COMMISSIONER INLAND REVENUE versus SANA ALUMINUM INDUSTRIES (PVT.) LTD.
Section 21 (1), 111, 133 (1) and 177 (4) (d) Case Selection for Audit After review of payments made outside banking channels, the original assessment order was amended but the Commissioner Inland Revenue (Appeal) Also Excluded Appellate Tribunal Inland Revenue upheld an order passed by the Commissioner Inland Revenue (Appeal) that the law, headed by j 123 million / anonymous sundry lenders of Based on the fact that questions related to legal facts were based on certain facts, two appellate forums decided unanimously, two appellate forums agreed that \ Reddit's account in the $ 123 million valuation officer took twice. First, because of the outside banking channel and secondly because they were clearly defined under section 111 of the Income Tax Ordinance, 2001, the High Court refused to complete it through two appeal forums; Because it was certainly outside the jurisdiction of the High Court. The Appellate Tribunal, citing section 133 (1) of the Income Tax Ordinance 2001, was correct in deleting Rs 123 million on account of Inland Revenue Certificate Credit, which was decided by the Commissioner (Appeal). The tribunal provision of section 21 (1) of the Ordinance, 2001, applies to purchases made by the defendant company for costs incurred on payment of raw materials to two companies. Such payments were made outside the banking channels as required by the deduction under Section 21 (1) of the Income Tax Ordinance 2001 properly rejected and the reference was answered accordingly.
Related judgments — Peshawar High Court NWFP, 2014
