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SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss — 2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 368 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 7; S. 73; Sales Tax Act

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

SALEEM BATTERY CENTER, SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.7 & 73---Determination of tax liability---Certain transactions not admissible---Scope---Registered person can claim 'input tax adjustment' against 'output tax' in accordance with provisions of S.7 read with S.73 of the Sales Tax Act, 1990.

Other judgments reported in 2022 PTD

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