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I.T.A. NO.1535/KB OF 2005, DECIDED ON 26TH JANUARY, 2007. versus I.T.A. NO.1535/KB OF 2005, DECIDED ON 26TH JANUARY, 2007.


Section 62 of section 122 Income Tax Ordinance (1979), sales tax related to non-permitting of review was not allowed to be paid under the amnesty scheme which resulted in assessee violating the provisions of sales tax law. And as a result, sales tax has been paid for two years. Violations of sales tax law and any such costs that were illegally tainted cannot be allowed because the nature of the sales tax penalty paid to take advantage of the sales tax amnesty scheme as legal costs. I was not, nor was it for any infringement / violation. The order passed by the appellate tribunal in the first appellate authority did not interfere with the law, which directed that the payment of sales tax be allowed as a business expense.

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