| Case ID |
512940a0-5533-4916-9e9f-190daaf1c44d |
| Body |
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| Case Number |
I.T.A. No. 857/IB/2013 |
| Decision Date |
Mar 08, 2017 |
| Hearing Date |
Mar 08, 2017 |
| Decision |
The case involves appeals filed by the revenue against the order of the learned Commissioner Inland Revenue (Appeals-I), Islamabad, regarding the assessment years 2008 and 2009. The main issue was the deletion of sales tax adjustments claimed by the taxpayer. The learned Commissioner (Appeals) found that the taxpayer did not double claim sales tax, as the manufacturing expenses did not include sales tax for the relevant years. Therefore, the appeals of the department were rejected as they lacked merit, thereby upholding the order of the learned CIR(A). |
| Summary |
This case revolves around the appeals filed by the revenue against the decision of the learned Commissioner Inland Revenue pertaining to the assessment years 2008 and 2009. The core issue in this case was the treatment of sales tax adjustments. The taxpayer had claimed sales tax adjustments under the Sales Tax Special Procedure Rules, which the department contested as a double claim. However, the learned Commissioner found that the taxpayer's claims were valid as the sales tax was not included in the manufacturing expenses. The decision emphasized the importance of accurate reporting and evidence in tax assessments. The ruling highlights the legal complexities surrounding tax claims and adjustments within the framework of the Sales Tax Act, 1990, and the Income Tax Ordinance, 2001. The case serves as a precedent for similar tax disputes, reinforcing the need for thorough documentation and compliance with tax regulations. Overall, the ruling provides clarity on the interpretation of tax laws and the permissible claims under them. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MIAN SAEED IQBAL
|
| Lawyers |
Mr. Said Munaf, DR,
Sheikh Istataat Ali, Advocate
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2017 SLD 852
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Sales Tax Special Procedure Rules, 2007,
Income Tax Ordinance, 2001
|
| Sections |
3,
58(1),
120(1)
|