Afghanistan had yesterday said that the attack on Kabul's Hotel Serena was planned "outside the country", in an indirect reference to Pakistan.
"It is highly disturbing that attempts are being made to somehow implicate Pakistan in this terrorist incident. We reject the insinuation. The tendency to immediately blame Pakistan is unhelpful and should be discarded," the Foreign Office here said.
It also expressed surprise over Afghan Interior Ministry voicing concern over the recently-initiated dialogue process with TTP, "even though the Afghan leadership, at the highest level, has been expressing its support for this initiative".
"Pakistan remains committed to building a positive and mutually beneficial relationship with Afghanistan. This, however, requires a conducive environment for constructive engagement," the statement said.
Pakistan has condemned the terrorist attack on the Sarena Hotel in Kabul, which claimed many innocent lives. A Pakistani national has also sustained serious injuries and remains under treatment, it added.
An AFP journalist, Sardar Ahmad, his wife and two of their three children, along with another Afghan and four foreigners were killed in Thursday's attack.