Disallowance of royalty claim
Disallowance of royalty claim legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Appellate Authority below for previous year i.e. tax year 2009, had set aside the issue; and for the year under consideration, Appellate Authority also referred to the observation in the immediately proceeding year; and also issued certain directions
Order of Appellate Authority for the tax year 2009 was setting aside of that addition with direction that Assessing Officer should examine the contention of the taxpayer regarding comparability of the facts of two cases, with relevant details and decide accordingly
Issue was set aside for fresh adjudication.
"Disallowance of royalty claim", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/124956056
Precedents & Case Laws citing "Disallowance of royalty claim"
2016 P T D (Trib
Messrs MERCK (PVT.) LTD, KARACHI and others Versus COMMISSIONER INLAND REVENUE, ZONE-I, LTU, KARACHI and others
Court: Inland Revenue Appellate Tribunal2000 P T D 556
COMMISSIONER OF INCOME-TAX Versus GORELAL DUBEY
Court: 232 I T R 2462011 P T D (Trib
Messrs HONDA ATLAS CARS (PAKISTAN) LTD, LAHORE Versus C.I.T., LEGAL DIVISION, LTU, LAHORE
Court: Inland Revenue Appellate Tribunal of Pakistan1997 P T D (Trib
N/A
Court: Income-tax Appellate Tribunal Pakistan2011 P T D (Trib
PAKISTAN TELECOMMUNICATION CO. LTD, ISLAMABAD Versus DCIT, CIR-11, COMPANIES ZONE, ISLAMABAD
Court: Appellate Tribunal Inland Revenues, Islamabad2000 P T D 54
COMMISSIONER OF INCOME-TAX Versus RAIPUR MANUFACTURING CO.
Court: 231 1 T R 5982001 P T D 2673
COMMISSIONER OF INCOME-TAX Versus ARVIND MILLS LTD
Court: Gujarat High Court (India)1981 P T D 112
RAM KUMAR PHARMACEUTICAL WORKS Versus COMMISSIONER OF INCOME‑TAX
Court: Allahabad (India)1984 P T D 364
THE COMMISSIONER OF INCOME-TAX (CENTRAL ZONE), KARACHI Versus MESSRS OXFORD UNIVERSITY PRESS, KARACHI
Court: Karachi