| Case ID |
32390f0c-0a50-4c64-80a1-d6affbe7aea9 |
| Body |
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| Case Number |
STA No. 1331/LB/2015 |
| Decision Date |
Aug 30, 2016 |
| Hearing Date |
Jun 20, 2016 |
| Decision |
The Appellate Tribunal upheld the decision of the learned Commissioner Inland Revenue (Appeals-I) regarding the input tax adjustments. The department's appeal was dismissed as it lacked merit. The tribunal found that the payments by the respondent were made within the statutory limitation through banking channels, and the learned DCIR did not provide sufficient reasoning to justify the challenge against the allowed input tax claims. Consequently, the tribunal agreed with the findings of the learned AR for the respondent and upheld the CIR(A)'s decision. |
| Summary |
In the case STA No. 1331/LB/2015, the Appellate Tribunal Inland Revenue addressed an appeal filed by the CIR against the order of the Commissioner Inland Revenue (Appeals-I) concerning input tax claims. The case revolved around two main grounds of appeal: the first questioned the allowance of input tax regarding unlawful adjustments, and the second challenged the input tax claims related to various expenditures including hotel room rent and vehicle parts. The tribunal meticulously analyzed the arguments presented by both the department and the respondent. Ultimately, it ruled in favor of the respondent, affirming the CIR(A)'s decision that the input tax claims were valid as they complied with the statutory requirements. The tribunal's dismissal of the departmental appeal highlighted the importance of providing substantial evidence and reasoning in tax disputes, particularly in light of the provisions outlined in the Sales Tax Act, 1990. The case underscores the need for clarity and justification in tax assessments, ensuring that taxpayers' rights are upheld while maintaining compliance with the law. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
The CIR, LTU, Lahore,
M/s. Qarshi Industries (Pvt) Ltd, Lahore
|
| Judges |
MUHAMMAD WASEEM CH.,
MASOOD AKHTAR SHAHEEDI
|
| Lawyers |
Mr. Waqas Ahamd Bajwa DR,
Zaheer-ud-Din Babar FCA
|
| Petitioners |
The CIR, LTU, Lahore
|
| Respondents |
M/s. Qarshi Industries (Pvt) Ltd, Lahore
|
| Citations |
2016 SLD 1312
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
7,
8,
22,
23,
26,
8(1)(a),
8(1)(b)
|