Taxation Matters and Jurisdiction of Civil Court

Mr. Justice Aqeel Ahmed Abbasi in his judgment has decided the issue regarding taxation matters and jurisdiction of civil court in High Court Appeal No. 263 of 2016. 1. Through this common judgment, by consent of all the learned counsel, we intend to dispose of the above mentioned High Court Appeals, which require resolution of Read more about Taxation Matters and Jurisdiction of Civil Court[…]

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[…]

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[…]

Charging of Advance Income Tax on Electricity Consumption Only

Mr. Justice Muhammad Sajid Mehmood Sethi in his judgment has decided the issue regarding charging of advance income tax on electricity consumption only in Tax Reference No. 27 of 2014. 1. Through instant reference application under Section 133 of the Income Tax Ordinance, 2001 (“Ordinance”), following questions of law, asserted to have arisen out of Read more about Charging of Advance Income Tax on Electricity Consumption Only[…]

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[…]

Withholding Tax Liability of Natural and Juristic persons

Mr. Justice Shahid Jamil Khan in his judgment has decided the issue regarding withholding tax liability of natural and juristic persons in Petition for Tax Reference No. 497 of 2012. 1. This judgment shall also decide PTR Nos. 498, 499, 500, 501, 502, 503, 504, 505, 506, 507, 508 and 509 of 2012, as all Read more about Withholding Tax Liability of Natural and Juristic persons[…]

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[…]

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[…]

Scope of Terms Turnover, Services Rendered and Supply of Goods in Tax Laws

Mr. Justice Mian Saqib Nisar in his judgment has decided the issue regarding scope of terms turnover, services rendered and supply of goods in tax laws in Civil Appeals No. 1084 of 2008 etc. 1. These appeals, by leave of the Court, and petitions involve similar question(s) of law, hence are being disposed of together. The Read more about Scope of Terms Turnover, Services Rendered and Supply of Goods in Tax Laws[…]