229/2017 Suit Aga Khan Fund For Economic Development S.A. (Plaintiff) V/S Pakistan & Others. (Defendant)

Sindh High CourtTax Law2023

Bench: Hon'ble Mr. Justice Muhammad Faisal Kamal Alam(Author)

229/2017 Suit Aga Khan Fund For Economic Development S.A. (Plaintiff) V/S Pakistan & Others. (Defendant) Sindh High Court

Bench: Hon'ble Mr. Justice Muhammad Faisal Kamal Alam(Author) Order Date: 11-JAN-23

It is held that provisions of Treaty, which are statutorily recognized in terms of Section 107 of the Income Tax Law, has been given preference and would prevail over the provisions of the Income Tax Law. In Paragraph-9 of the above judgment, question of imposition of Super Tax has been specifically dealt with and the contention of the Department / Suit No.229 of 2017 present Defendants, has been discarded.

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229/2017 Suit Aga Khan Fund For Economic Development S.A. (Plaintiff) V/S Pakistan & Others. (Defendant)

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