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TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S — 2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD vs The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 7---D; S. 7; 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

TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.7---Determination of tax liability---Scope---Once a registered person established that the goods/services in question on which input tax had been paid were used or to be used "directly, indirectly or even remotely" for the purpose of 'taxable activity' or for the purpose of 'taxable supplies' made or to be made by that person, then the person became entitled to the deduction of the said input tax for the purpose from the output tax that was due from the person in respect of a particular tax period in terms of S.7 of the Sales Tax Act, 1990.

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