COMMISSIONER INLAND REVENUE, RTO, LYALPUR ZONE, FAISALABAD vs M.M — 2024 PTD 99 LAHORE-HIGH-COURT-LAHORE

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COMMISSIONER INLAND REVENUE, RTO, LYALPUR ZONE, FAISALABAD VS M.M. ENTERPRISES (MUNIR AHMAD), FAISALABAD Ss. 113, 133 (1) & Second Sched., Part-IV, Cl. 45A---Notification SRO No. 333(I)/2011, dated 02-05-2011---Reference---Withholding tax---Deductions---Whether the Appellate Tribunal had not erred in law by vacating orders passed by lower fora wrongly relying on Notification SRO 333(I)/2011, dated 02-05-2011 and Clause 45A of Part IV of Second Sched. ignoring S.113 of the Income Tax Ordinance, 2001---Validity---Restraint imposed specifically excluded incidence of withholding tax deductions under S.153(1)(a) of Income Tax Ordinance, 2001---As no deduction was permissible, therefore, no question of classification of such deduction as final tax, in terms of S.153(3) of Income Tax Ordinance, 2001 had arisen---Taxpayer claimed income from both streams, covered under normal and final tax regimes---Incidence of deduction of withholding tax under S. 153(1)(a) of Income Tax Ordinance, 2001 and claiming benefit of proviso were mutually exclusive---Allegations that withholding tax deductions were claimed as corresponding adjustment of minimum tax liability were misconceived---Provision of S. 113 of Income Tax Ordinance, 2001 was not ignored and order of Appellate Tribunal Inland Revenue was not fully comprehended---Appellate Tribunal Inland Revenue did not commit any illegality and had rightly construed scope and effect of proviso to Cl. 45A of Part-IV of Second Schedule to Income Tax Ordinance, 2001 and correctly allowed concessional rates for the purposes of minimum tax liability---High Court declined to interfere in the matter as Appellate Tribunal Inland Revenue did not commit any error while construing S.113 and Cl. 45A, Part-IV of Second Sched. to Income Tax Ordinance, 2001 for the purposes of relevant tax years--Reference was dismissed, in circumstances.

COMMISSIONER INLAND REVENUE, RTO, LYALPUR ZONE, FAISALABAD vs M.M — 2024 PTD 99 LAHORE-HIGH-COURT-LAHORE

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