ENGINEERING TECHNOLOGY INTERNATIONAL (PVT.) LTD., RAWALPINDI versus ADDITIONAL COMMISSIONER, INLAND REVENUE (AUDIT-I)
Second Schedule, Part 1, CL (131), Sections 122 (3), 122 (5A), 201 (1A) and 114 (6) of Conan e Martyr (10 of 1984), Article 177 Waiver Engineering and a Turkish Company TECHNICAL SERVICES Under an agreement exempt from taxable income, the taxpayer claimed that all receipts were in US dollars and were received in a bank account in Pakistan. And were exempt from taxation. And PRAL's software could not isolate taxable income due to some issues. Income tax and income tax exemptions were manually amended Income tax claims that services rendered or provided outside Pakistan were exempt from tax receipt for payment through banking channels. Gone, while the services provided by the taxpayer to a foreign client include jobs in Pakistan. And the claim of various expenditures that had no nexus with business activities proved that the declared receipts were not limited to considering the services provided and provided outside Pakistan. As well as providing services / expenses through air filler repair, customs clearance and truck / vehicle trials, repair and maintenance of vehicles sold to the Pak Army / Air Force, and receipts other than their principal, ie non This was not covered by domestic existence. The justification receipts announced by the Little L (131) of the Income Tax Ordinance 2001, including consideration of other services / work done in Pakistan, were silent on the nature of returns received from domestic and foreign sources. I too
