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PAKISTAN TELEVISION CORPORATION LIMITED, ISLAMABAD versus COMMISSIONER INLAND REVENUE (APPEALS-II), ISLAMABAD


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 by his supplier was For non-tax filing, recovery proceedings can be initiated against the registered person. The Associating Officer was legally obliged to determine the authenticity of the registered person, if he succeeds, in presenting credible proof of payment of his sales tax as claimed by his input tax. This claim can be allowed as well as a retrieval action can be initiated against the supplier. For their failure to submit a cell tax, \ r \ n

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