MARRIOT WORLDWIDE CORPORATION, KARACHI versus TAXATION OFFICER, CIRCLE C-8, COMPANIES-I, KARACHI
Marketing of marketing costs payment and booking cost receipts for Article III technical services, avoiding double taxation and tax evasion between Sections 80A, 143B, 12 (5) and 62 Pakistan and the United States. Announcements were made due to payment. Cost and Reservation The assessee, who claims to be exempt from cost and taxation, contested the assertion that the claim for payment of marketing costs under Article III of the Pak-US Contract was not exempt from tax because the tax This was the same fee for taxable services. Under Section 80A of the Income Tax Ordinance, 1979, Pakistan was given the basis of such objection that a fixed percentage of gross room income (hotel) receipts were paid for payment of costs in the agreement between the parties. Services such as marketing, reservation systems and properties. Administrative system and the same were not exempt Technical services Estimating to consider the fee `Estimation of termination of technical and management services Assisi performed neither any administrative nor technical services for which They were paid by the contracting party, the fair and equal portion of the assessment was not brought to the department only on record as per the terms of the contract. One case is that this case was obtained by the reviewer through the performance of any technical or administrative services that fully lay on the shoulders of the First Appellate Authority, which would be investigated by the contracting party. There was no money to be made. Neither administrative nor even
Related judgments — Income Tax Appellate Tribunal Pakistan, 2011
