PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

TELENOR PAKISTAN (PVT.) LTD. vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S — 2024 PTD 619 ISLAMABAD

Case information

Citation
2024 PTD 619 ISLAMABAD
Court
Islamabad High Court
Year
2024
Reporter
PTD
Parties
TELENOR PAKISTAN (PVT.) LTD. vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 20---D

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

TELENOR PAKISTAN (PVT.) LTD. VS APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S. 20---Deductions in computing income chargeable under the head "Income from Business"---Scope---Taxpayer returned losses with the claim that its deductible expenses exceeded its taxable income--- Taxpayer had deducted from its taxable income, the "activation tax" as an expenditure incurred by it wholly and exclusively for the purposes of business---Validity---Government of Pakistan had imposed a levy at the rate of Rs.500 per set for activation of the cellular phone---Liability to charge, collect and pay the levy was on the cellular company---Levy was to be deposited through a monthly sales tax return---SRO whereby the levy was imposed had clearly stated that no adjustment of input tax was admissible to the cellular company operator or the buyer against the levy---Said charge was an indirect tax and was to be recovered from the customer---In this behalf burden was on the customer and the cellular company was only a collecting agent---Commercial expediency was no justification for not passing on the liability to the customers, as the levy was across the board and not on any individual company---Accessing officer had rightly disregarded the expense claimed by the taxpayer---Reference applications were dismissed.

Other judgments reported in 2024 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English