Definite Information for Amendment of Income Tax Assessment

Mr. Justice Tariq Saleem Sheikh in his judgment has decided the issue regarding definite information for amendment of income tax assessment in P.T.R No. 404 of 2012. 1. This is an application by way of reference under Section 133 of the Income Tax Ordinance, 2001 (the “Ordinance”), against order dated 25-6-2012 passed by the Appellate Read more about Definite Information for Amendment of Income Tax Assessment[…]

Expiry of Initial Limitation and Extension of Time

Mr. Justice Tariq Saleem Sheikh in his judgment has decided the issue regarding expiry of initial limitation and extension of time by the Federal Board of Revenue in S.T.R No. 30 of 2014. 1. This is an application by way of reference under Section 47 of the Sales Tax Act, 1990 (the “Act”), against Order Read more about Expiry of Initial Limitation and Extension of Time[…]

Income Tax Notice after Five Years and Retrospective Legislation

Mr. Justice Tariq Saleem Sheikh in his judgment has decided the issue regarding issuance of income tax notice after five years and retrospective legislation in P.T.R No. 197 of 2010. 1. Through this judgment we intend to decide PTR No.197/2010 and the connected Tax References mentioned in Schedule-A filed by the Petitioner Department under Section Read more about Income Tax Notice after Five Years and Retrospective Legislation[…]

Tax Relief by Government Exemption and Treatment under Final Tax Regime

Mr. Justice Faisal Arab in his judgment has decided the issue regarding grant of tax relief by Government exemption and treatment under final tax regime in Civil Petition No. 3364 of 2016 etc. 1. In order to grant tax relief to the taxpayers of certain areas of the province of Khyber Pakhtunkhwa, FATA and PATA, Read more about Tax Relief by Government Exemption and Treatment under Final Tax Regime[…]

Production of Tax Records beyond the Limit Prescribed by Law

Mr. Justice Shahid Karim in his judgment has decided the issue of production of tax records beyond the limit prescribed by law in Writ Petition No. 18703 of 2008. 1. This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, lays a challenge to the notice dated 06.12.2008 issued by the Read more about Production of Tax Records beyond the Limit Prescribed by Law[…]

Vires of Section 122(1), 122(5-A) and 210 of Income Tax Ordinance

Mr. Justice Athar Minallah in his judgment has decided the issue regarding vires of section 122(1), 122(5-A) and 210 of Income Tax Ordinance in Writ Petition No. 4001 of 2012. 1. The facts, in brief, are that the petitioners are juridical persons and were served with respective notices under sections 122(5-A) read with 122(9) of Read more about Vires of Section 122(1), 122(5-A) and 210 of Income Tax Ordinance[…]

Advance Income Tax on Auction Price

Mr. Justice Muhammad Sajid Mehmood Sethi in his judgment has decided the issue of advance income tax on auction price and declared it intra vires the Constitution of Islamic Republic of Pakistan 1973 in Writ Petition No. 33336 of 2015. 1. Brief facts of the case are that petitioner was declared the successful/highest bidder on Read more about Advance Income Tax on Auction Price[…]

Billboards installed on Public Property

Mr. Justice Amir Hani Muslim in his judgment has decided the issue of billboards installed on public property in Civil Misc Application No.209-K of 2014. 1. In compliance with the Orders of this Court passed on 10.3.2016, the learned Additional Attorney General for Pakistan has placed before us an interim report reflecting that the meetings Read more about Billboards installed on Public Property[…]

Retention of 10% Input Tax Adjustment by FBR

Mrs. Justice Ayesha A. Malik in her judgment has decided the issue regarding retention of 10% input tax adjustment by FBR under section 8B of Sales Tax Act 1990 (“Act”) in Writ Petition No. 3479 of 2013. 1. This common judgment decides upon the issues raised in the Writ Petitions detailed in Schedule “A” and “B”, Read more about Retention of 10% Input Tax Adjustment by FBR[…]

Taxation of Provincial Government’s Property under Federal Laws

Mr. Justice Qazi Faez Isa in his judgment has decided the issue of taxation of Provincial Government’s property under Federal Laws in Civil Appeal No. 493 of 2011. 1. This appeal assails the judgment dated 30th July 2008 of a learned Single Judge of the Lahore High Court, Lahore, whereby he had partly modified the Read more about Taxation of Provincial Government’s Property under Federal Laws[…]