Inland — Judgments of 2014
71 reported judgments of the Inland from 2014.
- PAKISTAN BEVERAGE LTD., KARACHI v. DCIR-09 AUDIT DIVISION-II, LTU 2014 PTD 347
Section 3, 2 (12A), 8, 14 and 19 (1) of the Federal Excise Rules, 2005, R 43A of the Federal Excise General Order No. 5, 2006 5 of the duties set forth in the 2006 First Schedule, to apply to the fran…
- RUPALI POLYESTER LTD. v. COMMISSIONER INLAND REVENUE, LTU, LAHORE 2014 PTD 353
Section 30 (3) Section R555 (I) / 1996 Directive 1 7 1996 Appointment of Officers Regarding Special Jurisdiction Decisions, Finance Amendment Ordinance, 2009, Finance Amendment Ordinance, 2010, Financ…
- GRAVITY MILLS LTD., LAHORE v. THE CIR, RTO., MULTAN 2014 PTD 375
Sections 11 (2), 33 (19), 34 and 36 (1) Special Procedures for the Ginger Industries Rules, 1996, R6 (5) were not assessed nor levied on tax collection and tax collection. This order was claimed by ta…
- C.I.R., ZONE-III, LTU v. BROTHER SUGAR MILLS LTD., LAHORE 2014 PTD 386
Section 11, 66 and 45B tax assessments The claim for refund of further taxpayers' money was rejected on the basis that the taxpayer had passed in the event, so the taxpayer could prove that It was uns…
- 2014 PTD 397 2014 PTD 397
Waiver of sections 5, 20 (1) and 3 of the Oil and Gas Regulatory Authority Ordinance (XVII of 2002), section 8 (5) reduction of gas development surcharge and other rules under section 8 (5) of the Oil…
- SULMAN PACKAGES (PVT.) LTD., FAISALABAD v. CIR, ZONE-1, RTO, FAISALABAD 2014 PTD 425
Section 8 (1) (CA) and 72A section RO 555 (I) / 96 dated 1 7 1996 section RO 594 (I) / 2012 dated 1 6 2012 Tax credit is not allowed so that suppliers' records I could detect some discrepancies. Not o…
- FAZAL PAPER MILLS (PVT.) LTD., OKARA v. CIR, RTO, LAHORE 2014 PTD 448
Assessment of taxation of section 11 (5), taxation for the first time and 36 (3), the person claiming that under section 11 (5) of the Sales Tax Act 1990, within 120 days of the issuance of the assess…
- PAK PANTHER SPINNING MILLS LTD. v. The CIR, ZONE-III, LTU, LAHORE 2014 PTD 472
Sections 113 (2) (b) Proviso, 120 (3), 221 and 205 FBR Circular No. 3 dated 2009 7 17 2009 The least taxpayers on the income of some persons claimed that it was because of depreciation. Had declared g…
- 2014 PTD 484 2014 PTD 484
Section 153 (6) (iii), Third Proviso, 113, 221 and Second Schedule: Part IV, Circular No. 6 Period of CL 79 FBR 18 8 2009 2009 FBR Circular No. 3 Period 17 7 2009 FBR Letter C No 1 (25) WHT / 2009 Dat…
- ASHRAF ENGINEERING CORPORATION v. COMMISSIONER OF INLAND REVENUE, RTO, LAHORE 2014 PTD 529
Sections 177 (4) and 122 (1) / (5) FBR Letter C No. 4 (7S) ITP / 2009 Dates 9 1 2010 Audit Tax Year 2008 Taxpayers said the Federal Board of Select this case Sheer was illegal and illegal. The Departm…
- AMTEX (PVT.) LTD. v. CIR (LEGAL DIVISION), R.T.O., FAISALABAD 2014 PTD 544
Section & tax tax assessment of tax liabilities input tax payers is a guide to tax collectors' objections and tax collectors raised by STARR regarding verification of tax deductions and where law The …
- COMMISSIONER INLAND REVENUE, FAISALABAD v. CHENAB BOARD, FAISALABAD 2014 PTD 558
Section 36 (1), 10, 11, 22, 23, 26 and 73 sales tax rules, 2006 did not apply to the collection of tax, the smallest taxpayer claimed that the record-based search agency Source tax liability was creat…
- COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI v. GONDAL CNG STATION, SATELLITE TOWN, RAWALPINDI 2014 PTD 589
Section 221, 177 (4) and 155 (5) error correction Revenue claimed that the High Court directed to issue fresh notices regarding selection of case for audit under section 177 (4) of Income Tax Ordinanc…
- RAZA APPARELS, FAISALABAD v. CIR, RTO, FAISALABAD 2014 PTD 600
Sections 10 (4), 11 (2), 7, 8, 26 and 73 Sales Tax Return Rules, 2002 Income tax refund taxpayer's claim that his disclosure is the main reason for the summary charge Was not presented in the notice. …
- ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. v. COMMISSIONER OF INLAND REVENUE, RTO, ISLAMABAD 2014 PTD 604
Sections 46, 2 (18), 30 and 57 Income Tax Ordinance (XLEX of 2001), Section 2 (2) and 130 Appellate Tribunal Inland Revenue Rules, 2010, RR 9 and 13 Civil Procedure Code (V of 1908) ), O VI, R 15 and …
- INDEPENDENT NEWSPAPER CORPORATION (PVT.) LTD. v. DEPUTY COMMISSIONER (IR) UNIT-4, E&C, ZONE-II, LTU, KARACHI 2014 PTD 654
Schedule 3, 13, and Sixth Schedule, CL21 Unsolicited / Returned / Older Papers Demand for Sales Tax on such Supplies as Disposable Paper Supply Taxable In addition to legitimate newspapers, books, jou…
- 2014 PTD 689 2014 PTD 689
Second Schedule: Part IV, CL (57), Sections 113, 120, 122 (5A) and 122 (9) of the Constitution of Pakistan, Article 25 CBR Circular No. 1, History of 2005 Exemption from Home Payments At least in tax …
- C.I.R., R.T.O. FAISALABAD v. IHSAN YOUSAF TEXTILE (PVT.) LTD., FAISALABAD 2014 PTD 703
Sections 11, 2 (14), 2 (37), 4, 7, 8, 8A, 10, 22, 26, 33, 34, 36 (1) and 73 were not levied on tax collection and tax collection. The erroneous department found that the taxpayer had illegally claimed…
- Dr. WAJID RAZA JAFRI, LAHORE v. C.I.R. ZONE-IX, R.T.O., LAHORE 2014 PTD 707
Sections 121 (1) (d), 177 and 120 of the best judgment assessment tax year 2008 Taxpayers claimed that when a valid return was filed, the probation officer had to pass an order under section 121 (1) (…
- BISMILLAH PACKAGES, LAHORE v. COMMISSIONER OF INLAND REVENUE, R.T.O.-1, LAHORE 2014 PTD 770
Sections 8 (1) (CA), 2 (37), 3 (1), 6 (2), 7 (1), 7 (2), 8 (1) (D), 8A, 22 (1) , 23 (1) and 26 (1) tax credit not allowed Joint responsibility First Appellate Authority found that suppliers to taxpaye…
- State 2014 PTD 842
Sections 18, 22 and 131, Second Schedule, Part I, CL (132), Part IV, Total (11A) (v) Income made by the Appellate Tribunal from the Department of Exemption from the Department of Business Disposal. Ch…
- ZEAL PAK CEMENT FACTORY LTD. HYDERABAD v. COLLECTOR OF CUSTOMS, SALES TAX, HYDERABAD 2014 PTD 920
R 56 Cement Damaged Stock Laboratory Report In relation to Samples A and C, based on the incorrect laboratory report accuracy test report, Exhibit B had the same chemical components as Exhibit B which…
- C.I.R. (LD), L.T.U., Karachi v. PAKISTAN REFINERY LIMITED 2014 PTD 935
Sections 67 and 122 (5A) Income Tax Ordinance (XXXI of 1979), Schedule I: Part IV Income Tax Rules, 2002, Rr 13 and 231 Income Tax Rules, 1982, R 216 Sec R 392 (I) / 2009 dated 19 5 2009 Section RO 58…
- MAGNA PROCESSING INDUSTRY (PVT.) LTD., FAISALABAD v. COMMISSIONER INLAND REVENUE (ZONE-I), (R.T.O.), FAISALABAD 2014 PTD 992
Section 4 Section R1125 (I) / 2001 dated 31 12 2011 FBR Letter C No. 4 (6) Sales Tax Act, 1990 L&P / 2001 50774 Zero 7 Sales 2012 Tax on Zero Rating Sales Taxes / Crest Creating source dues. Applying …
- C.I.R. ZONE-I, R.T.O., SIALKOT v. ALBA ENGINEERING COMPANY, DASKA 2014 PTD 997
Additional First Appellate Authority, compensated for the delayed return on the income received from Sections 39 (c), 115 (4) and 122 (1) other sources, held that the department was entitled to capita…
- HOSPITALITY ENTERPRISES (SALT N PAPER) LAHORE v. ADDITIONAL COLLECTOR-III, CUSTOMS AND SALES TAX, LTU, LAHORE 2014 PTD 1004
Section 46 Appellate Tribunal Inland Revenue Rules, 2010, Rule 9 and 13 of the Civil Procedure Code (v. 1908), O. VI, R 15 Appeal Tribunal for the Appellate Tribunal to Return Miscellaneous Appeal and…
- COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS UNIT, LAHORE v. SARENA INDUSTRIES AND EMBROIDERY MILLS (PVT.) LTD. 2014 PTD 1007
Section 122 (5A), 113 and 128 (5) of the Asset Amendment and the taxpayer claim to have collected the minimum tax on the business from all sources under section 113 of the Income Tax Ordinance 2001 Th…
- COSLAB (PVT.) LTD., BOSAN ROAD, MULTAN v. C.I.R., ZONE-II, R.T.O. MULTAN 2014 PTD 1016
R15 Income Tax Ordinance (XLIX of 2001), Sections 161, 205 and 153 defective appeals etc. The examining authority had dismissed the appeal under section 161/205 of the Income Tax Ordinance 2001, befor…
- 2014 PTD 1018 2014 PTD 1018
Sections 122 (5A), 120 (1), 210 and 2 (13) amended the original appraisal of power with the jurisdiction of the appraisal amendment authority to interest the taxpayers on the basis of error and prejud…
- MAGNA TEXTILE INDUSTRIES (PVT.) LTD., FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2014 PTD 1022
Sections 11 (2), 8 (1) (A), 21 (3), 36 (1) and 73 Section RA 555 (I) / 98 Dated 1 7 1996 Section RA 1381 (A) 98 History 28 11 1998 Estimated Tax Tax Period 2006 2007 Income Tax Return Blacklist / Inpu…
- KASB CAPITAL LIMITED, KARACHI v. C.I.R., AUDIT DIVISION-I, R.T.O., KARACHI 2014 PTD 1024
Sections 67, 114 (4), 120, 122 (5A), 210, 210 (1A), and 211 Income Tax Ordinance (XXIII of 1979), Sections 59 (1), 62, 63, 65 and 66A Income Tax Rules, 2002, R 13 Deductible Proportional Base Reasonin…
- Mst. FARKHANDA FAROOQI v. C.I.R., R.T.O., LAHORE 2014 PTD 1032
Sections 221 and 121 (1) Scope of correction of errors Best judgment assessment Taxpayers claimed that a prior order under section 121 (1) of the Income Tax Ordinance 2001 can only be approved where t…
- 2014 PTD 1034 2014 PTD 1034
Section 33 (3) Short Production Effect Audit Report of the Cement Factory Contraception was reported in 13 quarters and selected five constituencies for which the Clinker Senior Intelligence Officer (…
- ITTEFAQ CLOTH CENTRE, GUJRANWALA v. C.I.R., R.T.O., GUJRANWALA 2014 PTD 1063
Appeal Tribunal Appeal to Appeal Section 46 Income Tax Ordinance (XLIX of 2001), Section 131 (5) The taxpayer asserts that the department is pressing hard for recovery and that he has been able to rec…
- PARAZELSUS PAKISTAN (PVT.) LTD., KARACHI v. DCIR AUDIT, UNIT-III AND IV, ZONE-II, KARACHI 2014 PTD 1064
Section 113 (1), Section RO No. 69 (I) / 2010 Dated 3 2 2010 The taxpayers are exempt from the tax on the income of some persons, provided that the provisions of section 113 of the Income Tax Ordinanc…
- 2014 PTD 1078 2014 PTD 1078
Sections 3A, 10 (A), 12 (5), 14 (2), 2 (45), 2 (46) (G) and 42 Sales Tax Act (VII of 1990), Section 72 Section R566 (I) / 2006 Dated 5 6 2006 Section RO 655 (I) / 2007 Dated 29 6 2007 Section R 4 (I) …
- MUHAMMAD ARSHAD v. C.I.R., R.T.O., MULTAN 2014 PTD 1085
Sections 121, 122c, 120 and 114 (4) for the submission of income tax declaration were issued notice of the best assessment of the decision under section 114 (4), saying that the notice was not complie…
- 2014 PTD 1101 2014 PTD 1101
Section 34 (5), Second Schedule; Part IV, CL (AA) Circular No. d of the State Bank of Pakistan, dated 29, 2002, 2002, 10, 10 Acc 2002 Accrued basis accounting tax year 2004 financial charges and froze…
- ZAHID MEHMOOD v. COMMISSIONER INLAND REVENUE, R.T.O., SIALKOT 2014 PTD 1137
Sections 13 (1) (AA) and 5 Investment Investment, etc., are considered to be the Income Tax Authority, the repeal of the Income Tax Ordinance, 1979 and the Income Authority for ratification of the Con…
- DOLLAR EAST EXCHANGE CO. (PVT.) LTD., GUJRANWALA v. C.I.R, R.T.O, GUJRANWALA 2014 PTD 1173
Section 122 (5A), 120 (1), 24, 39, 56 and 57 amendments to the State Bank's circular FE 9, 2002, CL4 reviews that interest income on the restoration of 25% paid-up capital Assessment of Rate Income Wi…
- SARWAR & CO. (PVT.) LTD., LAHORE v. COMMISSIONER INLAND REVENUE, R.T.O, ZONE-I, LAHORE 2014 PTD 1187
Sections 122 (5A), 113, 153 (1) (C), 169 and Second Schedule, Part 1, CL 126F FBR Letter C No. 4 (1) ITP / 2010 113914 Dated 19 8 2010 FB R Letter C No. 4 (4) ITP / 2012 Dated 19 8 2010 FBR Letter C N…
- 2014 PTD 1207 2014 PTD 1207
Sections 221, 111, and 29 Income Tax Appellate Tribunal Rules, R 13 Error Correction The concern of voluntary contributions by a foreign sister is also on the basis that (a) the taxpayers acted in ass…
- SARENA INDUSTRIES AND EMBROIDERY MILLS (PVT.) LIMITED, LAHORE v. COMMISSIONER INLAND REVENUE, ZONE-III, LAHORE 2014 PTD 1224
In section 129 and 21 of the appeal, the Department allowed the remand of the decision order remanded, saying that the First Appellate Authority was not allowed to remand the matter because of the pay…
- ELAHI TRADERS, FAISALABAD v. COMMISSIONER INLAND REVENUE, R.T.O, FAISALABAD 2014 PTD 1233
Sections 73, 7, 11 (4), 36 (3) and 47A Sales Tax Rule / Directive No. 53/2002, Letter C No. 3 (36) issued by the Revenue Division STP / 99 (Pt 1) ), Dated 13 7 2002 under section 47A Sales Tax Act 199…
- BAJWA & CO. (PVT.) LTD., GUJRANWALA v. COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA 2014 PTD 1241
The Section 122 amendment denies with the observation that \ postponement is not valid \ justification was against such decision or pursuer \ ie audi ultram partium \ ie no one should be heard. Only a…
- FAWAD TEXTILE MILLS LIMITED, LAHORE v. COMMISSIONER INLAND REVENUE, R.T.O., LAHORE 2014 PTD 1268
Failure to pay taxpayers by default to the taxpayers received by Section 161 and 128 (5) taxpayers, by default the company was considered a taxpayer because the company failed to deduct the required t…
- SUN TUBE (PVT.) LTD., LAHORE v. C.I.R., R.T.O., LAHORE 2014 PTD 1293
Section Customs Customs Act (IV of 1969), Section 32 is not imposed on tax recovery nor is it imposed or improperly returned in relation to non-specification of the provisions of Section 36 of the sho…
- PACKAGES LTD. KARACHI v. C.I.R., ZONE-III, L.T.U, KARACHI 2014 PTD 1303
Sections 122 (5A), 122 (4), 114 (6), 114 (6A), 124 (2) and 120 (1) were considered to be an assessment of the assessment order and the modification required under it. Profit is considered profitable. …
- SUPERNET LIMITED KARACHI v. C.I.R., ZONE-II, L.T.U., ISLAMABAD 2014 PTD 1323
Sections 127 and 152 Using the Satellite's technical facilities Avoiding double taxation by non-resident payments The taxpayer's payment is considered royalty rather than industrial / commercial profi…
- XTREME THRILL F-I TRAXX ADJACENT, MINI GOLF NATIONAL BANK PARK, GULBERG, LAHORE v. C.I.R., R.T.O., LAHORE 2014 PTD 1343
Miscellaneous application from section 131 (5) Appellate Tribunal was filed for further stay against the receipt of application tax for recovery of appeal tax that was granted for a period of 30 days …
- MILD STEEL TRADERS, LAHORE v. C.I.R., R.T.O.-II, Lahore 2014 PTD 1357
Sections 127 and 177 Appeal to the Commissioner was a word or used order merger approved in section 127 of the Income Tax Ordinance 2001 and the word cannot be disputed or would result in ridiculous m…
- MEHDI KHAN v. C.I.R., R.T.O, GUJRANWALA 2014 PTD 1369
Sections 4 and 13 Income Tax Ordinance (XLIX of 2001), Sections 162, 205, 148 and Second Schedule, Part II, CL 9 and 13 (G) Customs Act (IV of 1969), Section 25 Section RO 549 (I) (2008 (Sales Tax)) d…
- FAROOQ ALTAF v. C.I.R., R.T.O., SIALKOT 2014 PTD 1383
Sections 111 (1) (b), 111 (2), 122 and 176 shall be made in the immediate preceding year of the financial year in which the income or asset additions specified are discovered in the tax years 2007/200…
- 2014 PTD 1400 2014 PTD 1400
Sections 161 (1) (a), 205, 149, 151, 155 and 153 (1) (b) SRO 586 (I) / 91 dated 30 6 1991 The first appellate authority to deduct or deduct tax is partly The taxpayer upheld the taxpayer's liability f…
- C.I.R., ZONE-I, LTU, KARACHI v. KARACHI PORT TRUST, KARACHI 2014 PTD 1428
Section 2 (12a) Federal Excise Rules, 2005, R 43A Franchise Royalty Tax Tax Tax Tax Tax Taxpayer has claimed that no deal was made to treat and deal with royalty as franchise fee. She was not responsi…
- DILPASAND TEXTILE MILLS, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2014 PTD 1467
Sales of income tax returns announced in Sections 122 (5A), 111 (1) (B) and 120 valuation pressures were lower than those declared in sales tax returns, due to suppressing sales, the valuation was fou…
- C.I.R., ZONE-VI, R.T.O., LAHORE v. SANAWAR HUSSAIN 2014 PTD 1476
The decision in sections 129, 122 (1) (5) and 111 (1) (b) will be remanded by the appellate authority before the appellate authority for the reviewing officer's case. Taxpayers are being heard and the…
- NAMCO ASSOCIATES (PVT.) LTD., LAHORE v. C.I.R. ZONE-VII, R.T.O-II, LAHORE 2014 PTD 1492
Sections 161 and 205 Failure to receive tax or pay deducted profit and loss expenses Due to non-deduction of tax, the taxpayer claims to be paid exclusively on payments made under head stationery / of…
- LION STEEL INDUSTRIES (PVT.) LTD. LAHORE v. C.I.R., R.T.O., LAHORE 2014 PTD 1509
Article 21 mistake mistake mistake Appellate Tribunal returned its order twice for the purpose of recalling the order for the same purpose that the applicant had to sleep after hearing the petition ev…
- 2014 PTD 1542 2014 PTD 1542
Failure to pay Taxes Sections 161, 205 and 153, ignoring all the details and records presented by the taxpayer under section 161 of the Income Tax Ordinance 2001 or the taxpayer, Was taxed from withou…
- FAISALABAD ELECTRIC COMPANY v. C.I.R, ZONE-I, R.T.O., FAISALABAD 2014 PTD 1629
Section 7 (1) and 26 (5) Sales Tax Special Procedure Rules, 2007 Assessment of tax liability Income tax approval of input tax was declared invalid on the basis that the provider (WAPDA) registered The…
- EPLA LABORATORIES (PVT.) LTD. v. COMMISSIONER INLAND REVENUE, KARACHI 2014 PTD 1692
Sections 29, 21 (1), 122 (5A) and 120 (1) increase the bad loans because no legal action was taken against the debtors. Taxpayers are of the view that the First Appellate Authority has refused. It is …
- HUDA SUGAR MILLS LIMITED, FAISALABAD v. C.I.R., R.T.O., FAISALABAD 2014 PTD 1698
Sections 14 (1), 8 and 19 (1) of the Sales Tax Act (VII of 1990), Sections 3, 6, 7, 11 (6), 22, 23 and 26 STGO No. 03/2004 dated 12 4 2004, para ( i)), CL21 (a) for recovery of unpaid duty or return o…
- SAFMARINE CONTAINER LINE NV BELGIUME, KARACHI v. C.I.R. ZONE-IV, R.T.O.-III, KARACHI 2014 PTD 1702
Sections 7, 124 and 143 (2) Section RO No 231 (I) / 59 Dated 4 6 1959 Agreement to Avoid Double Taxation Between Pakistan and Belgium, Article 8 The Vienna Convention of Treaties Taxes Taxes Taxes Tax…
- C.I.R., R.T.O., BAHAWALPUR v. ABRAR HUSSAIN 2014 PTD 1714
Section 182 Crime and penalties No tax payable Any loss of income can be obtained at 0% 1% or Rs. 5000 of tax imposed on the minimum penalty of Rs. 5000 under Income Tax Ordinance 2001, s 182 (1). Is.…
- 2014 PTD 1717 2014 PTD 1717
Sections 26, 33 and 34 of the Sales Tax Special Procedure Rules, 2007 Taxpayer Retailer or General Sales Tax Registered Individual as a Retailer under the Return Penalty Sales Tax Special Rules for no…
- 2014 PTD 1926 2014 PTD 1926
Sections 22, 118 and 239 (10) FBR Circular No. 20 dated 1992 1992 Correction of error 1 7 1992 Dismissal of 20% local sale of Export Local Cell Exporters was denied as the appellate tribunal observed …
- Mst. UZMA NASIM, LAHORE v. C.I.R., ZONE-X, R.T.O.-II, LAHORE 2014 PTD 2009
Sections 111 (1) (b), 122 (5) and 182 Claims of the father of the deceased income taxpayer's taxpayer The investment made by the taxpayer was made by the late father who inherited it. He was asked to …
- ABDULLAH PLASTIC, FAISALABAD v. C.I.R. ZON-II, R.T.O. 2014 PTD 2066
Sections 21 (2) and 2 (14) Sales Tax Rules, 2006, R12 Sales Tax General Order No. 2004 Date No 6 2004, CL \ N \ Sales Tax General Order No. 35 35 Dated 22 2 2012 D Registration, The taxpayer regarding…
- 2014 PTD 2085 2014 PTD 2085
Sections 20, 21 (c), 21 (g), 21 (n), 122 (5a) and Seventh Schedule: Deductions in the calculation of income received under R9 head The lawsuit on legal and professional charges has been received from …
- MOON PACKAGES, FAISALABAD v. C.I.R. ZONE-II, R.T.O., FAISALABAD 2014 PTD 2144
Sections 21 (2) and 2 (37) of Sales Tax Rules, 2006, R12 (5) of Sales Tax General Order No. 2004 dated 12 6 2004, CL \ N \ Sales Tax General Order No. 35 d 2012 dated 22 2 In the 2012 Directive of Int…
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