Presumptive Tax Regime and Entitlement of Exemption under Section 126F

Mr. Justice Shahid Jamil Khan in his judgment has decided the issue regarding Presumptive Tax Regime and entitlement of exemption under Section 126F of Income Tax Ordinance in PTR No. 71 of 2014. 1. Taxpayers, in the tax years 2010, 2011 & 2012, derived income from execution of construction contracts and other civil engineering projects. Read more about Presumptive Tax Regime and Entitlement of Exemption under Section 126F[…]

Levy of Federal Excise Duty on Franchise Services

Mrs. Justice Ayesha A. Malik in her judgment has decided the issue regarding levy of federal excise duty on franchise services in Writ Petition No. 9491 of 2006. 1. Through this petition, the Petitioner has challenged the levy of federal excise duty on the Petitioner for the franchise services provided to the Petitioner under its Read more about Levy of Federal Excise Duty on Franchise Services[…]

Freedom of Information and Exclusion Criteria

Mr. Justice Shams Mehmood Mirza in his judgment has decided the issue regarding freedom of information and exclusion criteria under the law in Writ Petition No. 28180 of 2014. 1. This writ petition raises an interesting point regarding the availability of the power with the President to entertain and adjudicate upon representation filed against the Read more about Freedom of Information and Exclusion Criteria[…]

Interpretation of Law by FBR

Mr. Justice Shahid Jamil Khan in his judgment has decided the issue regarding interpretation of law by FBR in Writ Petition No. 27266 of 2012. 1. This judgment shall also decide connected Writ Petition Nos.27267 of 2012 and 32842 of 2013, as same legal issue under similar facts is involved. Petitioner has challenged show cause Read more about Interpretation of Law by FBR[…]

Interim Relief and Challenge to Section 4B of Income Tax Ordinance

Mr. Justice Shahid Karim in his judgment has decided the issue regarding interim relief and challenge to section 4B of Income Tax Ordinance in Writ Petition No. 38612 of 2015. 1. This is an application for the grant of interim relief pendente lite. 2. The main petition lays a challenge to the insertion of section 4B Read more about Interim Relief and Challenge to Section 4B of Income Tax Ordinance[…]

Beverages Sector and Imposition of Federal Excise Duty on Franchise Fee

Mr. Justice Muhammad Sajid Mehmood Sethi in his judgment has decided the issue regarding beverages sector and imposition of Federal Excise Duty on franchise fee in Writ Petition No. 16047 of 2010. 1. Brief facts, as narrated in this writ petition, are that the petitioner is a private limited company, engaged in the business of Read more about Beverages Sector and Imposition of Federal Excise Duty on Franchise Fee[…]