• 10-Dec-2024: HANDOUT ON CASE LAW UPDATES; YEAR 2024
• 07-Dec-2024: 30th CASE LAW UPDATE OF 2024 ; INPUT CANNOT BE DISALLOWED UNDER SECTION 73 ONLY PENALTY CAN BE IMPOSED
• 06-Dec-2024: HANDOUT ON CASE LAW UPDATES; YEAR 2023
• 05-Dec-2024: 29th LAW UPDATE OF 2024 ; 180 DAYS TIME LIMIT IS DIRECTORY FOR CIRA
• 25-Nov-2024: 27th CASE LAW UPDATE OF 2024; DEPARTMENT CANNOT START ASSESSMENT AT THE TIME OF REFUND ORDER. DEPARTMENT CANNOT CHANGE THE NATURE OF TAX DEDUCTION FROM NTR TO FTR AT THE TIME OF REFUND ORDER. DEPARTMENT CANNOT REJECT THE REFUND ORDER ON POINT OF BARRED BY TIME LIMITATION
• 18-Nov-2024: 26th CASE LAW UPDATE OF 2024; DEDUCTION OF SECTION 156A FROM PETROL PUMPS IN FATA IS PAKISTAN SOURCE INCOME; PLACE OF INCOME ORIGINATION IS PIVOTAL FOR EXEMPTION OF ENTITIES SITUATED IN FATA
• 31-Oct-2024: 25th CASE LAW UPDATE OF 2024; INPUT DISALLOWANCE IS PREROGATIVE OF THE GOVERNMENT. INPUT NOT ALLOWED ON GOODS NOT DIRECTLY USED IN TAXABLE SUPPLY
• 24-Oct-2024: 24th CASE LAW UPDATE OF 2024 ; SRB CANNOT COLLECT SWWF TILL THE CHANGE IN RULING OF COUNCIL OF COMMON INTEREST (CCI) AUTOMATIC TRANSFER OF APPEAL TO SRB TRIBUNAL
• 21-Oct-2024: 23rd CASE LAW UPDATE OF 2024 ; OFFERRING ONESELF FOR AUDIT U/C 72B WAS A PRECONDITION FOR WITHHOLDING EXEMPTION ON IMPORT
• 21-Oct-2024: 22nd CASE LAW UPDATE OF 2024 ; NO FURTHER SALES TAX ON DRUGS/PHARMACEUTICALS PRODUCTS
• 16-Oct-2024: 21st CASE LAW UPDATE OF 2024 ; NO RIGHT OF APPEAL GIVEN; NO COERCIVE RECOVERY CAN BE TAKEN: SOES
• 23-Sep-2024: 20th CASE LAW UPDATE OF 2024 ;PURCHASE AND INSTALLATION BOTH ARE MUST. TAX CREDIT AT FULL 10%. REDUCTION TO 5% IS DISCRIMINATION
• 23-Sep-2024: 19th CASE LAW UPDATE OF 2024; HEARING NOTICE IS A MUST EVEN IF THERE IS NO PROVISION FOR IT
• 18-Sep-2024: 18th CASE LAW UPDATE OF 2024 ; ALTERNATIVE DISPUTE RESOLUTION (ADR) IS MUST FOR STATE OWNED ENTERPRISE (SOE)
• 16-Sep-2024: 17th CASE LAW UPDATE OF 2024; INSURANCE MONEY IS ACTIONABLE CLAIM, NOT CHARGEABLE TO SALES TAX
• 13-Sep-2024: 16th CASE LAW UPDATE OF 2024 INPUT TAX ON HOTEL BILLS ALLOWED INPUT TAX ON PURCHASE OF VEHICLE ALLOWED
• 11-Sep-2024: 15th CASE LAW UPDATE OF 2024 ; MERELY PASSING OF HOLDING PERIOD DOESN’T GIVE EXEMPTION: THERE IS NO VESTED RIGHT AGAINST THE LAW: DISCRIMINATION OVERRULED
• 11-Sep-2024: 14th CASE LAW UPDATE OF 2024 ; SUBSEQUENT SUSPENSION AND BLACKLISITNG NOT TO DISALLOW INPUT ADJUSTMENT; BLACKLISITNG NOT TO APPLY RETROACTIVELY
• 01-Sep-2024: 13th CASE LAW UPDATE OF 2024 DEFAULT IS WILLFUL OR INADVERTENT; SURCHARGE IS PAYABLE PENALTY IS A DIFFERENT CONSIDERATION: REMANDED BACK TO HIGH COURT
• 01-Sep-2024: 12th CASE LAW UPDATE OF 2024 ; EFFECT OF NON-SUSPENSION OF TRIBUNAL’S ORDERS; TRIBUNAL HAS POWER TO ENFORCE ITS ORDERS
• 26-Aug-2024: 11th CASE LAW UPDATE OF 2024 ;ISSUANCE OF NOTICE AND COMPLETION
• 26-Aug-2024: 10TH CASE LAW UPDATE OF 2024:COLOCATION SERVICE DOES NOT FALL UNDER THE DEFINITION OF TELECOMMUNICATION SERVICES IN SRB
• 25-Aug-2024: 9TH CASE LAW UPDATE OF 2024: SALES TAX PAYMENT BORNE BY BUSINESS
• 19-Aug-2024: 8TH CASE LAW UPDATE OF 2024: INCOME OF A TRUST EXEMPT FROM TAX DIVERTED TO BENEFICIARIES DUE TO OVERRIDING TITLE WILL STILL BE TAXED IN THE HANDS OF THE TRUST. MERE SETTING THE FUNDS APART IS NOT ENOUGH TO CLAIM EXEMPTION. OUTRIGHT EXPENDITURE IN WELFARE ACTIVITIES IS MUST
• 19-Aug-2024: 7TH CASE LAW UPDATE OF 2024 (AUGUST 19, 2024); A HIGH COURT DECISION IS NOT BINDING ON OTHER HIGH COURTS; A SUPREME COURT DECISION IS BINDING ON ALL COURTS BUT NOT ON SUPREME COURT
• 26-July-2024: 4th CASE LAW UPDATE OF 2024 (JULY 26, 2024); BURDEN OF PROOF ON THE DEPARTMENT; INADMISSIBILITY OF INPUT SALES TAX
• 25-July-2024: 3rd CASE LAW UPDATE OF 2024 (JULY 25, 2024) COMMISSIONER CANNOT REJECT A LOWER ESTIMATE OF PAYMENT OF ADVANCE TAX
• 07-Jun-2024: 02ND OF 2024: DEMAND OF RECORD OR INFORMATION BY SRB IN ABSENCE OF AUDIT, INQUIRY OR INVESTIGATION IS ABUSE OF POWERS
• 07-Jun-2024: 01ST OF 2024 KTBA: EXPORTERS CAN CARRY FORWARD EXCESS OF TURNOVER TAX UNDER NTR AND SALE OF DAMAGED IMPORTED RAW MATERIAL OR FINISHED GOODS IS NOT FTR
• 18-Mar-2024: 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
• 18-Mar-2024: 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
• 15-Mar-2024: Case Law Update 35#:Not passing the Refund Order in 60 days does not entitle to demand for a favourable Refund Order
• 15-Mar-2024: Case Law Update 34#: Catena between Section 111 & Section 122; Sequel of Proceedings to be followed Prospective Application of explanation added to section 122
• 04-Mar-2024: Case Law Update 33#: Extension of Stay Over 120 Days is Permitted Discontinuing Stay During Pending Appeal, Only Facilitates Illegal Coercive Recovery
• 04-Mar-2024: Case Law Update 32#: Tax on Actual Services only, not on the Basis of Registration
• 16-Feb-2024: Case Law Update 31#: Distributor is a Service Provider Sales Tax on Services is to be Charged by him on his Margin/Commission
• 13-Feb-2024: Case Law Update 30#: Shifting of Onus or Burden of proof onto the taxpayer dismissed. Showcause without homework by the department dismissed.
• 13-Feb-2024: 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
• 01-Feb-2024: Case Law Update 28#: Subsidy is taxable
• 16-Jan-2024: Case Law Update 27#: Minimum Tax on Turnover not to Apply on Reimbursement of Expenses; Only Gross fee for Services is Liable to Minimum Tax
• 28-Dec-2023: Case Law Update 26#: Damages Awarded Against Illegal and Arbitrary Actions of the Departmental Officials Which Inflicted Loss to the Assessee
• 28-Dec-2023: Case Law Update 25#: Awarded for the Persecution and Illegal attachment of Property not Belonging to the Assesee
• 06-Dec-2023: Case Law Update # 24: Automatic Selection for Audit upon late Return Filing won’t Apply if the Extension Application was not rejected
• 01-Nov-2023: CIRA can pass order after 120 Days 120 Days; Limit is Directory
• 24-Oct-2023: PE of a Non-Resident depends on Stay of the Non-Resident, not on the Stay of Project SC
• 09-Oct-2023: Case Law Update #21 “FBR ordered to gazette and to post all the Notifications and Orders on Website.”
• 09-Oct-2023: Case Law Update #20 “SHC orders Every Service Provider to Pay 39% ST (Extra & Further Tax) on Electricity Bills”
• Case Law Update #19, 26 September 2023
• Case Law Update #18, 26 September 2023
• Case Law Update #17, 26 September 2023
• Case Law Update #16, 26 September 2023
• Case Law Update #15, 26 September 2023
• Case Law Update #14, 01 September 2023
  • Accelerated Depreciation allowance can be claimed on Old buildings
• Case Law Update #13, 01 September 2023
  • Agency Relationship is Established through a Binding Agreement where an Agent is Granted Authority to Act on behalf of its Principal
• Case Law Update #12, 25 August 2023
  • Sub-sections 11(1) and 11(6) of the Sales Tax Act, 1990 both are meant for registered person. There is no inconsistency in between. Principle of Non-Obstante clause cannot be applied.
• Case Law Update #11, 21 August 2023
  • No Super Tax where Capital Gains on Property having a holding period of 4 Years or more is Zero
• Case Law Update #10, 20 July 2023
  • Assessment order under Section 120 of the Income Tax Ordinance,2001 (the Ordinance) once amended under Section 122(5A) of the Ordinance is not open to amendment under Section 122(1)(5) of the Ordinance
• Case Law Update #9, 19 July 2023
  • Input On Packing Material for June 2018 and Earlier to Remain Disallowed. Amendment to Allow the Input Cannot be Applied Retrospectively
• Case Law Update #8, 22 June 2023
  • Extra Sales Tax is a Valid Piece of Legislation; SRO 896 of 2013 of October 04, 2013 does not suffer from Excessive Delegation of Legislative Authority
• Case Law Update #7, 21 June 2023
  • Indian cases cannot be followed in presence of Pakistani case law; Default Surcharge cannot be charged without mens rea
• Case Law Update #6, 21 May 2023
  • Recommendation to reconsider Condonation Application
  • Recommendations to DGI&I-C to Conduct Inquiry & to Compensate for Damage to the Confiscated Property
  • Recommendation to Treat Teaching Staff of FG School and PG School at Par in Terms of Section 149 of the ITO 2001
  • Recommendation to Evolve & Enforce a Mechanism for Audit of Income Tax Collection on Sale & Purchase of Property
  • Recommendation to Revisit Scheme of Deregistration of Deceased Person and Formulation of SOPS therefor
• Case Law Update #5, 12 May 2023
  • judgment on Seizure of records is illegal if the Commissioner cannot justify in writing the circumstances for his Raid under Section 40A
• Case Law Update #4, 03 May 2023
  • Judgment on FTO can pass disciplinary recommendations to FBR against its Officers by Lahore High Court
• Case Law Update #3, 20 April 2023
  • CIT vs Mian Liaquat Ali 2023 SCMC 523
• Case Law Update #2, 11 April 2023
  • Order : 1% on income tax on unrented properties held illegal in the province of Punjab
• Case Law Update #1, 31 March 2023
  • Order 59B: 22 March 2023: No Exemption to Inter Corporate Dividend SHC