MUHAMMAD ANWAR KHAN versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 7070 & ????1 Establishment of Federal Federal Tax Ombudsman Ordinance Office (XXXV of the year 2000 2000V), Section (i) (ii) Refund of advertising media sign boards, billboards and advertising media such as billboards The department has claimed that the department has received a tax through tax on payments made for advertising and production of advertising media such as sign-on boards. The application can be rejected because the electricity tariff (A2) was for domestic use and did not meet the requirement that a taxpayer Yes Equipment Manufacturers / Suppliers Taxpayers explained that the process of producing signboards, billboards and hoardings involves cutting, welding and shaping iron angles and producing flax sheets for which the industrial electrical connection. It was not necessary - and expert workers were tasked with cutting, shaping and framing iron and flax sheets - and where necessary, a gas welding plant was used that did not require electricity. The validity record indicated that the taxpayer was a manufacturer / supplier and that tax deduction needed to be adjusted against the tax liability as the Chief Commissioner came to the decision that the taxpayers were an advertising media preparer. The supplier / supplier was held for more than three years without any validity, delay in issuing a refund was the equivalent of an illegal process, the Federal Board of Revenue Chief of the Federal Board of Revenue promised. Commis sioner Within 15 days, by law, Dance
Related judgments — Federal Tax Ombudsman Pakistan, 2012