| Citation(s) |
|---|
| 2026 SLG 29 2026 SLD 29 = 2025 LHC 8065 = 2026 PTD 1596 |
Lahore High Court
ITR No.56010 of 2024
PRESENT; (ABID AZIZ SHEIKH) JUDGE (MALIK JAVID IQBAL WAINS) JUDGE
Date of hearing: 13.10.2025 Applicant-taxpayer by: Mr. Tanzil ur Rehman Hotiana, Advocate.
Respondent- department by: Barrister Muhammad Saram Israr, Advocate / Legal Advisor
ITR No.56010 of 2024
PRESENT; (ABID AZIZ SHEIKH) JUDGE (MALIK JAVID IQBAL WAINS) JUDGE
Date of hearing: 13.10.2025 Applicant-taxpayer by: Mr. Tanzil ur Rehman Hotiana, Advocate.
Respondent- department by: Barrister Muhammad Saram Israr, Advocate / Legal Advisor
M/s Naubahar Bottling Company (Pvt.) ltd.
VS
. Commissioner Inland Revenue, LTO, Lahore, etc.
Law: Income Tax Ordinance, 2001
Section: 120, 122(5A), 122(9), 24(3), 24(4), 133
Case Summary
The High Court dismissed the taxpayer’s Reference Application filed under Section 133 of the Income Tax Ordinance, 2001, challenging the order of the Appellate Tribunal Inland Revenue, Lahore. The Court upheld the Tribunal’s findings that:
Jurisdiction under Section 122(5A) was validly assumed by the tax authorities.
Publicity expenses constituted intangible assets creating enduring benefit and were therefore not allowable as a full deduction in one tax year.