Butani Exports Limited vs Commissioner General of Inland Revenue – CA INCOME TAX NO. 04/2010-2015

In the case between Butani Exports Limited and the Commissioner General of Inland Revenue, Department of Inland Revenue, the court addressed the issue of whether the Board of Review formulated and considered all relevant questions of law presented by the Appellant, particularly regarding the admissibility and production of original import/export and bank documents. The court held that all five legal questions, including the two additional questions raised by the Appellant, must be addressed, reaffirming the principle that appellate review must encompass the full scope of material legal questions. This decision relied on a comprehensive interpretation of Section 2(3)(b) of the Value Added Tax Act and precedents concerning evidentiary responsibilities, emphasizing that questions of law relat