COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, PESHAWAR vs G.A — 2025 PTD 540 INLAND REVENUE APPELLATE TRIB

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COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, PESHAWAR VS G.A. POLYMER (PVT.) LTD. Ss. 8(1)(a) & 25---SRO 490(I) /2004 dated 12-06-2004---Tax credit, allowance of---Suppression of production---Electricity consumed in labourer's residential colony---Input tax adjustment---Scope---Registered person (company) filed appeal against the order passed by the Commissioner Appeals---Contention of the appellant (registered person) was that the first Appellate Authority (Commissioner Inland Revenue (Appeals) had erred in law in confirming the issue of suppression of production and disallowance of input tax on account of electricity consumed in the labourer's colony---Validity---In support of its contention regarding alleged suppression of production, the Appellant (registered person /company) placed on record certain documents (the copies of invoices, payment proof, bank statements of seller and buyer, challans of withholding sales tax and advance income tax on the subject transaction)---Department / respondent, on confrontation, was unable to refute all the said documents--- Similarly, the disallowance of input tax on electricity consumed in the residential colony of the labourers was not warranted as the input tax paid on electricity bills consumed in the residential colony of the labourer's was to be allowed---Appellate Tribunal Inland Revenue set aside impugned orders passed by the Commissioner (Appeals) on both the account and directed the department to immediately either issue the refund of amount having been recovered from the appellant during the pendency of the present appeal or allow the adjustment of the said amount against the future tax liability of the appellant.---Appeal filed by the registered person (company) was accepted, in circumstances.

COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, PESHAWAR vs G.A — 2025 PTD 540 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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