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MOTORCYCLE ZONE SHOP, SARGODHA versus COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD

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 Incomers knew that the applicant was a motorcycle distributor and could not do his business without a sales tax registration, thus, he could instruct his supplier to correct the error that the applicant could pay input tax. The claimant has the power to know whether the applicant. At the time of making any taxable transaction sizing officer, the output is exempt from the sales tax payment so that the applicant can explain the difference between the amount of input tax claim and error in the supplier's cell summary. ? The Tribunal remanded the Assessing Officer for its decision on whether the input tax claim could be accepted ccordingly \ r \ n

Related judgments — Inland, 2013

• 2013 PTD 1239 2013 PTD 1239
• OIL AND GAS DEVELOPMENT COMPANY LIMITED, ISLAMABAD v. COMMISSIONER INLAND REVENUE, (ZONE-I), ISLAMABAD 2013 PTD 1246
• HOTEL ONE (PVT.) LTD. v. DEPUTY COMMISSIONER INLAND REVENUE (ZONE-I), ISLAMABAD 2013 PTD 1256
• Malik FURRUKH v. COMMISSIONER INLAND REVENUE (LEGAL), RAWALPINDI 2013 PTD 1265
• 2013 PTD 1288 2013 PTD 1288
• PAKISTAN TELEVISION CORPORATION LIMITED, ISLAMABAD v. COMMISSIONER INLAND REVENUE (APPEALS-II), ISLAMABAD 2013 PTD 1290
• 2013 PTD 1297 2013 PTD 1297
• UNIQUE ENTERPRISES, RAWALPINDI v. COMMISSIONER INLAND REVENUE, ISLAMABAD 2013 PTD 1300

All Inland judgments of 2013 →

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