C.I.R., LEGAL DIVISION, LTU, LAHORE versus TETRA PAK PAKISTAN LTD., LAHORE
Section 113, 154 (4) and 131 defaults on taxation on appeal of the Commissioner (Appeal) on the basis of reversal of provisions for bad debts Challenged: The first ground related to the charge dues is the minimum tax under section 113 of the Income Tax Ordinance 2001. The second num- ber of nods to the taxpayer's concession on exports to taxpayers on the increase due to bad lending and reversal of provisions for the third ground was first decided by the appellate tribunal in favor of a representative of the taxpayers department. Was. In the second tax year appeal, two cases have already been decided. On the third basis, the department representative submitted that the taxpayer's exemption in the relevant tax year should be taxed on having one income. Is responsible. The Income Tax Ordinance was born out of export by the provisions of Section 154 (Section 4) of Section 154 of 2001, very clearly discussed in support of the arguments by the representative of the taxpayer. Could have made it through a transaction. S Export, which was covered under section 154 of the Income Tax Ordinance, 2001, exempted the waiver, under the circumstances, of having come under the final tax jurisdiction and was already taxed, in the presence of a clear language of law. , On this basis, the Department also did not need to seek any circular or Section R appeals. \ R \ n
