"Pakistan does not agree with several portions and findings of the investigation report, as these are factually not correct," the military said in a statement after a detailed review of the U.S. investigation.

The U.S. report released on December 22 found both American and Pakistani forces were to blame for the incident near the Afghan border, inflaming already strained ties.

"Affixing partial responsibility of the incident on Pakistan is therefore unjustified and unacceptable," said the Pakistani military.