Income Tax Reference Applications (ITRA)

ITRA is filed under the Income Tax Ordinance 2001 against the order of the Appellate Tribunal Inland Revenue (ATIR) before the High Court to challenge wrong application or interpretation of law by the Tax Authorities.

The procedure in ITRA is as under:

  1. Filing of ITRA
  2. Preliminary Hearing, framing of Legal Questions to be decided by the Court and Issue of notices upon Respondents i.e. the Tax Department.
  3. If required, comments by the Respondent(s)
  4. Hearing
  5. Decision of the questions in affirmative or negative.

We have appeared in ITRAs and Constitutional Petitions involving Income Tax matters on the following issues:

  1. Applicability of surcharge on Minimum Tax
  2. Best Judgment Assessment
  3. Apportionment of Common Expenses between income under Normal Tax Regime (NTR) and income under Presumptive Tax Regime (PTR)
  4. Apportionment of Admin. & Distribution expenses to Dividend and Capital Gain.
  5. Non-issue of Exemption Certificate
  6. Treatment of tax deducted at source as Minimum Tax in case of exempt income
  7. Treatment of tax collected at the import stage as Final Tax in case of exempt income
  8. Assessment of income under Normal Tax Regime (NTR), while covered under the Final Tax Regime (FTR).
  9. Levy of income tax on surplus funds of an NPO
  10. Super Tax
  11. Requirement of Exemption Certificate from Approved funds
  12. Incorrect classification for the purpose of rate of Minimum Tax
  13. Levy of Income Tax on undistributed profits
  14. Withdrawal of tax exemption from Greenfield Industry through subsequent legislation.

AH&Co. is the first and the only law firm of Pakistan having an industry experienced Fellow of Chartered Accounts cum Advocate Supreme Court as well as other Advocate having practical working experience in the corporate sector, therefore we have due capability and capacity to understand and plead any complex tax issue.



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