SuperNews 26-9-2026 (Judgments – Cirs – Establishment of National Faceless Center NFC – Fixed Tax Scheme Collections – Tax Returns – Asan Tax Sch – Cus Vals)

The following topics can be found in their own Tax Law posts:

1.      SHC Judgment [ITRA 432 to 435 -24] 25-9-2026 CIR vs ATIR – US Co’s (NR) Branch Office (PE) – Maintenance of Power Plants – Royalty, Tech & License Fee as Exp – 122(5A) Order – S 105 – Dismissed

2.      LHC Judgment [ITR 100 to 105 -25] 21-9-2026 CIR Vs ATIR – Tax on Directors’ Fee – WHT u-Sec 149(3) – Salary Questioned – Sec 21 Disallowance – 2022 SCMR 1082 – Dismissed

3.      LHC Judgment [WP 2928 -26 & Others] AFR 24-9-2026 Vs FBR – Notices under AML Act & FIR Challenged – Predicate Offences – PLD 2025 SC 633 – SRO 425-16 – Sec 111 or 122 Jurisdiction – Dismissed

4.      SHC Judgment [HCA 249 -19] 24-9-2026 ST Exemption on sale of Salt – Import-Supply – ST Entry 29-107 6^th Sch vide Fin Act 2014 – Brand, TM, Retail Packing – 2018 SCMR 1444 – Dismissed

5.      SHC Order [CP 5543 -26] 10-9-2026

6.      LHC Judgment [STR 95 -25] 23-9-2026 CIR Vs ATIR – Exemption to Fertilizers – Refund of Input Tax Attributable to Unconsumed Closing Stock – Reverse Input Tax – Secs 8-10 – 2025 SCMR 1 – Remanded Back

7.      LHC Judgment [STR 61 -25] 23-9-2026 Manufacturer & Exporter Vs CIR-ATIR – Audit by DGRRA – Refund of Input Tax – Blacklisted Unit’s Invoice – PTCL 2011 CL 109 – Remanded Back

8.      SHC Judgment [SSTRA 1301 -23] 25-9-2026 SRB Vs ATSRB – Secs 43-44 – Non Payment of Tax and Non Filing of e-Returns – Penalty & Default Surcharge deletion Challenged – Partially Allowed

9.      SHC Judgment [SSTRA 53 -24] 25-9-2026 SRB Vs ATSRB – 2026 SCMR 833 – Secs 43-44 – Penalty & Default Surcharge – will full or mens rea – Dismissed

10.   SHC Judgment [SSTRA 06 -25] 25-9-2026 Secs 43-44-47 SST Act – Penalty & Default Surcharge – Non Payment of Tax – will full or mens rea – Partially Allowed

11.   SHC Judgment [SSTRA 45 -26] 25-9-2026 Secs 43-44 SST Act – Penalty & Default Surcharge – Non Payment of Tax – late deposit and late filing – will full or mens rea – Partially Allowed

12.   SHC Judgment [SSTRA 436 -18] 25-9-2026 Secs 43-44-45-65 SST Act – Penalty & Default Surcharge – Non Payment of Tax – will full or mens rea – Partially Allowed

13.   LHC Judgment [Cus Ref 25 -26] 22-9-2026 Unconditional Release of Vehicle used for offending goods in designed false cavities – SROs 499-09 1619-24 – 2025 SCMR 684 – Allowed

14.   SHC Judgment [SCRA 19 -17] 23-9-2026 Cus Agent Vs CAT – SBP Report – Short Realisation – LCs Concealment – Under Valuation of Consignment – Rs 1 Lac Penalty – 2025 SCMR 1936 – Allowed

15.   DG Cus Val Order in Review [47 -26] 18-9-2026 Review Pet u-S 25D Cus Act vs Cus Val 2l05 of 2026 (Mobile Phone Accessories) – Valuation Modified

16.   ATIR Order [ITA 829 -2020] 24-9-2026 Vs CIR – Moveable Assets – Income Support Levy repealed vide Fin Act 2014 – TY-2013 Case – Ex Parte Order – Jurisdiction – 2020 PTD 1407 – Allowed

17.   ATIR Order [ITA 144 -26] 21-8-2026 Lower Dir Taxpayer Vs CIR – Cap Gain on Immovable Property – Exemption under Cl-145A P-I 2^nd sch & Sec 53 ITO – Sec 4C Super Tax Notice – Allowed

18.   ATIR Order [ITAs 1481-1482 -2020] 4-9-2026 Vs CIRA – Sec 122(5) RW Sec 111 ITO – Concealment of Income – Purchase from Sister concern for own use – 3^rd party info – 2024 SCMR 700 – Allowed

19.   ATIR Order [STA 181 -19] 1-9-2026 CIR Vs CIRA – Gross Revenue without Corresponding declarations in ST Returns – Sec 11(2) – Non Payment of ST & Late Filings – Exemption to below 50M – Dismissed

20.   IT SRO 1655 of 2026 Procedure for Electronic Scrutiny and Intimation of Issues Detected by the Computerized System

21.   IT SRO 1651 of 2026 Draft Rules in respect of Faceless Audit and Assessment

22.   FBR Cir 25-9-2026 Extension in Date of Submission of Sales Tax & Federal Excise Return for the Tax Period of August, 2026

23.   FBR Cir 22-9-2026 Promotions

24.   FBR Notification 24-9-2026 Exoneration – Reinstatement

25.   FBR Press Release – 25-9-2026

The following topics are included in the given attachment:

26.   FBR ESTABLISHES NATIONAL FACELESS CENTRE NFC IN ISLAMABAD.

27.   FBR CREATES NEW POST OF DG NFC

28.   RS32.5M COLLECTED UNDER FIXED TAX: KAYANI HOPES MORE TRADERS WILL FILE RETURNS; FBR LAUNCHES FACELESS AUDIT SYSTEM

29.   FBR BARRED FROM COERCING MEPCO INTO RS4.53BN TAX RECOVERY

30.   INCOME TAX RETURNS, WEALTH STATEMENTS: PM URGED TO EXTEND DEADLINE

31.   LATE TAX RETURNS: GOVT WARNS SHOPKEEPERS OF FINES

32.   ASAN TAX SCHEME BRINGS NEARLY 10,000 SHOPKEEPERS INTO TAX NET

33.   APEX COURT EXPLAINS VALIDITY OF VALUATION RULING

34.   NEW VALUES ON IMPORT OF SODIUM SULPHATE ANHYDROUS FIXED