The COMMISSIONER INLAND REVENUE vs The SECRETARY REVENUE DIVISION Second Sched — 2021 PTD 11 SUPREME-COURT

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The COMMISSIONER INLAND REVENUE VS The SECRETARY REVENUE DIVISION Second Sched. Pt. I, Cl. 126F [since omitted]---Franchisee of mobile company (franchisor) carrying out business in District Nowshera---Payment of commission by franchisor to the franchisee---Exemption from deduction of advance tax on payment of commission for a period of three years starting from tax year 2010 ('the exemption clause')---Applicability---Held, that Sr. No. 1 of paragraph 3 of Circular No.14 of 2011 dated 6.10.2011 issued by the Federal Board of Revenue ('the Circular) provided benefit of exemption clause to those tax payers located inside the affected and moderately affected areas of Khyber Pakhtunkhwa, ('the specified areas') and whose business was also carried on inside the specified areas---Place of business of respondent-tax payer in the present case was admittedly located in a 'moderately affected area' within the meaning of the exemption clause---Case of respondent-tax payer fell squarely within Sr. No. 1 of paragraph 3 of the 'Circular'---Department itself regarded the income of taxpayers such as the respondent as entitled to the benefit of the exemption clause---Such scenario was also clearly confirmed in para 7 of the judgment in Husnain Cotex Limited v. Commissioner Inland Revenue 2017 SCMR 822 = 2017 PTD 1561, wherein such tax-payers had been described as the "affectees" of the "adverse business environment" for whom the exemption clause was intended---Respondent-tax payer was clearly entitled to the benefit of the exemption clause--- Appeal filed by department was dismissed. Citation Name: 2021 PTD 11 SUPREME-COURTBookmark this Case The COMMISSIONER INLAND REVENUE VS The SECRETARY REVENUE DIVISION art. 185(3)---Leave refusing order passed by the Supreme Court---Such order did not constitute a binding authority.

The COMMISSIONER INLAND REVENUE vs The SECRETARY REVENUE DIVISION Second Sched — 2021 PTD 11 SUPREME-COURT

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