Legal Case Summary

Case Details
Case ID 43211578-4eaa-4383-8806-adc4a49b5e64
Body View case body.
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)