--Appeal is Appellate Tribunal---Memorandum of Understanding between companies and Member, Federal Board of Revenue---Status---Matter relating to Memorandum of Understanding had neither been raised through the grounds of appeal nor it arose from the orders of the officers below, which were subject of appeal---Appellate Tribunal was not a proper forum to resolve the dispute arising out of Memorandum of Understanding---Such memorandum had no legal status as it had neither been codified as law by the legislative body nor had been notified by the subordinate legislation, rather it was a Memorandum of Understanding between the E&P Companies and Member Federal Board of Revenue.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Income Tax Appellate Tribunal | 2012 | Messrs MND EXPLORATION AND PRODUCTION LTD. and others Vs C.I.R., L.T.U., ISLAMABAD and others |
Income Tax Ordinance (XXXI of 1979)---
---S.134 |
Appeal is Appellate Tribunal |