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COMMISSIONER INLAND REVENUE (ZONE-I), RTO, RAWALPINDI vs TARIQ MAHMOOD, PROPRIETOR STANDARD MEDICAL STORE Ss — 2022 PTD 1 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 1 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE (ZONE-I), RTO, RAWALPINDI vs TARIQ MAHMOOD, PROPRIETOR STANDARD MEDICAL STORE Ss
Subject matter
Tax & Customs

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

COMMISSIONER INLAND REVENUE (ZONE-I), RTO, RAWALPINDI VS TARIQ MAHMOOD, PROPRIETOR STANDARD MEDICAL STORE Ss.113, 122(5a), 133(1) & Second Schedule, Part-III, clause 8---Tax rebate, entitlement of---authorities were aggrieved of order passed by appellate Tribunal Inland Revenue against tax rebate allowed to taxpayer who was not distributor of pharmaceutical products---Validity---While allowing appeal of taxpayer, appellate Tribunal Inland Revenue had erroneously found pharmaceutical products to fall within the fast moving consumer goods, therefore, taxpayer was not entitled to any rebate on that basis---High Court set aside order in question and remanded the matter to appellate Tribunal Inland Revenue for decision afresh---Reference was allowed accordingly.

Other judgments reported in 2022 PTD

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