CIR LTU-ISLAMABAD versus RASTGAR ENGINEERING CO. (PVT.), ISLAMABAD
Calculating the tax liability under Sections 113, 154 and 169 of the Income Tax Ordinance 2001, clubbing the export sales with the minimum sales tax, N, local sales on the gross sales of local sales and export sales and Jointly received minimum tax. On the contrary, the turnover taxation officer, on the contrary, only fixed the minimum tax on local sales under section 113 of the Income Tax Ordinance 2001, while it was decided to impose a separate tax on the export cell, the tax officer, the commissioner. On filing an appeal against the Income Tax Decision (Appeals) it was found that under Section 113 of the Income Tax Ordinance 2001, the minimum tax was payable with the gross business, in which the appellate authority's (Commissioner) final appeal tribunal was retained. The results have been included which states that at least for tax purposes. Under Section 113 of the Income Tax Ordinance, 2001 business by all means means gross business from all sources and will include both final and non-commercial sales.
