DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR vs COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI R — 2025 PTD 1880 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2025 PTD 1880 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2025
Reporter: PTD
Parties: DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR vs COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI R
Subject matter: Tax & Customs
Provisions referred to: S. 24---E; Services Act (XII of 2011)

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

DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR VS COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI R.42 (1)(a)---Sindh Sales Tax on Services Act (XII of 2011), S.24---Exemption, entitlement to---Scope---There is no denial to exemption provided under the R. 42(1)(a) but the entitlement of such exemption is subject to registration and also filing of returns---Without filing a return no person can avail any exemption---Appellate Tribunal, Sindh Revenue Board, maintained the impugned order / findings of Commissioner (Appeals)---Appeal was dismissed, in circumstances.

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