Taxhelpline

Case Laws on following Topics:


Additional payment for delayed refunds


Income from other sources


Method of accounting


Income from Business


Depreciation


Intangibles/ Amortization of computer software


Charitable donations/ tax credit of donation


Apportionment of deductions


Income from Business | Bad debts against provisions


Income from Business | Provisions for non-performing loans---Bad debts


Powers of tax authorities to modify orders


Initial depreciation on building


recovery of tax not levied


Assessment on production of accounts, evidence


Amendment of assessment/ disagreement over legal interpretation


Amendment of assessment---Definite information/Disagreement with Higher Court.


Appellate Tribunal/ Single Member


Exemption from penalty and default surcharge


Amendment of assessment/Adjustment of loss


Amendment of assessment/Limitation


Offences and penalties


Past practice


Recovery of tax


Power of the Revenue Board


Refund of input tax


Refund for adjustment against tax liability


Penalty and additional tax


exemption /S.R.O.


Recovery of tax


Petroleum products---Levy of sales tax


Petroleum products---Levy of sales tax


Penalty for failure to furnish a return or statement


Officers of Inland Revenue to follow Federal Board


Treating a notification ineffective or ultra vires


Zero rating---Exemption


Zero rating---Exemption---Conflict


Recovery of tax


show cause notice/ demand notice


law was required


law was required


Public Functionaries/ jurisdiction


Aggrieved person | release of a vehicle


De-registration, blacklisting



Amendment of assessment


Amendment of assessment


Arbitration order---Annulment of assessment


Re-computation of income


Depletion allowance


Mis-declaration---Confiscation of goods


recovery of outstanding duty


Powers of Inspecting [Additional Commissioner


Amendment of assessment


Refusal to provide requested information


Determination of Customs Value


Determination of sales tax liability


Refund of Customs Duty


Annulled and setting aside


Assessment of duty


Public interest litigation


Smuggling— Seizure of Goods


Amendment of Assessment


Amendment of default surcharge


Registration


Taxable supply


Misdeclaration and fiscal faud


Import of goods


Determination of sales tax liability


Arms length


Assessment of duty


Stock in trade


Stock in trade


Purpose


Tax credit not allowed


Supply— Taxable activity


Default surcharge--- Willful default


Advance income tax --- Auction by High Court


Smuggling of antiques


Exemption from income


Taxing Statute


Revisional Jurisdiction of (I.A.C)


Imposition of wealth tax


transfer of the right


Supply Sale and Transfer


Amendment of Assessment


Recovery of sales tax--- Limitation


Limitation


Event Management Services


Telecommunication services


Jurisdiction of High Court


Value of goods


Retail price


Transaction value


Input tax adjustment


Brokerage or commission


Amendment of assessment


“Rectification” of mistake


Amendment was the formal revision


Business


“Smuggling” --- Burden of proof



Case Laws

Case Law
  1. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Additional payment for delayed refunds | Income Tax Ordinance (XLIX of 2001) | Ss. 171, 120 & 122

  2. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Income from other sources | Income Tax Ordinance (XLIX of 2001) | Ss. 39(1)(cc), 170 & 171

  3. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Method of accounting | Income Tax Ordinance (XXXI of 1979) S.32 | Banking Companies Ordinance (LVII of 1962), Ss. 35 & 91 State Bank of Pakistan Act (XXXIII of 1956) Ss.46B & 54A

  4. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Income from Business | Income Tax Ordinance (XLIX of 2001) | S.20

  5. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Depreciation | Income Tax Ordinance (XLIX of 2001) | S.24(3) Third Sched

  6. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Intangibles/ Amortization of computer software | Income Tax Ordinance (XLIX of 2001) | S.24(3)

  7. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Charitable donations/ tax credit of donation | Income Tax Ordinance (XLIX of 2001) | S. 61

  8. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Apportionment of deductions | Income Tax Ordinance (XLIX of 2001) | Ss. 67 & 124A

  9. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Income from Business | Bad debts against provisions | Income Tax Ordinance (XLIX of 2001) | S.20

  10. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Income from Business | Provisions for non-performing loans---Bad debts | Income Tax Ordinance (XLIX of 2001) | S.20

  11. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Powers of tax authorities to modify orders | Income Tax Ordinance (XLIX of 2001) | S. 124A

  12. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Initial depreciation on building | Income Tax Ordinance (XXXI of 1979) | Third Sched., Rr. 5(1) & 5(2)(b)

  13. 2024 PTD 265 | Lahore High Court | recovery of tax not levied | Sales Tax Act, 1990 | 11

  14. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Assessment on production of accounts, evidence | Income Tax Ordinance (XLIX of 2001) | Ss. 62

  15. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Amendment of assessment/ disagreement over legal interpretation | Income Tax Ordinance (XLIX of 2001) | Ss. 122(5) & 67

  16. 2013 PTD 1083 | Appellate Tribunal Inland Revenue | Amendment of assessment---Definite information/Disagreement with Higher Court. | Income Tax Ordinance (XLIX of 2001) | S. 122(5)

  17. 2013 PTD 59 | Balochistan High Court | Appellate Tribunal/ Single Member | Customs Act (IV of 1969) | Ss. 194-C(4) & 196

  18. 2013 PTD 1121 | Appellate Tribunal Inland Revenue | Exemption from penalty and default surcharge | Income Tax Ordinance 2001 | S.182

  19. 2013 PTD 1121 | Appellate Tribunal Inland Revenue | Amendment of assessment/Adjustment of loss | Income Tax Ordinance (XLIX of 2001) | 122(1)(9), 120, 177, 37(5), 111 & 182

  20. 2013 PTD 547 | Inland Revenue Appellate Tribunal | Amendment of assessment/Limitation | Income Tax Ordinance 2001 | Ss.122(4)(b), 122(5A), 122(9), 122(3)(b), 177, 114(6) & 120

  21. 2013 PTD 353 | Inland Revenue Appellate Tribunal | Offences and penalties | Income Tax Ordinance (XLIX of 2001) | 3, 4(1), 4(1)(b), 24, 33, 34

  22. 2013 PTD 353 | Inland Revenue Appellate Tribunal | Past practice | Sales Tax Law |

  23. 2013 PTD 353 | Inland Revenue Appellate Tribunal | Recovery of tax | Sales Tax Act 1990 Ss.45A(4), 4 & 11 | Customs Act 1969, S.24 Qanun-e-Shahadat (10 of 1984), Art.119

  24. 2013 PTD 353 | Inland Revenue Appellate Tribunal | Power of the Revenue Board | Sales Tax Act 1990 Ss.45A(4), 4 & 11 | Customs Act 1969, S.24

  25. 2013 PTD 353 | Inland Revenue Appellate Tribunal | Refund of input tax | Sales Tax Act 1990 Ss.10, 3 & 4(1) (b) | Customs Act 1969 Ss.24, 27 & 131 Sales Tax Rules, 2002, R.37

  26. 2013 PTD 368 | Sindh High Court | Refund for adjustment against tax liability | Income Tax Ordinance 2001 | S.171

  27. 2013 PTD 379 | Appellate Tribunal Inland Revenue | Penalty and additional tax | Sales Tax Act (VII of 1990) | Ss.33 & 34

  28. 2013 PTD 379 | Appellate Tribunal Inland Revenue | exemption /S.R.O. | Sales Tax Act (VII of 1990)- | Sixth Sched., Item No. 8 & S.3---S.R.O. 922(I) of 1999 dated 16-8-1999---

  29. 2013 PTD 379 | Appellate Tribunal Inland Revenue | Recovery of tax | Sales Tax Act 1990 | S.36(3)

  30. 2013 PTD 379 | Appellate Tribunal Inland Revenue | Petroleum products---Levy of sales tax | Petroleum Products (Development Surcharge) Ordinance 1961 S.4 | Sales Tax Act 1990 Sixth Sched., Item No.8 & S.3---S.R.O. 922(I) of 1999 dated 16-8-1999

  31. 2013 PTD 379 | Appellate Tribunal Inland Revenue | Petroleum products---Levy of sales tax | Petroleum Products (Development Surcharge) Ordinance (XXV of 1961)--- | Sales Tax Act (VII of 1990), S.3-- S.4----

  32. 2013 PTD 387 | Sindh High Court | Penalty for failure to furnish a return or statement | Income Tax Ordinance, 2001 | 182(1) & 133

  33. 2013 PTD 420 | Appellate Tribunal Inland Revenue | Officers of Inland Revenue to follow Federal Board | Sales Tax Act 1990 | S.72

  34. 2013 PTD 420 | Appellate Tribunal Inland Revenue | Treating a notification ineffective or ultra vires | Sales Tax Act 1990 | S.45B

  35. 2013 PTD 420 | Appellate Tribunal Inland Revenue | Zero rating---Exemption | Sales Tax Act 1990 | Ss.4 & 13

  36. 2013 PTD 420 | Appellate Tribunal Inland Revenue | Zero rating---Exemption---Conflict | Sales Tax Act (VII of 1990) | Ss.4, 13, 2(41), 2(28) & Sixth Sched.---S.R.O. 548(I)/2006 dated 5-6-2006---S.R.O. 549(I)/2008 dated 11-6-2008--

  37. 2013 PTD 420 | Appellate Tribunal Inland Revenue | Recovery of tax | Sales Tax Act 1990 | S. 36(1)--

  38. 2013 PTD 438 | Peshawar High Court | show cause notice/ demand notice | Customs Act (IV of 1969)--- | ----S. 32(2)(3)---S.R.O. 509(1)/2007 dated 29-6-2007---Constitution of Pakistan, Art. 199---

  39. 2013 PTD 486 | Sindh High Court | law was required | Interpretation of statutes |

  40. 2013 PTD 486 | Sindh High Court | law was required | Interpretation of statutes | 10,9

  41. 2013 PTD 486 | Sindh High Court | Public Functionaries/ jurisdiction | Interpretation of Statute |

  42. 2013 PTD 486 | Sindh High Court | Aggrieved person | release of a vehicle | Federal Tax Ombudsman Ordinance, 2000 Ss: 2(1),3(2),9,9(1), 9(2), 10,13, 14, & 32 | 10,9

  43. 2013 PTD 444 | Appellate Tribunal Inland Revenue | De-registration, blacklisting | Sales Tax Act, 1990 | Ss. 2(14), & 21,

  44. 2013 PTD 463 | Lahore High Court | | Customs Act, 1969 | Ss. 81,81(2), & 81(4)

  45. 2013 PTD 1127 | Appellate Tribunal Inland Revenue | Amendment of assessment | Income Tax Ordinance 2001 | S.122(5A)---

  46. 2013 PTD 1127 | Appellate Tribunal Inland Revenue | Amendment of assessment | Income Tax Ordinance 2001 S.122 | Income Tax Ordinance (XXXI of 1979), S. 66A

  47. 2013 PTD 1127 | Appellate Tribunal Inland Revenue | Arbitration order---Annulment of assessment | Income Tax |

  48. 2013 PTD 1127 | Appellate Tribunal Inland Revenue | Re-computation of income | Income Tax |

  49. 2013 PTD 1127 | Appellate Tribunal Inland Revenue | Depletion allowance | Income Tax Ordinance 1979 | Fifth Sched., Part-1, R.3---

  50. 2013 PTD 471 | Sindh High Court | Mis-declaration---Confiscation of goods | Customs Act (IV of 1969)-Ss.157, 168, 171, 180, 181, 185-B(b) & 185-C---Notification S.R.O. No.761(I)/2012, dated 21-6-2012--- | Constitution of Pakistan, Art.199

Judgments

Judgments
  1. Appellate Tribunal Inland Revenue | 2013 PTD 1056 | Income Tax Ordinance, 1979 | 22,ThirdSched,R.1(3A),22,23,24,25,62

  2. Appellate Tribunal Inland Revenue | 2013 PTD 1083 | Income Tax Ordinance, 2001 | 122

  3. Appellate Tribunal Inland Revenue | 2013 PTD 228 | Sales Tax Act, 1990 | 36,36(3),2(44),3(1A),6,7,22,23,26,73

  4. Balochistan High Court | 2013 PTD 59 | Customs Act, 1969 | 194

  5. Appellate Tribunal Inland Revenue | 2013 PTD 379 | Sales Tax Act, 1990 | 3,33,34,36,36(3),Sixth Schedule,ItemNo.8

  6. Appellate Tribunal Inland Revenue | 2013 PTD 420 | Sales Tax Act, 1990 | 36,36(1),4,13,2(41),2(28),SixthSched

  7. Sindh High Court | 2013 PTD 486 | Federal Tax Ombudsman Ordinance, 2000 | 2(1),3(2),9,9(1),9(2),10,13,14,32

  8. Sindh High Court | 2013 PTD 486 | Federal Tax Ombudsman Ordinance, 2000 | 10,9

  9. Sindh High Court | 2013 PTD 471 | Customs Act, 1969 | 151,156,156(1),156(89),168,171,179,180,1 81,185B(b),185C,ChapterXVIII

  10. Appellate Tribunal Inland Revenue | 2013 PTD 420 | Sales Tax Act, 1990 | 36,36(1),4,13,2(41),2(28),SixthSched

  11. Peshawar High Court | 2013 PTD 438 | Customs Act, 1969 | 32

  12. Appellate Tribunal Inland Revenue | 2013 PTD 444 | Sales Tax Act, 1990 | 2(14),21,

  13. Lahore High Court | 2013 PTD 463 | Customs Act, 1969 | Ss. 81,81(2), & 81(4)

  14. Appellate Tribunal Inland Revenue | 2013 PTD 1127 | Income Tax Ordinance, 1979 | FifthSched

  15. Sindh High Court | 2013 PTD 446 | Customs Act, 1969 | 202

  16. Income Tax Appellate Tribunal | 2010 PTD 679 | Income Tax Ordinance, 1979 | FourthSched.,5(a),5(b)

  17. Income Tax Appellate Tribunal | 2010 PTD 679 | |

  18. Lahore High Court | 2010 PTD 1366 | |

  19. Sindh High Court | 2010 PTD 1094 | |

  20. Sindh High Court | 2010 PTD 1094 | Income Tax Ordinance, 1979 | 13,13(1)(e),13(2)

  21. Islamabad High Court | 2010 PTD 1506 | Income Tax Ordinance, 2001 | 122,122(1),122(4),122(5A),122(5B),210

  22. Federal Tax Ombudsman | 2010 PTD 124 | |

  23. Sindh High Court | 2010 PTD 922 | Customs Act, 1969 | 169

  24. Sindh High Court | 2010 PTD 922 | |

  25. Lahore High Court | 2010 PTD 1216 | Customs Act, 1969 | 157

  26. Lahore High Court | 2010 PTD 1216 | |

  27. Sindh High Court | 2010 PTD 1225 | Customs Act, 1969 | 193

  28. Sindh High Court | 2010 PTD 1225 | |

  29. Lahore High Court | PTD 1311 2010 PTD 2101 | Customs Act, 1969 | 32

  30. Lahore High Court | 2010 PTD 1311 | |

  31. | 2010 PTD 2086 | |

  32. Appellate Tribunal Inland Revenue | 2010 PTD 2086 | Income Tax Ordinance, 2001 | 148,162,162(1),148(5)(6)

  33. | 2010 PTD 1886 | |

  34. Peshawar High Court | 2010 PTD 515 | |

  35. Peshawar High Court | 2010 PTD 515 | Sales Tax Act, 1990 | 34

  36. Peshawar High Court | 2010 PTD 515 | |

  37. Lahore High Court | 2010 PTD 2403 | |

  38. Lahore High Court | 2010 PTD 2403 | Sales Tax Act, 1990 | 7,8,10

  39. Income Tax Appellate Tribunal | 2009 PTD 900 | |

  40. Islamabad High Court | 2009 PTD 1661 | Income Tax Ordinance, 1979 | 62,26(c),80C

  41. Islamabad High Court | 2009 PTD 1661 | |

  42. Islamabad High Court | 2009 PTD 1661 | Income Tax Ordinance, 1979 | 62,26(c),80C

  43. Sindh High Court | 2009 PTD 131 | |

  44. Sindh High Court | 2009 PTD 66 | Income Tax Ordinance, 1979 | 23,23(2)(xviii)

  45. Sindh High Court | 2009 PTD 66 | Income Tax Ordinance, 1979 | 23,23(2)(xviii)

  46. Sindh High Court | 2009 PTD 66 | |

  47. Sindh High Court | 2009 PTD 66 | Income Tax Ordinance, 1979 | 23,23(2)(xviii)

  48. Appellate Tribunal Inland Revenue | 2009 PTD 521 | Income Tax Ordinance, 2001 | 122,221,2(36)

  49. Sindh High Court | 2009 PTD 331 | |

  50. Sindh High Court | 2009 PTD 331 | Income Tax Ordinance, 1979 | 15,30

SROs

sros
  1. 1733(I)/2022 | Manual Income Tax Return Forms for Tax Year 2022

  2. 1734(I)/2022 | Updation of Valuation of Immovable Properties (Rawalpindi)

  3. 1735(I)/2022 | Updation of Valuation of Immovable Properties (Dera Ismail Khan)

  4. 1639(I)/2022 | Exemption of Income Tax on on Import of Tomatoes and Onions

  5. 1634(I)/2022 | EXEMPTION OF INCOME TAX ON GOODS FOR RELIEF OPERATION FOR FLOOD AFFECTEES

  6. 1612(I)/2022 | Draft Manual Income Tax Return Form

  7. 1610(I)/2022 | Further amendments in SRO 1180(I)/2022 - Islamabad

  8. 1602(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SHEIKHUPURA

  9. 1590(I)/2022 | Exemption from Income Tax to the PM Flood Relief Fund 2022

  10. 1570(I)/2022 | Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002

  11. 1640(I)/2022 | Exemption of Sales Tax on Import of Tomatoes and Onions

  12. 1635(I)/2022 | EXEMPTION FROM SALES TAX ON IMPORT OF GOODS RECEIVED IN THE EVENT OF NATURAL DISASTER, GIFT OR DONATION

  13. 1636(I)/2022 | EXEMPTION FROM SALES TAX ON IMPORT AND SUPPLY OF GOODS AS CERTIFIED BY NDMA AND PDMA FOR FLOOD AFFECTEES

  14. 1264(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWAL NAGAR

  15. 1263(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWALPUR

  16. 1268(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF CHAKWAL

  17. 1261(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GUJRANWALA

  18. 1260(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF HAFIZABAD

  19. 729(I)/2022 | Exemption of Sales Tax on Import of Oxygen Cylinder for Medical Purpose

  20. 587(I)/2022 | FIXATION OF VALUE FOR SUPPLY OF CNG FOR SALES TAX PURPOSES

  21. 563(I)/2022 | Amendment in Sales Tax Rules ,2006 (Refund to Agriculture Tractor Manufacturers)

  22. 541(I)/2022 | Amendment in Rule 150 ZF of Chapter XIV-B in Sub-Chapter-1

  23. 500(I)/2022 | Change in STR-7 Form

  24. 489(I)/2022 | FIXATION OF VALUE OF STEEL PRODUCTS FOR SALES TAX PURPOSE (Suppressed by SRO 501(I)/2023)

  25. 1270(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHELUM

  26. 407(I)/2022 | Change in STR-7 Form

  27. 1256(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF KHUSHAB

  28. 383(I)/2022 | Amendment in Sales Tax Rules, 2006

  29. 1266(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF LASBELA

  30. 1269(I)/2022 | VALUE OF IMMOVABLE PROPERTIES OF LODHRAN

  31. 321(I)/2022 | Change in rate of Sales Tax on petroleum products

  32. 1259(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MANDI BAHAUDIN

  33. 252(I)/2022 | Amendments in Sales Tax Rules, 2006.

  34. 1267(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MULTAN

  35. 1262(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF RAHIM YAR KHAN

  36. 1257(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SARGODHA

  37. 1258(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF TOBA TEK SINGH

  38. 1272(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHANG

  39. 1255(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SAHIWAL

  40. 1271(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GWADAR

  41. 1180(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ISLAMABAD

  42. 978(I)/2022 | Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022

  43. 820(I)/2022 | Draft Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022

  44. 597(I)/2022 | Amendment in Rule 74 - Service Documents Electronically

  45. 593(I)/2022 | Amendment in SRO 337(I)/2022 dated 02.03.2022

  46. 588(I)/2022 | Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002

  47. 548(I)/2022 | Amendment in S.R.O 345(I)/2022 dated 02.03.2022

  48. 549(I)/2022 | Draft amendment in Rule 74- Service Documents Electronically

  49. 428(I)/2022 | Amendment in SRO 342(I)/2022

  50. 1461(I)/2018 | Change in sales tax rates on petroleum products wef 1st december 2018


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S.M. Ramzan Gillani

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