| Citation(s) |
|---|
| 2025 SLG 1826 2025 SLD 1826 |
MA (Cond.) No. 1062/KB/2024, STA No. 827/KB/2024
PRESENT: MR. AIJAZ AHMED KHAN, MEMBER AND MR. FAKHAR-UL-ZAMAN AKHTAR, MEMBER
Applicant by: Mr. Kazi Zeeshan Akbar, FCA Responder by: Mr. Saqlain Raza, D.R. Date of Hearing: 22-01-2025. Date of Order: 08.04.2025
M/S. INTEROCEAN CARGO SERVICES (PVT) LTD., KARACHI......APPLICANT
VS
THE ASSISTANT COMMISSIONER-IR, ZONE-I, MTO, KARACHI......RESPONDENT
Law: Sales Tax Act, 1990
Section: 11(2)
Law: Income Tax Ordinance, 2001
Section: 11(5)
SUMMARY:
Applicant/Registered Person engaged in Stevedores and Cargo Transportation Services, which fall under the Provincial Domain post 18th Amendment (Sindh Revenue Board jurisdiction).
Tax period under dispute: July 2020 to June 2021.