210/2012 I.T.R.A Commissioner Inland Revenue. (Applicant) V/S K.E.S.C (Respondent)
Sindh High Court2024
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Jawad Akbar Sarwana(Author)
210/2012 I.T.R.A Commissioner Inland Revenue. (Applicant) V/S K.E.S.C (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar, Hon'ble Mr. Justice Jawad Akbar Sarwana(Author) Order Date: 30-SEP-24
Subsidy/tariff adjustment availed by DISCO (and shown in its books of account) as a receivable from the Government of Pakistan constitutes turnover under Section 113(3) is leviable to charge of minimum tax under section 113 of ITO, 2001
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