Case Law Update 37#: Commissioner Appeals can confirm, modify or annul but cannot Remand back the case Annexure-F is not a statement of taxpayers and should not be used to determine his income tax liability Post author:ajeeb Post published: March 18, 2024 Post category: Continue ReadingCase Law Update 37#: Commissioner Appeals can confirm, modify or annul but cannot Remand back the case Annexure-F is not a statement of taxpayers and should not be used to determine his income tax liability
Case Law Update 36#: Section 3(2) and 3(9A) of Sales Tax Act start with non-obstante clause and, therefore, have overriding effect. Appellant had rightly discharged sales tax liability at reduced rate of 14% Appellant had rightly claimed input tax during the period wherein procedure of POS integration was not introduced by FBR Post author:ajeeb Post published: March 18, 2024 Post category: Continue ReadingCase Law Update 36#: Section 3(2) and 3(9A) of Sales Tax Act start with non-obstante clause and, therefore, have overriding effect. Appellant had rightly discharged sales tax liability at reduced rate of 14% Appellant had rightly claimed input tax during the period wherein procedure of POS integration was not introduced by FBR
Case Law Update 35#:Not passing the Refund Order in 60 days does not entitle to demand for a favourable Refund Order Post author:ajeeb Post published: March 15, 2024 Post category: Continue ReadingCase Law Update 35#:Not passing the Refund Order in 60 days does not entitle to demand for a favourable Refund Order
Case Law Update 34#: Catena between Section 111 & Section 122; Sequel of Proceedings to be followed Prospective Application of explanation added to section 122 Post author:ajeeb Post published: March 15, 2024 Post category: Continue ReadingCase Law Update 34#: Catena between Section 111 & Section 122; Sequel of Proceedings to be followed Prospective Application of explanation added to section 122
Case Law Update 33#: Extension of Stay Over 120 Days is Permitted Discontinuing Stay During Pending Appeal, Only Facilitates Illegal Coercive Recovery Post author:ajeeb Post published: March 4, 2024 Post category: Continue ReadingCase Law Update 33#: Extension of Stay Over 120 Days is Permitted Discontinuing Stay During Pending Appeal, Only Facilitates Illegal Coercive Recovery
Case Law Update 32#: Tax on Actual Services only, not on the Basis of Registration Post author:ajeeb Post published: March 4, 2024 Post category: Continue ReadingCase Law Update 32#: Tax on Actual Services only, not on the Basis of Registration
Case Law Update 31#: Distributor is a Service Provider Sales Tax on Services is to be Charged by him on his Margin/Commission Post author:ajeeb Post published: February 16, 2024 Post category: Continue ReadingCase Law Update 31#: Distributor is a Service Provider Sales Tax on Services is to be Charged by him on his Margin/Commission
Case Law Update 30#: Shifting of Onus or Burden of proof onto the taxpayer dismissed. Showcause without homework by the department dismissed. Post author:ajeeb Post published: February 13, 2024 Post category: Continue ReadingCase Law Update 30#: Shifting of Onus or Burden of proof onto the taxpayer dismissed. Showcause without homework by the department dismissed.
Case Law Update 29#: Income from (i) CDC (ii) CSC and (iii) THC are part of profits of Shipping Company from Operations in International Traffic Post author:ajeeb Post published: February 13, 2024 Post category: Continue ReadingCase Law Update 29#: Income from (i) CDC (ii) CSC and (iii) THC are part of profits of Shipping Company from Operations in International Traffic
DECEMBER 31st, 2023 was SUNDAY ACTIVE TAXPAYER LIST 2024 (ATL 2024) Post author:ajeeb Post published: February 1, 2024 Post category: Continue ReadingDECEMBER 31st, 2023 was SUNDAY ACTIVE TAXPAYER LIST 2024 (ATL 2024)
