FATEH YARN PVT. LTD.FAISALABAD vs COMMISSIONER INLAND REVENUE FAISALABAD S — 2021 SCMR 1133 SUPREME-COURT

Case information

Citation: 2021 SCMR 1133 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2021
Reporter: SCMR
Parties: FATEH YARN PVT. LTD.FAISALABAD vs COMMISSIONER INLAND REVENUE FAISALABAD S
Provisions referred to: S. 7

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

FATEH YARN PVT. LTD.FAISALABAD VS COMMISSIONER INLAND REVENUE FAISALABAD S. 7(1)---Input tax credit, claim of---Fake documentary evidence---No reliable documentary evidence was provided by the petitioner-tax payer to support its claim of input tax credit, therefore the same should be disallowed (in fact whatever evidence had been provided was fake)---Petition for leave to appeal was converted into appeal and partly allowed.

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