| Citation(s) |
|---|
| 2025 SLG 5377 2025 SLD 5377 = 2025 PTD 1707 |
Appellate Tribunal Inland Revenue
I.T.A. No. 2941/LB of 2024, decided on 5th May, 2025. Date of hearing: 29th April, 2025
PRESENT; MUHAMMAD TAHIR AND ZAHID SIKANDAR, MEMBERS
Farhan Attique, ACA for Appellant, Abdullah Zulfiqar, DR for
Respondent
I.T.A. No. 2941/LB of 2024, decided on 5th May, 2025. Date of hearing: 29th April, 2025
PRESENT; MUHAMMAD TAHIR AND ZAHID SIKANDAR, MEMBERS
Farhan Attique, ACA for Appellant, Abdullah Zulfiqar, DR for
Respondent
WARTSILA PAKISTAN (PVT.) LTD.
VS
COMMISSIONER INLAND REVENUE, LTO, LAHORE
Law: Income Tax Ordinance, 2001
Section: 120, 4C. 4C(2)(iii), 4C(2), 154, 154A
The central conflict was how to classify - foreign indenting commission - for the purpose of calculating the Super Tax income base under Section 4C(2).
Taxpayer's Position (Appellant):