Inland — Judgments of 2013
115 reported judgments of the Inland from 2013 — page 1 of 2.
- GULBERG KABANA (PVT.) LTD., LAHORE v. COLLECTOR SALES TAX, LAHORE 2013 PTD 4
Sections 36 (3), 11 (4), 2 (37), 3, 6, 7, 22, 23, 26, 33 (2) (CC) and 34 are not levied in the tax collection nor Small is imposed or the erroneous refund is claimed by the taxpayer. Contrary to the p…
- MUHAMMAD SHARIF ZARGAR, GUJRANWALA v. C.I.R. (APPEALS), GUJRANWALA 2013 PTD 10
Section & 65 & Additional Additional Uncertainty Information Uncertainty of Bank Deposit Sales Negative Indication Not Removed Taxpayers claimed that the assessment was reopened on the basis of bank a…
- MUHAMMAD YASEEN v. C.I.R., AUDIT ZONE-III, R.T.O.-III, KARACHI 2013 PTD 87
Sections 176, 111 (1) (b) and 122 (5A) of the Convene Evidence (10 of 1984) Article 199 Notice of Income Tax proceedings for obtaining information or evidence Convene e Martyrs 1984, Applicant of the …
- IGI INSURANCE LIMITED, KARACHI v. C.I.R., AUDIT DIVISION II, L.T.U., KARACHI 2013 PTD 116
Sections 109 (1) (a), 99, 67, 177, 122 (1), 122 (5) and Fourth Schedule, RR 6A and 5 (b) capital gains from the sale of income and deductible reclassification insurance business shares. Under R6A of t…
- LATIF KNITS, KARACHI v. C.I.R.(ENF) RG-II COLL S.T. & F.E., KARACHI 2013 PTD 158
Section 10 (4) and 8A Laws of Martyrs (10 of 1984), Article 117 Finance Act (III of 2006) Section R No. 575 (I) / 2002, dated 31 8 2002, RR 2, 4 and 8 Input tax Refund Claims (Sales Tax Automated Refu…
- SAMSOL INTERNATIONAL (PVT.) LTD., LAHORE v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE (APPEALS), LAHORE 2013 PTD 181
R45 (5) Sales Tax Rules, 2006, R15 (5) Effective Return for Payment of Excise Duty After Payment Due Date by Payment of Electronic Banking Scope Delay in Payment Approval November 15 , 2008 was filed.…
- KARACHI SHIPYARD AND ENGINEERING WORKS, KARACHI v. A.C.I.R.-B, AD-I, L.T.U., KARACHI 2013 PTD 189
Section 40 and ??? ()) deductions in the calculation of income receivable under the head of income from other sources Debt Capital Interest Income Interest Adjustment in interest paid on the debt capi…
- C.I.R. (LTU), LAHORE v. F.M.C. UNITED (PVT.) LTD., LAHORE 2013 PTD 205
Sections 35 (4), 34 (3) and 122 (5A) provide for stock obsolete stock in trade The scope of taxpayer's claim that certain expired pesticides were returned by retailers / wholesalers who stocked in tra…
- FAUJI OIL TERMINAL AND DISTRIBUTION COMPANY LTD., KARACHI v. COMMISSIONER INLAND REVENUE (APPEALS-I), LARGE TAXPAYER\'S UNIT, KARACHI 2013 PTD 214
Section 3 (3) Sales Tax Act (VII of 1990), Section 71 Studiosurving Services Supply, Scope Definition Ope Tool Manufacturing \ Scope Taxpayer Claims Even if He Provides Studios Sales Tax Services Not …
- ANWAR ENGINEERING WORKS, KARACHI v. COLLECTOR OF SALES TAX 2013 PTD 228
Sections 36 (3), 2 (44), 3 (1A), 6, 7, 22, 23, 26 and 73 Sales Tax General Order (STGO) No 1 were not imposed on tax recovery in 2004 and Nor did the showcase notice in respect of the small tax collec…
- C.I.R., LD, LTU, KARACHI v. Dr. ZULFIQAR H. TUNIO 2013 PTD 235
Section 21 (m) Deductions Not Allowed to Revoke Employees' Salaries Allowance The Scope Revenue Authority asserts that the First Appellate Authority is not authorized to limit instability of salaries …
- ALLIED BANK LIMITED, LAHORE v. COMMISSIONER INLAND REVENUE, LTU, LAHORE 2013 PTD 246
Sections 100A, 99 and Seventh Schedule, R1 Special provisions of banking accounting 39 and 40 Special provisions related to banking business Unrealistic loss on the non-recognition of taxpayer (bank) …
- DECENT TEXTILE, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2013 PTD 304
Miscellaneous Request for Approval of Appeal Establishment of Section 45B During the approval of the first appeal, the registered person filed a stay grant against the receipt of tax demand, which was…
- C.I.R., R.T.O., FAISALABAD v. PROGRESSIVE WEAVERS (PVT.) LTD., FAISALABAD 2013 PTD 306
In order to rectify the Section 221 error, the department requested the removal of some paragraphs because the caretaker of the department representative and diagnostic officer was in danger as he was…
- MATIARI SUGAR MILLS LTD. v. COMMISSIONER OF INLAND REVENUE (SALES TAX), HYDERABAD 2013 PTD 309
Section 3 (1A) and 2 (25) Sales Tax Refund Rules, 2000, R8 (2) for tax return memorandum and correction ???? Further tax filing, evidence as per Appellate Tribunal Rules No counter affidavit Was not e…
- POLYMER MARKETING (PVT.) LTD., LAHORE v. D.C.I.R., UNIT-06, ZONE-VII, R.T.O.-II, LAHORE 2013 PTD 313
Section 8 (1) (CA) tax credit is not allowed In case of proof of non-payment of tax by the supplier the non-collision accuracy department must confront the registered person to show tax against this c…
- CHENAB BOARD, FAISALABAD v. C.I.R.(A), R.T.O., FAISALABAD 2013 PTD 316
Sections 2 (37), 11 (2), 36 (1), 45 and 72A Section RO No. 555 (I) / 1996 Dated 1 7 1996 Section RO No. 594 (I) / 2012 Dated 1 6 2012 Tax Fraud The legal jurisdiction of the tax assessment is that the…
- SHELL (PAKISTAN) LIMITED v. COMMISSIONER OF SALES TAX (INLAND REVENUE SERVICES) ZONE-IV 2013 PTD 353
Sections 10, 3 and 4 (1) (b) Customs Act (IV of 1969), Sections 24, 27 and 131 Sales Tax Rules, 2002, R37 Input tax return by Inland Revenue Department at Zero Export Intervention in Clearance of Good…
- SHELL (PAKISTAN) LIMITED v. COLLECTOR OF SALES TAX, KARACHI 2013 PTD 379
Section 4 Sales Tax Act (VII of 1990), Sixth Schedule, Item No. 8 and Section 3 Section R922 (I) of 16 16 1999 exempted the taxpayers from eliminating the taxpayers such as Petroleum not allowed to pa…
- IMTIAZ AHMAD ROOHANI, MULTAN v. DEPUTY COMMISSIONER INLAND REVENUE, MULTAN 2013 PTD 415
Sections 122 (5), 177 (10) and 121 of the Evaluation of Definitive Information Taxpayers, a newspaper publisher, claimed that the revenue was collected by the Ministry of Information and Broadcasting,…
- NESTLE PAKISTAN LTD., LAHORE v. C.I.R., ZONE-II, L.T.U., LAHORE 2013 PTD 420
Sections 4, 13, 2 (41), 2 (28) and Sixth Schedule Section R548 (I) / 2006 Directive 5 6 2006 Section RO 549 (I) / 2008 Directive 11 6 2008 Zero Rating Exemption Preliminary and Subordinate Laws Instru…
- H.G.R., TRADERS, FAISALABAD v. COMMISSIONER INLAND REVENUE, FAISALABAD 2013 PTD 444
Sections 21 and 2 (14) Deregistration, blacklisting and suspension of registration Sales tax registration was suspended on the basis that the registered person had input against the purchase / sale of…
- RAMZAN STEEL INDUSTRIES v. COMMISSIONER INLAND REVENUE (APPEALS), R.T.O., GUJRANWALA 2013 PTD 452
Sections 161, 205, 153 (7) (h) (i), 153 (1) (a) and 117 failing to pay the tax collected or deducted tax from the person receiving the tax, or the Association of Persons. The annual turnover of the pa…
- C.I.R., ZONE-1, R.T.O., GUJRANWALA v. T.K. STEEL MILLS, SIE-II, GUJRANWALA 2013 PTD 459
Sections 161, 205,153 (7) (h) (i) and 153 (1) (a) of taxpayers' failure to pay tax deducted or deducted were an association of taxpayers whose annual turnover of 5 million The business of the Associat…
- MAGNA TEXTILE INDUSTRIES (PVT.) LTD., FAISALABAD v. C.I.R. (APPEALS), R.T.O., FAISALABAD 2013 PTD 466
Sections 10, 8 (1) (a), 7, 4, 2 (14), 23, 26, 33 and 34 Refund Rules, 2006, R33 Input tax return scope Refund goods approved on purchase / consumption For the period of goods was terminated on 30 11 2…
- NASEEM PLASTIC HOUSE, FAISALABAD v. C.I.R., ZONE-II, R.T.O., FAISALABAD 2013 PTD 477
Sections 21 (2) (3), 2 (37), 2 (14) (A), 3 (3) (A), 7, 8 (1) (CA), 11, 23, and 73 Sales Tax General Order No. 35/2012 Dated 30, 2012 2012, Class 37 and 38 Announcement, blacklisting and suspension of …
- SHEZAN INTERNATIONAL LIMITED, LAHORE v. C.I.R., ZONE-I, LTU, LAHORE 2013 PTD 521
Sections 37, 97, 97A, 75 and 122 (5A) arrangement of assets properly approved by the Capital Gauge High Court of Companies under which the taxpayer asserts that wholly owned subsidiaries. The integrat…
- FAISALABAD ELECTRIC SUPPLY COMPANY LIMITED, FAISALABAD v. C.I.R. (APPEALS), FAISALABAD 2013 PTD 530
Section (36 (1)) was filed on the basis of receipt of tax, levied and diminished and wrongfully returned show notices filed on the filing of the filing, suspension and blacklist supplying companies. V…
- ZAMINDARA PAPER MILLS (PVT.) LTD., LAHORE v. C.I.R. (LEGAL DIVISION) R.T.O., LAHORE 2013 PTD 537
Section 2 (37), 21, 23, 33 and 73 Sales Tax General Order No. 2004, Para 3 (n) Sales Tax Rules, 2006 issued notice due to tax fraud show as well as default with tax receipt. Fines were also issued on …
- SHAHID ANSARI v. C.I.R. (APPEALS-III), LAHORE 2013 PTD 547
Sections 122 (4) (b), 122 (5a), 122 (9), 122 (3) (b), 177, 114 (6) and 120 of the assessment amendment tax return amended for tax year 2008 16 2 was made on 2009. When, on September 30, 2008, it obtai…
- ISHTIAQ STEEL INDUSTRY, LAHORE v. C.I.R., R.T.O., LAHORE 2013 PTD 566
Sections 8, 19 (1), 19 (3) (C) and the 3A Sales Tax Act (VII of 1990), Article 22 and 73 of Pakistan, Article 25 Special Procedure Rules, 2007 Section R648 (I) / 2011 Dated 25 Recorded the Amnesty Req…
- GULZAR AHMED v. DEPUTY DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS, SALES TAX AND FEDERAL EXCISE), GUJRANWAL 2013 PTD 572
Sections 3 and 3B Sales Tax Act, (VII of 1990), Section 3 (1), 6, 14, 22, 23, 26, 34 and 36 Customs Act (IV 1969), Sections 157 and 168 Central Excise Rules, 1944 , Rr,, in, 49,, ?, A 52A, Cties C, ??…
- OLYMPIA INDUSTRIES (PVT.) LIMITED, LAHORE v. C.I.R., R.T.O., LAHORE 2013 PTD 591
Amendment to Articles 177 and 122 Audit Amendment The first appellate authority found that no appeal was filed against the order under section 177 of the Income Tax Ordinance 2001 and since it was ame…
- MAVERICK PETROGAS (PVT.) LIMITED, LAHORE v. A.C.I.R., MAC-01, R.T.O.-II, LAHORE 2013 PTD 595
Section 162, 205, 148 and Second Schedule, Part II, CL (9) Section RO No. 575 (I) / 2006 Dated 5 6 2006 FBR Letter C No 1 (9) WHT / 2006 Dated 8 4 2009 F BR letter C No 1 (9) WHT / 2006 dated 21 12 20…
- TECHNO FABRIK (PVT.) LTD. v. C.I.R. UNIT-VIII, R.T.O., KARACHI 2013 PTD 639
Sections 11, 21 (3), 37b, 33, 36 and 73 assess the tax on the Income Tax Adjustment Show cause notice was issued on the basis of FIR under Section 37B of the Sales Tax Act, 1990 It was estimated from …
- ROYAL EXPORTS, FAISALABAD v. C.I.R., ZONE-II, R.T.O., FAISALABAD 2013 PTD 654
Section 21 Sales Tax Rules, 2006, Chapter 1, R12 Section RO 283 (1) / 2011 Dated 1 4 2011 Sales Tax General Order No. 2004 No 12 6 2004, CL / NDD Registration, Black Listing and The Special Enrollment…
- WORLD TELECOM LIMITED, LAHORE v. COMMISSIONER INLAND REVENUE (APPEALS-I), LAHORE 2013 PTD 718
Third Schedule Table II, Senior Nos. 2 (i) and (ii) Sales Tax Act (VII of 1990), Sections 8 (2), 25, 32A and 72B disallow the distribution of input tax adjustment by a registered person After a specia…
- C.I.R., L.T.U., LAHORE v. DESCON CHEMICALS (PVT.) LTD., LAHORE 2013 PTD 738
Section 122 (5A) and 120 amendments were amended on the basis of errors in assessment because it discriminated against the interests of revenue through multiple additions. Justification for exclusion …
- UNITY TRADERS, LAHORE v. COMMISSIONER INLAND REVENUE, (APPEALS-III), LAHORE 2013 PTD 740
In section 2 (37), 7, 23, 36, 46 and 73 tax fraud, a company was found involved in issuing fake / fly invoices to other registered persons in which they received illegal and unacceptable input tax adj…
- SHAHEEN PAPER AND BOARD INDUSTRIES (PVT.) LTD., KASUR v. ADDITIONAL COMMISSIONER INLAND REVENUE (ADJUDICATION), LAHORE 2013 PTD 755
Sections 3 and 4 of the Central Excise Duty Principals excise duty were to be assessed on the value of the product / paper and calculated the cost according to section 4 of the Central Excise Act, 194…
- D.G. KHAN CEMENT COMPANY LIMITED, LAHORE v. C.I.R. (LEGAL DIVISION) R.T.O., MULTAN 2013 PTD 777
Sections 7 (1) and 8 (a) claim taxpayer's sales tax registration number against the taxpayers' cement factory in the residential areas and administrative offices against the input of taxpayer's electr…
- SAEED BUKSH (PVT.) LIMITED, LAHORE v. COMMISSIONER INLAND REVENUE, R.T.O., LAHORE 2013 PTD 788
Section 122 (5A) and 115 diagnostic statements were filed under section 115 of the Income Tax Ordinance 2001. Upon checking the accounts, it has been observed that the cost of the announced sale is mu…
- MUHAMMAD ASHRAF v. C.I.R., R.T.O. FAISALABAD 2013 PTD 807
Sections 21 (2), 25A, 38 and 2 (23) Sales Tax Rules, 2006, RR 2 (5) and 5 (1) (C) dated 126 2004 Section RO 555 of Sales Tax General Order No. 2004 (I) / 2006, dated 5 6 2006 D, the jurisdiction of th…
- SHAHID CABLE INDUSTRIES, LAHORE v. C.I.R., ZONE-VIII, R.T.O.-II, LAHORE 2013 PTD 834
Sections (3 ()) and 1 (of) of the tax collection did not impose or minimize or improperly return the First Appellate Authority dismissing the claim for input tax adjustment and in the original case th…
- INTERNATIONAL CIGARETTE INDUSTRIES (PVT.) LTD., MARDAN v. ASSISTANT COMMISSIONER (AUDIT-VI) INLAND REVENUE, PESHAWAR 2013 PTD 843
Sections 36, 7, 8 (1) (CA), 8 (1) (D), 11 and 73 have not been levied on tax collection, nor have the taxes been taxed or incorrectly returned. Is. Despite the passage of 179 days, the law required th…
- INTER CONSTRUCT (PVT.) LTD., PESHAWAR v. REGIONAL TAX OFFICER, PESHAWAR 2013 PTD 871
Sections 113, 169 (2), 11, 122 (5A), 122 (9), 120, and Second Schedule, Part II, CL 126F Minimum Tax Exemption Amendments to the Income of Some Persons The tax officer, who was declared unauthorized, …
- CH. AMIR GHAFOOR BROTHERS, LAHORE v. C.I.R., ZONE-V, R.T.O., LAHORE 2013 PTD 881
Sections 45B (3), 11 (2) and 36 assess the tax receipt and recover tax deductions, or show tax notices issued on the basis of information that the taxpayer has issued. Claimed illegal input tax on iss…
- DELUXE PACKAGES (PVT.) LTD., KARACHI v. C.I.R., AD-II, R.T.O., KARACHI 2013 PTD 892
Sections 7, 8 and 25 of the General Clause Act (X of 1897), section 24 blacklist / block suppliers' purchase of tax liability is unacceptable of the input taxpayers claiming that the first appellate a…
- HAMID ZAMAN & SEEMA AZIZ (AOP) v. COMMISSIONER INLAND REVENUE, ZONE-VIII, R.T.O.-II, LAHORE 2013 PTD 900
Amendments to Sections 122 (5A), 21 (L) and 174 (2) of the Assessment were conducted under Section 122 (5A) of the Income Tax Ordinance 2001, with the approval of the withdrawal from the Assessing Off…
- CHERAT CEMENT COMPANY, NOWSHERA v. COLLECTOR SALES TAX AND CENTRAL EXCISE, PESHAWAR 2013 PTD 920
Sales tax was not levied on section 36, 2 (33) and 2 (41) tax levied on tax collection, nor was slate tax paid for the manufacture of anything. ? Taxpayers who considered the taxpayer considered viola…
- INTER CITY (PRIVATE) LIMITED, ISLAMABAD v. COMMISSIONER INLAND REVENUE, (LEGAL), LTU, ISALAMABAD 2013 PTD 936
Sections 122 (5A), 162, 153 (1) (C), 153 (6), 169 (1) (B), 120, 114 and 115 (4) amend the assessment to recover the tax from the person The taxpayer's receipts falling under the provisions of section …
- NOORANI STEEL, Proprietor Muhammad Jamshed Khalid, Lahore v. C.I.R., ZONE-IV, R.T.O., LAHORE 2013 PTD 951
Section 21 (2) and Section 37 of the 37 Sales Tax Act 1990 require the enrolled person to suspend registration, blacklisting and registration to show the reason why his registration cannot be canceled…
- DECENT TEXTILES, FAISALABAD v. COMMISSIONER (APPEALS) INLAND REVENUE (R.T.O.), FAISALABAD 2013 PTD 954
Sections 11, 10, 8, 7, 4, 2 (14), 2 (37), 23, 25, 26, 33, 34, 36 and 72 imposed or summarized on taxation and tax collection A large refund of sales tax was received by the person registered against t…
- NASEEM PLASTIC HOUSE, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2013 PTD 965
Section 21 and 46 Deregistration Blacklisting and Suspension Scope Registration of Registration was suspended from the date of its registration till the next order so pray for the issuance of a restra…
- C.I.R. (LEGAL DIVISION) R.T.O., FAISALABAD v. IHSAN YOUSAF TEXTILES (PVT.) LTD., FAISALABAD 2013 PTD 966
Section 21 ()), AA, 33, Deregistration, & 36 and and and De-registration, Blacklisting and Registration Suspension Post Refund Audit Registered person received an unacceptable return against receipt o…
- CENTRAL POWER GENERATION COMPANY LIMITED GUUDU, DISTRICT KASHMORE v. COMMISSIONER INLAND REVENUE ZONE-I, RTO, LAHORE 2013 PTD 1001
Sections 7, 13, (33 (% of)) and tax tax Taxes are not levied or minimized or incorrectly returned, limited income from the production and sale of electricity registered person Input tax credits claime…
- C.I.R. (LEGAL) ZONE-I, R.T.O., PESHAWAR v. GADOON TEXTILE MILLS 2013 PTD 1056
Third Schedule, R1 (3A), Sections 22, 23, 24, 25 and 62 of the Income Tax Ordinance (XLIX of 2001), Circular No. 23 1988 dated 8 11 1988 of the CBR No. 8 of the 1988 Compensation Allowance Tax Holiday…
- HABIBULLAH COASTAL POWER (PVT.) LIMITED, QUETTA v. COMMISSIONER OF INCOME TAX, QUETTA 2013 PTD 1070
Section 52 The jurisdiction of the taxing officer or the assessing officer of the taxpayer where jurisdiction of the receiver or payer is assessed, where the original assessment was made on 15 9 1998,…
- BANK AL-HABIB LIMITED, MULTAN v. COMMISSIONER INLAND REVENUE, R.T.O., MULTAN 2013 PTD 1083
Third Schedule, Rr 5 (1) and 5 (2) (b) The initial depreciation claim was forbidden by Assesee on the construction of the building, a bank, claiming that there were two requirements. Must be set withi…
- I.T.As. Nos.1393/LB and 1409/LB of 2010, decided on 30th March, 2012 2013 PTD 1159
Sections 21 (c), 120, 122 (4) [as amended by the Finance Act, 2009], 122 (5A), 127 and 131 amended the assessment of taxpayer disclosing net income 2, 652,643, which was assessed in accordance with th…
- C.I.T. (LEGAL DIVISION), LTU, ISLAMABAD v. ZHONGXING TELECOM PAKISTAN (PVT.) LIMITED, ISLAMABAD 2013 PTD 1165
Sections 122 (5A), 148 (7) and 153 (5) (iii) amendment of the assessment will be finalized on import tariff agreements against the adjustment of tax deductions and contract receipts at the import stag…
- 2013 PTD 1169 2013 PTD 1169
Sections 120 and 122 (4) (2) [as amended by the Finance Act, 2009], 122 (5A) and 131 Amendments, threshold assessment, in the present case, on the date of submission of return on 299. Frame placed. 20…
- PAKISTAN REVENUE AUTOMATION (PVT.) LTD., ISLAMABAD v. C.I.R., L.T.U., ISLAMABAD 2013 PTD 1173
Section 20 ??????? Income earned from the business Head tax deductible in computing income received in the form of salary and wages stated that it has kept a regular record of salaries and wages. Paym…
- 2013 PTD 1178 2013 PTD 1178
Section 32 and 156 (1) (14) of summary declaration of false declaration by the exporters not issuing the showcase notice, the appellant / exporter invalidated the weight of the goods exported under se…
- C.I.R. (LEGAL), R.T.O., RAWALPINDI v. MOINSONS (PVT.) LTD., RAWALPINDI 2013 PTD 1181
Section 153 (1) (c), 153 (6), 115 (4), 234A, 235 and 236 Payment of goods, services and contracts The final exclusion of applicable tax liabilities is deducted under Sections 235 and 236. Refusal to g…
- ABDUL RASHEED, Prop. Modern Steel House, Layya v. C.I.R., R.T.O., MULTAN 2013 PTD 1186
Sections 111 (1) (b), 121, 122 and 120, based on unclear income or asset defect information, were passed on the previous order that three motor vehicles are registered in the name of the taxpayers. In…
- MALIK ENTERPRISES, RAWALPINDI v. COMMISSIONER INLAND REVENUE (APPEALS-III), ISLAMABAD 2013 PTD 1189
Section 8A jointly and several liability of persons registered in the supply chain where the non-taxpayer taxpayer claimed that he was unaware that the supplier was not paying the tax due and even The…
- OVERSEAS PAKISTANIS FOUNDATION, ISLAMABAD v. C.I.R., L.T.U., ISLAMABAD 2013 PTD 1219
Section 20 and 21 (n) Overseas Pakistanis Foundation deducts income tax on investment in Pakistan Investment Bonds in premiums, shaping of premiums, reduction of interest on interest on such bonds to …
- 2013 PTD 1239 2013 PTD 1239
Section 122 Constitution of the Income Tax Ordinance (1979), revision of an order passed by the Deputy Commissioner, Section 66 (1), in view of an order of the Deputy Commissioner under section 66A (2…
- OIL AND GAS DEVELOPMENT COMPANY LIMITED, ISLAMABAD v. COMMISSIONER INLAND REVENUE, (ZONE-I), ISLAMABAD 2013 PTD 1246
Sections 11 (4) and 74 liquid petroleum gas, such notice to the gas supply company for the sale of payment of sales tax to the gas supply company after 12 years from the relevant tax period Five years…
- HOTEL ONE (PVT.) LTD. v. DEPUTY COMMISSIONER INLAND REVENUE (ZONE-I), ISLAMABAD 2013 PTD 1256
Section 8 (1) Claims for Income Tax Tax Adjustment were denied by the Assisi for the relevant period of Input Tax Adjustment for non-submission of the sales tax of the Supplier's Output Tax. It was sa…
- Malik FURRUKH v. COMMISSIONER INLAND REVENUE (LEGAL), RAWALPINDI 2013 PTD 1265
Sections 13 (1) (a), 56, 62 and 114 Reopening the Assessment Income from various properties which is not clear in the tax declaration without the approval of the Additional Commissioner by the Assessi…
- MOTORCYCLE ZONE SHOP, SARGODHA v. COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD 2013 PTD 1283
Sections 23 and 73 Income Tax Adjustment Revenue is rejected if the unregistered person (motorcycle distributor) does not reflect the supplier's output tax payment for the relevant period. The Incomer…
- 2013 PTD 1288 2013 PTD 1288
Sections 161 and 205 Income Tax Rules, 2002, R44 (4) Failure to pay tax, Deposit or deduction The taxpayer failed to deduct tax on payments made under various heads, and was filed by the Government Tr…
- PAKISTAN TELEVISION CORPORATION LIMITED, ISLAMABAD v. COMMISSIONER INLAND REVENUE (APPEALS-II), ISLAMABAD 2013 PTD 1290
Section 11 and 23 Input tax credit is claimed by the registered person for the relevant period. Such input tax was not supplied by the supplier's sale. The registered person's pledge was that the sale…
- 2013 PTD 1297 2013 PTD 1297
Sections 133 (5) and 136 (6) amend the assessment in relation to the High Court scope regulation (repealed) with respect to section 136 (6) of the Income Tax Ordinance 1979 and section 133 (5) of the …
- UNIQUE ENTERPRISES, RAWALPINDI v. COMMISSIONER INLAND REVENUE, ISLAMABAD 2013 PTD 1300
Section 2 () 46) and the obligation to pay Celsius tax on this portion of the stock held for the exploration of lubricating stock in the form of drums shall be applicable to both the activity and the …
- TOYOTA RAWAL MOTORS, RAWALPINDI v. C.I.R., L.T.U., ISLAMABAD 2013 PTD 1309
Failure to reduce the withholding tax on section 25 taxable supplies Demands against registered person…
- 2013 PTD 1313 2013 PTD 1313
Sections 150 and 161 Liability for Tax Reduction and Failure to Pay Taxes Skasey was charged additional tax on defaulting on tax deduction and failure to pay that taxpayer be assessed as default on th…
- C.I.R., ZONE-II, R.T.O., MULTAN v. Khawaja BASHIR AHMAD & CO., MULTAN 2013 PTD 1319
Section 4 Income Tax Ordinance (XLEX of 2001), Sections 120 (1) (B) and 122 (5) Approval of separate Speaking Order under Section 4 of the Workers vy Welfare Fund Ordinance, to the point of imposing t…
- 2013 PTD 1322 2013 PTD 1322
Section 34 A Federal Excise Act (VII of 2005), Section 16 (4) Section RO 648 (I) / 2011, Dated 25-6 2011 Exemption from penalties and additional tax default surcharge and penalty orders for late colle…
- NIAZI BROTHERS, BHAKKAR v. COMMISSIONER INLAND REVENUE, R.T.O., SARGODHA 2013 PTD 1327
Claimants against receipts issued by the claimants through section 23 input tax adjustment where such demand was of a mysterious nature, then have to be interfaced with the affected party before enlar…
- PRIME COMMERCIAL BANK LIMITED, LAHORE v. COMMISSIONER INLAND REVENUE, L.T.U., LAHORE 2013 PTD 1335
Sections 13 (7), 21 (k), 67 and 150 Allowable Expenses / Deduction Scope Assessment, Accumulation costs of bank aids made on new branches of the bank where the buildings were not owned, were in nature…
- C.I.R., ZONE-IV, L.T.U., KARACHI v. PAKISTAN STATE OIL LIMITED, KARACHI 2013 PTD 1371
Representative of the relevant department of the Appeal Tribunal's limitation of appeal on section 131 (5), Provo Sales Tax Act (VII of 1990), Section 46 (2), is of the view that the Tribunal has a pe…
- PIONEER STEEL INDUSTRIES (PVT.) LTD., MULTAN v. COLLECTOR OF CUSTOMS, MULTAN 2013 PTD 1375
Sections 18, 19, 32 and 156 (1) of raw materials imported under the privilege notification by false advertisement of its value, confessed to such offense by Deputy Director Intelligence and Investigat…
- 2013 PTD 1385 2013 PTD 1385
Amendments to the assessment order approved under Section 122 Income Tax Ordinance, 1979, were completed under section 60 of the Income Tax Ordinance 1979, the original reviews of the review of the ye…
- 2013 PTD 1396 2013 PTD 1396
Sections 60A and 122 (5A) Taxation on the Payment of Evaluation Modification Workers \ Non-availability of expenditure under the Welfare Fund / Customs Duty under Finance Workers' Welfare Fund Ordinan…
- SUPER IDEAL SWEETS AND BAKERS, FAISALABAD v. C.I.R. (APPEALS), FAISALABAD 2013 PTD 1402
Sections 3, 7, 11, 13, 33, 34, 40 B&46 Sales Tax Rules, 2006, RR 4, 6 and 11 Sales Tax Special Procedure Rules, 2007, AR 3 and 5 with respect to taxable supply tax liabilities The Determination Depart…
- SHAHZAD ENTERPRISES, RAWALPINDI v. C.I.R., R.T.O., RAWALPINDI 2013 PTD 1413
Section 113 and Schedule II, Part III, CL (8) Characteristics of Consumer Items…
- 2013 PTD 1418 2013 PTD 1418
Sections 114 and 182 (1) shall not be liable for the failure of the taxpayer to file an income tax return within the penalty period, subject to the applicable tax year in relation to the applicable ta…
- 2013 PTD 1429 2013 PTD 1429
Amendments to Sections 122 (5) and 233 amendments exemption exemption The tax deduction was paid for the purchase of its units and the taxing officer said that as a commission, and that the income was…
- BROTHERS ENTERPRISES, KARACHI v. ADDITIONAL COMMISSIONER, RANGE-B, ZONE-II, RTO-II, KARACHI 2013 PTD 1557
Sections 111 (1) (d) and 122 (5A) of FBR Circular No. 7 of 1 7 In 2011, an additional taxpayer asserted that the taxpayer asserted that section 111 (1) of the Income Tax Ordinance 2001 ( d) The provis…
- TRG PAKISTAN LIMITED, KARACHI v. C.I.R., R.T.O., KARACHI 2013 PTD 1600
Second Schedule, Part I, CL (101), Sections 122 (5A), 122 (9) and 2 (72) Second Schedule of Income Tax Ordinance (1979): Part I, CL (102G) Securities and Exchange Commission of Pakistan Act (XLII of 1…
- 2013 PTD 1656 2013 PTD 1656
Section 156, 66A and 13 (1) (a) error correction Scope Revenue claimed that the addition was dismissed on the basis that it was made without the approval of the inspecting additional commissioner. And…
- C.I.R., R.T.O., ISLAMABAD v. INTERACTIVE COMMUNICATION (PVT.) LTD., ISLAMABAD 2013 PTD 1684
Section 122 (2), 120B and 177 Amendment Limits Amendment Year 2006 Revenue claimed that the first appellate authority was not justified in canceling the amended assessment order, especially when secti…
- USMAN JAVED ENTERPRISES, FAISALABAD v. CIR (LEGAL DIVISION), FTO, FAISALABAD 2013 PTD 1705
Sections 21 (2) and 2 (14) of Sales Tax General Order No. 35/2012 dated 30 6, 2012 The suspension of registration, blacklisting and registration was suspended on the ground that the registered person …
- CIR, RTO, ISLAMABAD v. DAZZLE GLASS (PVT.) LTD., ISLAMABAD 2013 PTD 1723
Sections 2 (16), 3, 6, 22, 26, 33, 34 and 36 (1) of the Federal Excise Act, 2005, Sections 3A, 4, 8 and 19 Section RA No. 655 (I) / 2007 dated 29 6 Comparison of sales tax brochures with sales tax for…
- DEFENCE HOUSING AUTHORITY, ISLAMABAD v. CIR, LTU, ISLAMABAD 2013 PTD 1749
Sections 122 (9), 122 (5), 122 (4), 120 (3), 111 (1) (A) (E), 18 (1) (D), 21 (C), 32, 35, 39 , 174 (2) and 177 Amendments to the Assessment Revised revisions, ignoring the revised returns filed on 25 …
- RICE EXPORTERS ASSOCIATION OF PAKISTAN (REAP), LAHORE v. COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE 2013 PTD 1764
Section 124 (2) prescribes an order limiting the order that the taxpayer shall, after the appellate tribunal's decision, finalize the matter within the period set out in section 124 (2) and section 12…
- SECCO PAK (PVT.) LTD., LAHORE v. CIR (APPEAL-II), RTO, LAHORE 2013 PTD 1773
Section 10, 4 (a) and Fifth Schedule, Section No. 4 Sales Tax Rules, 2006, Chapter VII (40 to 50) Section RO 549 (I) / 2008 Dated 11 6 2008, Sections No 3 and 7 Input Taxes The taxpayers provided zero…
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