| Citation(s) |
|---|
| 2025 SLG 1810 2025 SLD 1810 |
Appellate Tribunal Inland Revenue, Karachi
STA No. 181/KB/2025
Present : MR. TAUQEER ASLAM, CHAIRMAN AND MR. EMAD UL HASAN, MEMBER
Date of Hearing: 22.05.2025. Date of Order: 29.05.2025 Appellant by: Mr. Muhammad Hasham Khan, Adv.
Respondent by: Mr. Mukhtar Shar, DR.
STA No. 181/KB/2025
Present : MR. TAUQEER ASLAM, CHAIRMAN AND MR. EMAD UL HASAN, MEMBER
Date of Hearing: 22.05.2025. Date of Order: 29.05.2025 Appellant by: Mr. Muhammad Hasham Khan, Adv.
Respondent by: Mr. Mukhtar Shar, DR.
M/S. CENTURY ENGINEERING INDUSTRIES (PVT) LTD, PLOT # A-29, SUPER HIGHWAY, S.I.T.E, KARACHI. ...... APPELLANT
VS
THE CIR ZONE-II, LTO, KARACHI. ...... RESPONDENT
Law: Income Tax Ordinance, 2001
Section: 153(4)
Law: Sales Tax Act, 1990
Section: 73
SUMMARY:
Tribunal's Key Findings & Decision Suppliers Were Legally Compliant:
Suppliers (Pegasus Mills, Moonlight Systems, Yazman Traders) were active and registered during the transaction period (Jan-Jun 2024).