27/11/2025
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🔥 LHC Drops the Hammer on PRA Tribunal’s Faulty Tax Decision 🔥
Lahore: The Lahore High Court (LHC) has overturned a Punjab Revenue Authority Tribunal ruling, calling it out for not properly checking the company’s transactions 💼📉 before declaring it a WHT agent.
A two-member Multan Bench said the Tribunal skipped the essential transaction-by-transaction review, which is crucial to decide what’s taxable and the actual liability. ⚖️🔍
The company’s legal team argued that the Tribunal leaned too heavily on Section 14(3) in a way that tilted the case toward the tax department. The LHC also noted that the demand—based on Section 52—couldn’t rely on later amendments to justify old proceedings. ⏳🚫
The Court stressed that even if figures come from audited accounts, authorities must still reconcile each service, check taxability, rates, and real WHT liability—steps the Tribunal completely missed. ❌📊