Taxhelpline

Case Laws on following Topics:


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


Smuggling/ betal nuts


Nature of Jurisdiction


Recalling of order


Nature of Jurisdiction


Assessment


Show cause notice


Maintainability


Sales tax registration


Administration of justice


Administration of justice


Recovery of tax demand


Amendment of assessment


Delay in filing appeal


Civil suit


Goods Declaration


Suit before High Court


Power of entering and searching premises of tax-payer


Failure to pay Sales Tax


Misdeclaration— Upfront duty and taxes


Interpretation of taxing


Import of motor vehicles— Advance tax on private motor vehicles


Fine/Penalty


Permissible deductions


Withholding tax statement


Decisions of Supreme and High Court


Direction of Supreme Court binding on other courts


Salary; Golden Handshake


Hardship or inconvenience caused to a citizen


Seizure of imported goods


Income tax refund


Export of fuel; ISAF


Rectification of order of Appellate Tribunal


Representation to the president of Pakistan


customs value of goods and assessment of duty


Attachment of property/ Misuse of authority


Regulatory duty


Regulatory duty


Regulatory duty on exported goods


Recovery of property tax---Valuation of property


Power of State to impose and collect taxes


Amendment of Assessment


Amendment of Assessment


Powers and functions of the Federal Board of Revenue


Purposive approach


Amendment of assessment; Bad debt/ Selection of case audit;


Release of vehicle


Reference to High Court


Transporting of narcotic


Best judgment assessment


Assessment; rims of motor cycle



Case Laws

Case Law
  1. 2013 PTD 446 | Sindh High Court | recovery of outstanding duty | Customs Act, 1969 Ss. 202 | Constitution of Pakistan, 1973 Ss.199

  2. 2013 PTD 1140 | Appellate Tribunal Inland Revenue | Powers of Inspecting [Additional Commissioner | Income Tax Ordinance (XXXI of 1979)----Ss. 66A & 62--- | Income Tax Ordinance (XLIX of 2001), S.122(5A)---

  3. 2013 PTD 1152 | Appellate Tribunal Inland Revenue | Amendment of assessment | Income Tax Ordinance, 2001 | Ss.122,122(2), & 120

  4. 2013 PTD 1293 | | Refusal to provide requested information | Income Tax Ordinance, 2001 S. 216,3,8,10,15,16,17,18 & 19(2) | Constitution of Pakistan, Art.19-A

  5. 2017 PTD 2490 | Customs Appellate Tribunal | Determination of Customs Value | Customs Act 1969 | Ss. 25 & 32---S.R.O. No. 659(I)/2007, dated 30-6-2007

  6. 2017 PTD 2488 | Lahore High Court | Determination of sales tax liability | Sales Tax Act (VII of 1990) | Ss. 47, 3 & 7

  7. 2017 PTD 2485 | Federal Tax Ombudsman | Refund of Customs Duty | Establishment of the Office of Federal Tax Ombudsman Ordinance 2000 | Ss. 2(3), 9 & 10 Customs Act 1969 Ss. 33 & 18

  8. 2017 PTD 2480 | Lahore High Court | Annulled and setting aside | Sales Tax Act 1990 | S.45(2)

  9. 2017 PTD 2474 | Sindh High Court | Assessment of duty | Customs Act (IV of 1969) | Ss. 32, 80, 81(4) & 196

  10. 2017 PTD 2469 | Lahore High Court | Public interest litigation | Sales Tax Act 1990 S.3 | Constitution of Pakistan, Arts.77 & 199

  11. 2017 PTD 2463 | Customs Appellate Tribunal | Smuggling— Seizure of Goods | Customs Act 1969 | Ss. 2(KK)(S), 16, 156(1)(89), 168(1), 181 & 194-A

  12. 2017 PTD 2461 | Lahore High Court | Amendment of Assessment | Income Tax Ordinance 2001 | Ss. 122(5) & 133

  13. 2017 PTD 2456 | Sindh High Court | Amendment of default surcharge | Sindh Sales Tax on Services Act 2011 | Ss. 24, 44 & 63

  14. 2017 PTD 2450 | Appellate Tribunal Inland Revenue | Registration | Sales Tax Act 1990 | Ss 2(25), 3, 6, 11, 14, 22, 23, 29 & 46---Sales Tax Rules, 2006, Rr.5, 6, 13(2) & 20(2)(b)---SRO 555(I)/2006 dated 5-6-2006---S.R.O. 480(I)/2007 dated 9-6-2007---

  15. 2017 PTD 2447 | Lahore High Court | Taxable supply | Sales Tax Act 1990 | Ss. 8, 3 & 47

  16. 2017 PTD 2435 | Customs Appellate Tribunal | Misdeclaration and fiscal faud | Customs Act 1969 | Ss. 32, 32-A, 79, 80, 156(1)(14)(14-A), 179 & 194-A---SRO No.1125(I)/2011, dated 31-12-2011

  17. 2017 PTD 2431 | Lahore High Court | Import of goods | Customs Act 1969 S. 18, 25 & 30 | Constitution of Pakistan, Art. 199---SRO No.563(I)/2017 dated 01.07.2017

  18. 2017 PTD 2424 | Lahore High Court | Determination of sales tax liability | Sales Tax Act 1990 | Ss.7, 66, 33, 11 & 47

  19. 2017 PTD 2413 | Sindh High Court | Arms length | Income Tax Ordinance 2001 | Ss. 13(7), 85(2) & (3), 108, 109 & 133

  20. 2017 PTD 2403 | Customs Appellate Tribunal | Assessment of duty | Customs Act 1969 | Ss. 25, 79, 80, 157, 168, 193 & 194-A

  21. 2017 PTD 2380 | Lahore High Court | Stock in trade | Sales Tax Act (VII of 1990) | Ss. 33 & 34

  22. 2017 PTD 2380 | Lahore High Court | Stock in trade | Words and phrases |

  23. 2017 PTD 2380 | Lahore High Court | Purpose | Words and phrases--- |

  24. 2017 PTD 2380 | Lahore High Court | Tax credit not allowed | Sales Tax Act (VII 1990) | Ss. 7, 8 & 3

  25. 2017 PTD 2380 | Lahore High Court | Supply— Taxable activity | Sales Tax Act 1990 | Ss. 3, 2(33), 2(35) & 2(41)

  26. 2017 PTD 2377 | Islamabad High Court | Default surcharge--- Willful default | Sales Tax Act 1990 | S. 34

  27. 2017 PTD 2366 | Sindh High Court | Advance income tax --- Auction by High Court | Income Tax Ordinance 2001 | Ss. 161, 162, 182(2), 205 & 236-A---Constitution of Pakistan Arts. 176 & 192

  28. 2017 PTD 2357 | Customs Appellate Tribunal | Smuggling of antiques | Customs Act (IV of 1969) | Ss. 2(s), 9, 10, 16, 156(1)(8)(89), 157(2), 179 & 194-A(4)

  29. 2017 PTD 2340 | Lahore High Court | Exemption from income | Income Tax Ordinance 2001 | Ss. 53, 159, Cl, 47B of Part IV of Second Sched & Cl. 57 of Part I of the Second Sched

  30. 2017 PTD 2316 | APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI | Taxing Statute | Interpretation of statutes |

  31. 2017 PTD 2316 | APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI | Revisional Jurisdiction of (I.A.C) | Wealth Tax Act 1963 [Since repealed] | Ss 17-B

  32. 2017 PTD 2316 | APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI | Imposition of wealth tax | Wealth Tax Act 1963 [Since repealed] | Ss. 2(e)(ii), 16(3), 23 & 17-B

  33. 2017 PTD 2296 | Lahore High Court | transfer of the right | Sales Tax Act (VII of 1990) | Ss. 2(33) & 2(41

  34. 2017 PTD 2296 | Lahore High Court | Supply Sale and Transfer | Sales Tax Act 1990 | Ss. 3(3B), 2(33), 2(41) & Ninth Sched.---Constitution of Pakistan, Art. 199 & Entry No. 49 of Part I of the Forth Sched

  35. 2017 PTD 2291 | Inland Revenue Appellate Tribunal | Amendment of Assessment | Income Tax Ordinance (XLIX of 2001) | Ss. 29, 114, 120 & 122(5-A)

  36. 2017 PTD 2284 | Lahore High Court | Recovery of sales tax--- Limitation | Sales Tax Act (VII of 1990) | Ss. 74 36(3) & 47

  37. 2017 PTD 2284 | Lahore High Court | Limitation | Law of limitation |

  38. 2017 PTD 2280 | Inland Revenue Appellate Tribunal | Event Management Services | Sindh Sales Tax on Services Act 2011 | S. 43 Second sched.

  39. 2017 PTD 2269 | Islamabad High Court | Telecommunication services | Federal Excise Act (VII of 2005) | -Ss. 7, 3 & Sched. Constitution of Pakistan, Arts. 270AA, 142, 199 & Forth Sched.--Federal Excise Rules, 2005, R. 43---S.R.O. No. 550(I)/ 2006 dated 05.06.2006

  40. 2017 PTD 2269 | Islamabad High Court | Jurisdiction of High Court | Constitution of Pakistan | Art.199

  41. 2017 PTD 2265 | Customs Appellate Tribunal | Value of goods | Customs Act (IV of 1969) | Ss. 25 & 81(3)

  42. 2017 PTD 2255 | Lahore High Court | Retail price | Customs Act 1969 | Ss. 25, 32, 79 & 8 Federal Excise Act 2005 Ss. 4(2) & 3 Sales Tax Act (1990) S. 47 CBR Letter C.No. 1(20)-CEB/94 dated 27.9.19940

  43. 2017 PTD 2250 | Customs Appellate Tribunal | Transaction value | Customs Act 1969 | Ss. 25, 32, 79 & 80

  44. 2017 PTD 2247 | Lahore High Court | Input tax adjustment | Sales Tax Act 1990 | Ss.73, 3, 8A, 7 & 47

  45. 2017 PTD 2234 | Inland Revenue Appellate Tribunal | Brokerage or commission | Income Tax Ordinance 2001 | Ss. 133-A & 233

  46. 2017 PTD 2227 | Balochistan High Court | Amendment of assessment | Income Tax Ordinance 2001 | Ss. 221, 122 & 133

  47. 2017 PTD 2227 | Balochistan High Court | “Rectification” of mistake | Income Tax Ordinance 2001 | Ss.221

  48. 2017 PTD 2227 | Balochistan High Court | Amendment was the formal revision | Income Tax Ordinance 2001 | Ss.221 & 122

  49. 2017 PTD 2227 | Balochistan High Court | Business | Interpretation of statute |

  50. 2017 PTD 2217 | Customs Appellate Tribunal | “Smuggling” --- Burden of proof | Customs Act 1969 | Ss. 2(s), 16, 168, 177 & 186---SRO No.118(I)/83, dated 12-2-83---S.R.O. No.486(I)/2007 Qanun-e-Shahadat (10 of 1984), Arts.117 & 121

Judgments

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

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

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

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

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

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

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

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

  9. Lahore High Court | 2010 PTD 1366 | |

  10. Sindh High Court | 2010 PTD 1094 | |

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

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

  13. Federal Tax Ombudsman | 2010 PTD 124 | |

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

  15. Sindh High Court | 2010 PTD 922 | |

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

  17. Lahore High Court | 2010 PTD 1216 | |

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

  19. Sindh High Court | 2010 PTD 1225 | |

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

  21. Lahore High Court | 2010 PTD 1311 | |

  22. | 2010 PTD 2086 | |

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

  24. | 2010 PTD 1886 | |

  25. Peshawar High Court | 2010 PTD 515 | |

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

  27. Peshawar High Court | 2010 PTD 515 | |

  28. Lahore High Court | 2010 PTD 2403 | |

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

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

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

  32. Islamabad High Court | 2009 PTD 1661 | |

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

  34. Sindh High Court | 2009 PTD 131 | |

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

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

  37. Sindh High Court | 2009 PTD 66 | |

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

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

  40. Sindh High Court | 2009 PTD 331 | |

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

  42. Sindh High Court | 2009 PTD 131 | Income Tax Ordinance, 1979 | 65,11,15

  43. Sindh High Court | 2009 PTD 131 | |

  44. Lahore High Court | 2009 PTD 722 | Sales Tax Act, 1990 | 13,2(41),4,7(2),7

  45. Lahore High Court | 2009 PTD 722 | |

  46. Lahore High Court | 2009 PTD 224 | Income Tax Ordinance, 1979 | 62

  47. Lahore High Court | 2009 PTD 224 | |

  48. Sindh High Court | 2009 PTD 1499 | Income Tax Ordinance, 1979 | 18,136

  49. Sindh High Court | 2009 PTD 1499 | Income Tax Ordinance, 1979 | 18,136

  50. Lahore High Court | 2009 PTD 1507 | |

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

S.M. Ramzan Gillani

Advocate High Court (MA , LL.B & LL.M)
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