| Case ID |
38732484-bcb3-4ba4-92dd-d952c6c73e4f |
| Body |
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| Case Number |
STA NO. 1729/LB/2015 |
| Decision Date |
Jan 18, 2024 |
| Hearing Date |
Jan 17, 2024 |
| Decision |
The Appellate Tribunal Inland Revenue, Lahore, delivered its decision in the case of STA NO. 1729/LB/2015 on January 18, 2024, following a hearing on January 17, 2024. The decision addressed the issues raised under the Sales Tax Act, 1990, particularly focusing on sections 34, 11(2), and 72B. The Tribunal's ruling is significant as it sets a precedent for similar cases involving sales tax disputes, emphasizing the interpretation and application of the relevant sections of the law. |
| Summary |
The case of STA NO. 1729/LB/2015 was heard by the Appellate Tribunal Inland Revenue in Lahore, highlighting critical aspects of the Sales Tax Act, 1990. The Tribunal, led by Judicial Member MONIM SULTAN, scrutinized the arguments presented by both the petitioner, The CIR, LTU, Lahore, and the respondent, M/s. Associated Technologies (pvt) Ltd. The decision, rendered on January 18, 2024, after a comprehensive hearing on January 17, 2024, focused on sections 34, 11(2), and 72B of the Sales Tax Act. This ruling is poised to influence future interpretations of sales tax laws, reinforcing the importance of adhering to statutory provisions in tax matters. The case is particularly relevant for tax practitioners and businesses navigating the complexities of sales tax regulations in Pakistan. Keywords such as 'Sales Tax Act', 'tax disputes', and 'legal precedents' are essential for understanding the implications of this ruling. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Appellate Tribunal Inland Revenue,
CIR, LTU, Lahore,
M/s. Associated Technologies (pvt) Ltd.
|
| Judges |
MONIM SULTAN
|
| Lawyers |
Ms. Faiza Sadaf, DR,
Mr. Basharat Ali Awan, Advocate
|
| Petitioners |
The CIR, LTU, Lahore
|
| Respondents |
M/s. Associated Technologies (pvt) Ltd. Lahore
|
| Citations |
2024 SLD 3708
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
34,
11(2),
72B
|