493/2009 I.T.R.A Commissioner (Legal Division) (Applicant) V/S Pakistan Services Limited (Respondent)

Sindh High CourtTax Law2023

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author)

493/2009 I.T.R.A Commissioner (Legal Division) (Applicant) V/S Pakistan Services Limited (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal(Author) Order Date: 14-FEB-23

no penalty can be imposed or sustained under Section 111(2)(b) of the Income Tax Ordinance, 1979, without proving mensrea and deliberate intention to claim expenses not incurred actually.

Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.

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493/2009 I.T.R.A Commissioner (Legal Division) (Applicant) V/S Pakistan Services Limited (Respondent)

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