ZAMAN TEXTILE MILLS LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 162, 205, 148 and First Schedule, Part IV, CL (56) [As substituted for the Finance Act, 2008] Section R 567 (I) / 2008 dated 11 6 2008 Receipt of tax from the person from whom the tax is received. Was not imposed or demanded of the additional tax on the import duty of the cotton along with the additional tax on the basis of import that CL (56) on 11 6 2008 as per section R566 (I) / 2008 Discounts on alternatives to supply were made. iv) In the first schedule of the Income Tax Ordinance 2001, through the Finance Act, 2008, from 1 to 2008, Assisi asserted that when it was said that substitution of CL (56) had been implemented from 1 7 2008, the Commissioner. Income tax of income tax. 12 7 2008 made it clear to the Chief Collector of Customs that the aforementioned section is in the RO field and a rebate is available. However, the return of revenue was to be made in December, 2009, where the purchase of raw materials including import of cotton would be reflected in the reflected accounts. / Statements were not taxable at the import stage. Final exclusion costs of tax liability If tax was not levied at the import stage, it can be deferred at the time of filing of return. Federal Board of Revenue officials lacked coordination, inefficiency and misinterpretation; delayed, unprofessional complainants were treated unfairly and unreasonably, which is an inappropriate component of the Mullah administration. The Board of Revenue clarified the position with reference to the above section R and CL () 56, through a circular letter dated 8th 2009 2009 ated 2009, but so far the imports have been made on 26 9 2009, representing the complainant. Later, the Federal Board of Revenue instructed the field offices to hold a demand recovery in such cases.
Related judgments — Federal Tax Ombudsman Pakistan, 2010
