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---Constitution of Pakistan, Art.247(3)---Complaint against illegal issuance of notice for audit---Exemption from income tax---Complainant, a private limited company, was engaged in manufacturing and sale of ghee and cooking oil---Unit of complainant was located in Malakand (PATA) which was exempt from tax under Art.247(3) of the Constitution---Claim of total exemption was rejected and 20% of turnover was assessed by the Authority to tax and assessment order under S.124(1) of Income Tax Ordinance, 2001 was accordingly passed---Said assessment order was annulled by C.I.T. (Appeals) observing that the Assessing Officer had failed to bring any concrete evidence on record to support his action of treating 20%, sales having been made in taxable territory---Second appeal by the department agains...
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