C.I.R., ZONE-I, LTU, KARACHI versus KARACHI PORT TRUST, KARACHI
Section 2 (12a) Federal Excise Rules, 2005, R 43A Franchise Royalty Tax Tax Tax Tax Tax Taxpayer has claimed that no deal was made to treat and deal with royalty as franchise fee. She was not responsible for royalty federal excise duty. And, as the contract was paid royalty and the issuing officer did not have the option to rewrite the contract entered into between the two responsible contracting parties, in the machinery of the government, the administrative department was a government-owned body that had the authority to Instruct and supervise it. Enforcement of special laws, rules and regulations The tax authority is empowered to administer all tax related matters in relation to all taxes levied under the law, provided, and authorized. Take all required steps accordingly. Or, as approved by the law administration, at times of discharge of their duties and duties, the personnel / department may sometimes be confused with a word that may have come up with the dark side of tax evasion. It was very unusual that the tax avoidance became an important object or purpose of the parties' commercial nature of the deal, in order to avoid the tax, the parties try to present a distorted picture of a transaction so that they can be taxed. To be able to reap the benefits. Such an objective was usually achieved through system manipulation to misuse words and bend the rules and achieve the desired results. In such a situation the tax authority can maintain this situation without taking any action. Should not be allowed