| Citation(s) |
|---|
| 2025 SLG 4241 2025 SLD 4241 = 2025 PTCL 819 |
Appellate Tribunal Inland Revenue, Peshawar
ITA No. 440/PB/2024 (Tax Year 2020), decided on 5th March, 2025.
Present: Mr. M. Abdullah Khan Kakar, Member and Mr. Dr. Shah Khan Member.
Appellant by: Mr. Hussain Ahmad Sherazi, Mr. Mouzzam Ali Butt, Advocates.
Respondent by: Mr. Faheem Sikandar, DR.
ITA No. 440/PB/2024 (Tax Year 2020), decided on 5th March, 2025.
Present: Mr. M. Abdullah Khan Kakar, Member and Mr. Dr. Shah Khan Member.
Appellant by: Mr. Hussain Ahmad Sherazi, Mr. Mouzzam Ali Butt, Advocates.
Respondent by: Mr. Faheem Sikandar, DR.
M/s. Peshawar Electric
VERSUS
: The CommissionerSupply Company (PESCO) Inland Revenue, RTO,
Law: Income Tax Ordinance, 2001
Section: 113
INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
Section 113; Second Schedule, Part-I, Clause (102A) &