The Federal Board of Revenue misappropriated the Board of Revenue Exemption Circular's misuse of the Withholding Tax, Sections 2 (3), 9 and 10, issued a circular under the Prime Minister's Economic Concession Package for FATA and PATA , So that economic life can be restored. In the areas affected by the war on terror, the Respondent firm, which deals with rice exports, was registered with the Federal Board of Revenue, only to take advantage of circular rice, which cannot be cultivated in FATA and Pata. Could not be exported. In these areas, the bank account of the respondent firm has shown that it does not belong to FATA and the PATA firm took advantage of the under circular and deprived the government of legitimate income. In view of the board's explanation, the firm qualified. Did not Withdrawal of tax withholding tax and departmental payments without the use of the mind or without explanation from the Board, with the exception of the Withholding Taxes covered by the Circular Response Firm, the Federal Board on the intervention of the Federal Tax Ombudsman 6,804,567 The tax ue benefit of rupees has been clarified, according to which the benefit of the circular was rejected by the Firm Federal Board of Revenue, it is recommended to direct the concerned Chief Commissioner Inland Revenue, finalize the process according to the law and Report compliance within 30 days \ r \ n
Related judgments — Federal Tax Ombudsman Pakistan, 2012