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C.I.R. (LEGAL), RTO, RAWALPINDI versus H.S. AHMEDALLY, RAWALPINDI

Sections 8 (1) (CA) and 73 tax credits not allowed Input tax adjustment First appellate authority was directed to allow input tax credits on the basis that the registered person purchased the goods with money. In the matter of payment. Payment of sales tax to the supplier through the banking channel under section 73 of the Sales Tax Act 1990. And the registered person had complied with the relevant provisions of the law and the input tax credit could not be denied when the payment to the supplier was submitted to the seller through the buyer's bank account, the accuracy officer actually This order was approved pursuant to the procedure laid down under section 73 of the Sales Tax Act 1990 and the relevant status of the supplier's current status, and the relevant aspects of the matter to be paid by the registered person to the supplier. Without debate, the first appellate authority also asked for permission to grant input tax credit on this basis only. It is to be noted that the registered person paid the sales tax to the supplier in accordance with the procedure laid down in section 73 of the Sales Tax Act, 1990 but discharged his legal obligation even though this did not contradict the result of the fact. had gone. Through the Appellate Tribunal, but this Tribunal has observed that no one can be neglected by the fact that the input tax credit can only be filed under Sec. Is when the seller also muted the tax collected in the State Treasury Order of the First Appellate Authority. Tax filing was cleared by the authorities' supply order and the adjudicator regarding the matter

Related judgments — Inland, 2011

• AVARI HOTELS LIMITED, KARACHI v. COMMISSIONER INLAND REVENUE, LEGAL DIVISION, L.T.U., KARACHI 2011 PTD 2265
• KARACHI ELECTRIC SUPPLY CORPORATION, LTD., KARACHI v. COMMISSIONER/ADDITIONAL COMMISSIONER INLAND REVENUE, RANGE B, ZONE-III, LTU, KARACHI 2011 PTD 2286
• ZEPHYR TEXTILES LTD., LAHORE v. C.I.R. (LEGAL) R.T.O. 2011 PTD 2290
• EXCEL TOBACCO COMPANY (PVT.) LIMITED, CHAKWAL v. COLLECTOR, FEDERAL EXCISE TAX, ISLAMABAD 2011 PTD 2297
• ASHAR INTERNATIONAL (PVT.) LTD., FAISALABAD v. C.I.R., FAISALABAD 2011 PTD 2347
• JS INVESTMENT LIMITED, KARACHI v. ADDITIONAL COMMISSIONER INLAND REVENUE-E, KARACHI 2011 PTD 2362
• SARFARAZ AHMED & BROTHERS, ROHRI v. C.I.R., R.T.O., SUKKUR 2011 PTD 2368
• MEHMOOD MEHBOOB BROTHERS (PVT.) LIMITED, MULTAN v. C.I.R., R.T.O., MULTAN 2011 PTD 2370

All Inland judgments of 2011 →

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