Inland — Judgments of 2012
140 reported judgments of the Inland from 2012 — page 2 of 2.
- C.I.R., ZONE-lI, R.T.O., MULTAN v. PATWAL COLD STORAGE AND CNG STATION, SAHIWAL 2012 PTD 1184
Sections 122 (5) (9), 177, 175, 120 and 182 FBR letter C No. 7 (5) amended section Aust / 2008 dated 16 8 2008 CNG Station Audit open ended evaluation case selected for audit During the proceedings, t…
- C.I.R., ZONE-II, R.T.O., MULTAN v. ARAIN FIBERS LTD., MULTAN 2012 PTD 1189
Sections 161 (IB) and 151 (1) (d) of the taxpayer fail to collect the taxpayer's tax deduction or pay the deducted dividends for payment of the taxpayer's company to the taxpayer. The tax should have …
- ENGINEERING TECHNOLOGY INTERNATIONAL (PVT.) LTD., RAWALPINDI v. ADDITIONAL COMMISSIONER, INLAND REVENUE (AUDIT-I) 2012 PTD 1198
Second Schedule, Part 1, CL (131), Sections 122 (3), 122 (5A), 201 (1A) and 114 (6) of Conan e Martyr (10 of 1984), Article 177 Waiver Engineering and a Turkish Company TECHNICAL SERVICES Under an agr…
- MAKK BEVERAGES AND MINERAL WATERS (PVT.) LTD. PESHAWAR v. COLLECTOR (APPEAL) CUSTOMS, SALES TAX AND FEDERAL EXCISE, PESHAWAR 2012 PTD 1243
Section 3D & 4 (2) Federal Excise Act (VII of 2005), Section 11 Central Excise Rules, 1944, R11 Central Excise General Order 14 1969 Excise Duty Receipt etc. Pricing Period for Duty Purposes July, Cla…
- AIZAD BEVERAGE INDUSTRIES (PVT.) LTD. SUMUNDARI ROAD, FAISALABAD v. ADDITIONAL COLLECTOR EXCISE, FAISALABAD 2012 PTD 1252
Duty charge on retail price fixed by Section 4 (2) Manufacturer Federal Board of Revenue, in consultation with Pakistan Beverage Manufacturers Association, 250 ml bottle retail price was reported at R…
- NORTHERN BOTTLING CO., PESHAWAR v. ASSISTANT COLLECTOR SALES TAX AND FEDERAL EXCISE, RTO, PESHAWAR 2012 PTD 1257
Section 3D Convention Evidence (February 10, 1984), Arts 117 and 118 Excise Duty Receipt etc. Tax period August, 1999 to May, 2000 Federal excise duty duty imposed under the aerated water chilling cha…
- 2012 PTD 1268 2012 PTD 1268
Sections 59B, 177 and 122 (1) Applicable to the Group Relief Tax Year 2007 Law, the application of relief to the group was prohibited from applying the amended law which came into force on 1 7 2007. T…
- AGRO PAK (PVT.) LTD., PESHAWAR v. ASSISTANT COLLECTOR (REFUND), SALES TAX AND FEDERAL EXICSE, PESHAWAR 2012 PTD 1287
Sections 10, 4, 66 and 72 of the Customs Rules, 2001, RR 253 and 247 (c) Section R533 (I) / 2005 dated 6 2005 2005 Section RO 190/2002 Section 2 4 2002 Section RO 450 (I) / 2001 dated 18 6 2001 sectio…
- COMMISSIONER OF INLAND REVENUE (LEGAL) R.T.O., PESHAWAR v. Haji MASOOD-UR-REHMAN 2012 PTD 1301
Section 41 Khyber Pakhtunkhwa, Land Tax and Agricultural Income Tax Ordinance, 2000 Second Schedule Agricultural Income Taxation Officer's jurisdiction, no doubt, federal agricultural income is exempt…
- PAK ARAB FERTILIZERS LTD., LAHORE v. C.I.R., ZONE-II, R.T.O., MULTAN 2012 PTD 1316
Section 8 (1) (a) Section RO No. 535 (I) / 2008, Dated 11 6 2008 Federal Excise Act (VII of 2005), Section 3 Self-Prepared Ammonia and Nitric for Production of Urea, Calcium Ammonium Nitrate Used in a…
- NASEEM PLASTIC HOUSE, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2012 PTD 1335
Sections 30, 11, 36, and 45 Section RO 547 (I) / 2008 Dated 11 6 2008 Appointment of Officers The taxpayer claimed that the order passed by the Additional Commissioner of Inland Revenue was illegal an…
- COMMISSIONER INLAND REVENUE, LTU, LAHORE v. MILLAT TRACTORS LTD., LAHORE 2012 PTD 1385
Section 34 (3) of the Companies Ordinance (XLVII of 1984), Section 234 International Accounting Standard 37 and 19 Accrual Base Accounting Taxes excluding surcharges due to non-payment of compensation…
- 2012 PTD 1416 2012 PTD 1416
Section 38, Aized and A 40A Collector or officers authorized to access cover, stocks, accounts and records without the authority of the Federal Board of Revenue, and raided, searched by Department of …
- QUALITY HOME (PVT.) LTD., LAHORE v. COMMISSIONER OF INLAND REVENUE, R.T.O., LAHORE 2012 PTD 1444
Sections 21 (i), 111 (1) (b), 122 (1) and 177 deductions are not allowed Plot / Purchase price Purchase, taxpayer, real estate business income, sale of plot The price claimed, which was a cash-based o…
- HOME DELIVERY SERVICES (PVT.) LIMITED, KARACHI v. COMMISSIONER INLAND REVENUE, LEGAL DIVISION, R.T.O., KARACHI 2012 PTD 1478
Sections 122 (5A), 169, 147, 120 and 32 Amendment Taxes Revenue from sales of newspapers and magazines collected as final taxes Discount / Commission Income taxpayers have been commissioned for the pa…
- COMMISSIONER OF INLAND REVENUE, ZONE-IV, LTU v. PHARMEVO (PVT.) LTD., KARACHI 2012 PTD 1535
Sections 21 (c) and 13 (7) deductions are not allowed to interest-free loans to employees Further Appellate Authority Revenue has claimed that under Section 13 (7) of the Income Tax Ordinance 2001 The…
- MASHREQ BANK, PSC, KARACHI v. COMMISSIONER OF INLAND REVENUE, (LEGAL DIVISION), RTO, KARACHI 2012 PTD 1544
Sections 75 (1) (a), 2 (1A), 22, 57A, 177, 120 and 122 (9) of the Bank Settlement and Acquisition of Assets Additional taxpayers on the renewal of assets are required to submit / in case of merger. Si…
- G.S.A. HOUSE (PVT.) LTD., KARACHI v. COMMISSIONER OF INCOME TAX, CIRCLE-10, COS. I, KARACHI 2012 PTD 1559
Section 221 Income Tax Ordinance (XXXI of 1979), Sections 65, 66A, 62, 19 (2) (b) and 19 (3) Correction of error correction of the correct information provided that the rent free tenancy agreement inf…
- TAWA DEVELOPMENT INC., KARACHI v. DEPUTY COMMISSIONER OF INLAND REVENUE, KARACHI 2012 PTD 1572
Section 122 (1) (5) Customs Tariff, Schedule I, Chapter 88 Double Taxation Agreement between the Islamic Republic of Pakistan and Government of Canada, Article XI, CL4 (a) Amendment of Dry Lease Compe…
- KARACHI INSTITUTE OF INFORMATION TECHNOLOGY (PVT.) LTD., KARACHI v. A.C.I.R., AUDIT-II, R.T.O., KARACHI 2012 PTD 1593
Sections 122 (5A), 122 (9), 120, 113, 29, 39 and 57 (1) Amendment of Assessment Issue of various showcase notices, seeking information on various points of inquiry into nature Legally repeated showing…
- COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, R.T.O. v. Mst. YASMEEN JAWED, KARACHI 2012 PTD 1628
Miscellaneous application of section 221, 132 (3) and 111 error correction The appellate tribunal upheld the proceedings presented by the First Appellate Authority regarding the exclusion of an increa…
- MILLAT TRACTORS LTD, LAHORE v. ADDITIONAL COLLECTOR OF SALES TAX, LAHORE 2012 PTD 1635
Sections 2 (46), 3, 6, 7, 11 (2) (4), 26, 34 and 36 (1) Installation Setting / Service Charges Producing Supply Price Taxes The taxpayer claimed that the entire sales tax The set that was paid to prod…
- COCA COLA BEVERAGES PAKISTAN LTD., GUJRANWALA v. COLLECTOR OF SALES TAX, GUJRANWALA 2012 PTD 1638
Sections 7, 8 (1) (a), 3 and 2 (33) determine the tax liability cooling equipment was purchased through deep freezer, refrigerator, visa cooler etc. and sales tax paid on such acquisition. Claims were…
- ISLAMABAD STEEL FURNACE, GUJRANWALA v. C.I.R., R.T.O., GUJRANWALA 2012 PTD 1732
Sections 161, 205 and 153 (7) (h) (i) Failure to pay tax deducting or deducting taxable taxpayers' annual turnover exceeds Rs. 50 (m) in tax year 2007 and thereafter. in the appreciation of And as a h…
- C.I.R., R.T.O., FAISALABAD v. UMER ABDULLAH TEXTILES, FAISALABAD 2012 PTD 1736
Sections 2 (37), 2 (14), 4, 7, 8, 8A, 10, 11 (2), 21, 22, 26, 34, 36 (1) and 73 are eligible for tax fraud refunds. The payment was declared on the basis that the invoices were issued by a supplier wh…
- DEPILEX (PVT.) LIMITED, D.H.A., LAHORE v. ACIR, R.T.O.-II, LAHORE 2012 PTD 1739
Section 122 (5A), 120 and 210 Evaluative contradictions were: Advertising expenses need to be covered. That the lease assets were not announced but the lease rentals were claimed and the commercializa…
- C.I.R., R.T.O., FAISALABAD v. KAY AND EMMS (PVT.) LTD., FAISALABAD 2012 PTD 1749
Section 21 Sales Tax Rules 2006, R12 (5) De-registration, blacklisting and registration suspension taxpayers were charged with receiving refunds against suspended / blacklisted units issued invoices b…
- MUHAMMAD IRSHAD CHEEMA v. C.I.R., R.T.O., GUJRANWALA 2012 PTD 1750
Sections 122 (1), 122 (5) (i), 111 (1) (B), 120, 115 (4), 114 and 68 Valuation Amendments Unclassified Income or Assets Tax Year 2005 Cash Gift Home Purchase Final Statement A brokerage commission was…
- C.I.R., L.T.U., ISLAMABAD v. HASEEB ESTATE BUILDERS, ISLAMABAD 2012 PTD 1775
Sections 111 (1) (a), 122 (5) (9) and 120 Unclear income or asset uncertainty Inquiries related to fisheries Bank credit transactions were added by treating credit transactions appearing in three acco…
- TELENOR PAKISTAN (PRIVATE) LIMITED v. COMMISSIONER INLAND REVENUE, L.T.U., ISLAMABAD 2012 PTD 1783
Sections 21 (g), 20 and 122 (5A) of the Contract Act (IX of 1872), advance deductions not allowed delayed payment of contractual obligations delayed payment delayed payment expenses Given and added on…
- C.I.R. (LEGAL DIVISION) R.T.O., RAWALPINDI v. TARIQ MEHMOOD 2012 PTD 1889
Sections 221, 121 and 111 (1) (b) error correction The second miscellaneous application to the finding of facts claims that the appellate tribunal was the last axis of the determination of fact findin…
- HAQ BAHOO SUGAR MILLS (PVT.) LTD., LAHORE v. C.I.R. (APPEALS-II) R.T.O., LAHORE 2012 PTD 1897
Sections 2 (37) and 8A Tax fraud Use of fraudulent and fly-by-invoices Dispute of specific tax fraud charges, components of tax fraud, knowledge, dishonesty and fraud were not specifically dealt with …
- CHISTIA SUGAR MILLS LTD., SARGODHA v. COLLECTOR (ADJUDICATION) SALES TAX, R.T.O., FAISALABAD 2012 PTD 1909
Section 3 (1A) and 2 (25) taxpayers claim to impose additional taxes on all items made to the registered person. This registered person means a person, who was registered or responsible for being regi…
- Maj. Gen. (R) Dr. C.M. ANWAR v. COMMISSIONER INLAND REVENUE, R.T.O., RAWALPINDI 2012 PTD 1936
Section 122 (9) and 177 (4) of the General Clause Act (XX of 1897), section 6 (c) amendment limit in the Assessment Tax Year, 2004 as per notice of section 292 2004 under section 122 (9) of the Income…
- COMMISSIONER INLAND REVENUE, ISLAMABAD v. PAKISTAN TELECOMMUNICATION COMPANY LIMITED, ISLAMABAD 2012 PTD 1942
Sections 24 (11), 21 (c), 20, 12, 122 (5a), 127 (6) and Ordinance of 120 Companies (XL VII of 1984), Section 234 (3) International Accounting Standard No. 19, paragraph 133 and 137 Integables voluntar…
- ADAM SUGAR MILLS LTD., BAHAWALNAGAR v. COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN 2012 PTD 1950
Sections 3, 9 and 18 of the Central Excise Rules, 1944, Arr. 197, 201 and 210 obtain a search warrant in the factory premises without theft, it is reported that the registered person is involved in th…
- LUQMAN KHALID v. C.I.R., R.T.O., GUJRANWALA 2012 PTD 1958
Sections 161, 153 (1) (a), 153 (7) (h) (i), 205 and 117 Failure to pay tax collected or deducted tax year 2009 \ Recommended person taxpayers taxpayers or individual taxpayer taxpayers The taxpayer tr…
- DAEWOO PAKISTAN MOTORWAY SERVICE LTD., LAHORE v. C.I.R., ZONE-II, LAHORE 2012 PTD 1976
Sections 140, 137, 138 and 139 of the General Clause Act (X of 1897), Section 24 asks the taxpayer to collect the purse money from the tax collector without the notice of receipt of the demand by link…
- SHAN SHAHID v. C.I.R., AUDIT DIVISION-II, R.T.O., LAHORE 2012 PTD 1978
Sections 111 (1) (b), 122 (9) and 177 of unclear income or increase of assets tax year 2007 The taxpayers claimed that the wrong tax year, ie tax year 2007, was increased while the increase was only i…
- BGP (PAKISTAN) INTERNATIONAL, ISLAMABAD v. C.I.R., L.T.U., ISLAMABAD 2012 PTD 1981
Sections 22 (5) (b), 23, 32, 34 and 169 (2) (a) depreciate and the initial allowance taxation officer observes that the company assessed the potential tax related tax during the tax year 2003, 2004 Ha…
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