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Appellate Tribunal Inland Revenue 2013 Income Tax Ordinance (XXXI of 1979)--

2013 PTD 1070

Liability of persons failing to deduct or pay tax
Messrs HABIBULLAH COASTAL POWER (PVT.) LIMITED, QUETTA
Appellant
VS
COMMISSIONER OF INCOME TAX, QUETTA
Respondent

Case Laws / Head Notes / Paras

Liability of persons failing to deduct or pay tax---Rate of tax---Contention of Revenue was that deduction of tax for turnkey power projects should be at 8% and not 4% in respect of a contract was incorrect---ECC directive as accepted by the Federal Board of Revenue had already settled the issue with regard to such contract---Contention of the taxpayer seemed to be correct in submitting that Revenue was unnecessarily reopening a dispute which had been long settled.