- PUNJAB BEVERAGES COMPANY (PVT.) LTD., FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2012 PTD 1094
Sections 30, 11, 36 (1) and 45 Section RO 547 (1) / 2008 dated 11 6 2008 Circular C No 1 (19) IR Judge / 2007 Pt Dated 11 11 2009 FBR Order C No 1 (32) ) / 2009 MIIA Dated 24 11 2009 FBR Order No. 180…
- COMMISSIONER INLAND REVENUE, ZONE-II, REGION, MULTAN v. CHICAGO METAL WORKS (PVT.) LTD., MULTAN 2012 PTD 1102
The registered person was compelled to submit a tax for the purpose of collecting the amount owed to recover the arrears of the provisions of Sections 48, 2 (2A), 45B & 21 Taxes to block his national …
- COMMISSIONER INCOME TAX, (LEGAL DIVISION) R.T.O., KARACHI v. TEEJAYS EXCLUSIVE (PVT.) LTD., KARACHI 2012 PTD 1105
Sections 39, 15 (2), 122 (9) and 177 (4) (d) Income from Other Sources The first appellate authority obtained from the property directed that the increase be obtained instead of income from other sour…
- SWAT CERAMICS (PVT.) LTD., NOWSHERA v. ASSISTANT COMMISSIONER INLAND REVENUE AUDIT DIVISION-I, R.T.O., PESHAWAR 2012 PTD 1113
Sales Tax Rolls, Sections 3 (3) (a), 11 (2), 8 (1) (d), 8 (l) (c) (a), 21 (2), 33, 34 and 36 (1) Evaluation of Taxes Tax Assessment of Tax Records During 2006, R12 (5) Federal Excise Act, 2005, Sectio…
- C.I.R. (LEGAL) R.T.O., FAISALABAD v. KAMAL SPINNING MILLS (PVT.) LTD., FAISALABAD 2012 PTD 1120
Sections 10, 21, 36 and 46 of the Input Tax Withdrawal Order were rejected by the first appellate authority with the name that it was cleared of the objection of the examiner to verify the input tax. …
- ZAHID JEE TEXTILE MILLS LTD., FAISALABAD v. COMMISSIONER (APPEALS) INLAND REVENUE (R.T.O.), FAISALABAD 2012 PTD 1123
Sections 30, 36 (3), 11 (5), 2 (18) and 33 (13) Section RO 547 (I) / 2008 dated 11 6 2008 FBR Circular Order C No. 1 (19) IR Code / 2007 OUTDOOR 11 11 In 2009, the Deputy Commissioner of Inland Revenu…
- CHICAGO METAL WORKS, INDUSTRIAL ESTATE, MULTAN v. COMMISSIONER INLAND REVENUE, MULTAN 2012 PTD 1133
Sections 177 (1), 174, 122 (5), 122 (9), 111 (1) and 67 show the change in sales tax shown in the Income Tax Statement to the taxpayers and the sales tax records shown in the variants. Was selected fo…
- C.I.T., L.T.U., LAHORE v. ALLIED BANK OF PAKISTAN LIMITED, KARACHI 2012 PTD 1139
Section 29 Income Tax Ordinance (1979) Section 23 (I) (x) Income Tax Act, (XI of 1922) Section 10 (2) (XI) CBR Circular No. 13 (26) IT / I / 74 Date 2 7 1975 Legal State Bank of Pakistan Banking Regul…
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