| Citation(s) |
|---|
| 2025 SLG 299 2025 SLD 299 |
Appellate Tribunal Inland Revenue, Islamabad
ITA No.1889/IB/2024 (Tax Period, 2021)
Sd/(M. M. AKRAM) JUDICIAL MEMBER Sd/(IMRAN LATIF MINHAS) ACCOUNTANT MEMBER
Appellant By: Mr. Amraiz Khan, Advocate
Respondent BY: Mr. Khurshid Alam, DR
ITA No.1889/IB/2024 (Tax Period, 2021)
Sd/(M. M. AKRAM) JUDICIAL MEMBER Sd/(IMRAN LATIF MINHAS) ACCOUNTANT MEMBER
Appellant By: Mr. Amraiz Khan, Advocate
Respondent BY: Mr. Khurshid Alam, DR
M/s Wise Communication Systems (Pvt) Limited; House No.96 10 Road, New Appellant Mulpur Satellite Town, Rawalpindi. NTN: 1887287
VS
Deputy Commissioner Inland Revenue, Respondent Zone-IV, Range-II, LTO, Islamabad.
Law: Income Tax Ordinance, 2001
Section: 161, 205, 153B
1. Background of the Case:
The appellant company derives income from telecommunication services.
An audit of the company's 2021 tax return indicated a royalty payment of Rs. 102,419,112 on which tax was allegedly not deducted.
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