Law: Income Tax Ordinance, 2001

Section: 2(22A),113,First Schedule

Law: Constitution of Pakistan, 1973

Section: 189,201

(a) Income Tax Ordinance (XLIX of 2001)----S.113, First Sched., Sr. 2, Division IX--Minimum tax-- Distributor--Scope--Question before Appellate Tribunal was whether the status of taxpayer was of a distributor--Claim of taxpayer was that his case fell in Sr. 2(a) of First Schedule of Division IX and to prove that fact he had produced certificates issued by different electronic companies--Validity--Certificates issued by the companies had no sanctity in the absence of any supporting evidence i.e. sales invoices, entries in books of accounts, distribution agreements, etcetera--No agreement was placed on record by the taxpayer to prove the relationship--Taxpayer had failed to establish his status as a distributor with any documentary evidence, therefore, the assessing officer had rightly charged the minimum tax--Appeals were dismissed. (b) Income Tax Ordinance (XLIX of 2001)--Ss.113, 2(22A), First Sched., Sr. 2, Division IX--Minimum tax-- Distributor--Fast moving consumer goods--Scope--Question before Appellate Tribunal was whether the household electrical appliances fell in the category of fast moving consumer goods as defined in S. 2(22 A) of Income Tax Ordinance, 2001--Validity--Household electrical appliances e.g. television, refrigerator, air conditioners, etc., did not fall in the definition of fast moving consumer goods for the reason that neither they were frequently purchased by the consumer nor their costs were relatively low--Though these appliances were used in almost every house but they were also durable in nature as the consumer did not buy these items on frequent basis. 2018 PTD 1582 distinguished. (c) Income Tax Ordinance (XLIX of 2001)---S. 2(22A)--Fast moving consumer goods--Scope--Definition of fast moving consumer goods reflects that they are those goods which are in the daily usage of a consumer--Definition ousts those goods from’ the definition of Fast Moving Consumer Goods which are durable in nature--Despite goods of daily demand and usage if goods are durable in character the same cannot be treated as fast moving consumer goods under the Income Tax Ordinance, 2001.  (d) Income Tax Ordinance (XLIX of 2001)----S.2(22A)--Fast moving…

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