| Case ID |
43211578-4eaa-4383-8806-adc4a49b5e64 |
| Body |
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| Case Number |
ITA NO. 2413/KB/2023 |
| Decision Date |
Aug 30, 2023 |
| Hearing Date |
Aug 29, 2023 |
| Decision |
The case revolved around the interpretation and application of various sections of the Income Tax Ordinance, 2001. The Appellate Tribunal scrutinized the arguments presented by both the appellant and the respondent regarding compliance with tax obligations. The decision emphasized the importance of adhering to statutory provisions and the implications of non-compliance. The Tribunal ruled in favor of the appellant, allowing the appeal based on the merits of the case and the evidential support provided. |
| Summary |
In the case of ITA NO. 2413/KB/2023, the Appellate Tribunal Inland Revenue in Karachi addressed key issues pertaining to the Income Tax Ordinance, 2001. The case highlights the significance of compliance with tax regulations, particularly sections 140, 138, 4(C), 4C(2), and 114(1). The Tribunal's decision, delivered on August 30, 2023, reinforced the need for taxpayers to provide adequate documentation and justification for their claims. This ruling serves as a critical reference for future tax disputes, emphasizing the necessity for transparency and adherence to legal frameworks. Legal representatives for both parties presented compelling arguments, leading to a decision that underscores the Tribunal's commitment to upholding tax laws and ensuring fair treatment in tax assessments. Keywords such as 'Income Tax Ordinance', 'tax compliance', and 'tax disputes' are crucial for understanding the implications of this case. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/S. TOURISM PROMOTION SERVICES (PAKISTAN) LTD,
The CIR, Zone-VI, LTO, Karachi
|
| Judges |
MR. M. AMINULLAH SIDDIQUI, J.M.,
MR. SAJJAD AKBAR KHAN, A.M.
|
| Lawyers |
Mr. Samiullah Khan, FCA,
Mr. Mukhtar Ali, D.R.
|
| Petitioners |
M/S. TOURISM PROMOTION SERVICES (PAKISTAN) LTD
|
| Respondents |
The CIR, Zone-VI, LTO, Karachi
|
| Citations |
2023 SLD 6752
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
140,
138,
4(C),
4C(2),
114(1)
|