Tax Law
637 judgments — showing 1-100
2013 S C M R 587
Limitation for challenging a void order --- Scope --- Sales Tax Department passed order in original against the petitioner-company --- Appeal filed against such order was dismissed by the Appellate Tribunal as being time…
PLJ 2018 Islamabad 143
PLJ 2018 Islamabad 143 Present : Miangul Hassan Aurangzeb, J. SOHAIL AHMED JAN—Petitioner versus SIRAJ AHMED JAN and others--Respondents C.R. No. 73 of 2016, decided on 2.10.2017. Civil Procedure Code, 1908 (V of 1908)--…
Suspension of Registration of Sales Tax Registered Person
PLJ 2018 Lahore 1051 Present : Shahid Karim, J. M/s. IMRAN ALI LUBRICANTS--Petitioner versus FEDERATION OF PAKISTAN and others--Respondents W.P. No. 39468 of 2016, decided on 2.4.2018. Sales Tax Rules, 2006-- ----R. 12(d…
The Pakistan Animal Quarantine (Import and Export of Animal and Animal Products) Ordinance, 1979
THE GAZETTE OF PAKISTAN, EXTRA., SEPT. 17, 1979 ORDINANCE to regulate the import, export and quarantine of animals and animal products. WHEREAS it is expedient to regulate the import, export and quarantine of animals and…
THE ELECTORAL LAWS (AMENDMENT) ORDINANCE, 2013
ORDINANCE NO. IV OF 2013 An Ordinance further to amend the Representation of the People Act, 1976 and the Electoral Rolls Act, 1974 [Gazette of Pakistan , Extraordinary, Part-I, 9 th May, 2013] No. F. 2(1)/2013-Pub.— The…
DRAFT GROUP COMPANIES REGISTRATION REGULATIONS, 2008
SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN Islamabad, the ________, 2008 NOTIFICATION S.R.O. _________ 2008. In exercise of powers conferred by section 506A of the Companies Ordinance, 1984 (XLVII of 1984), the follo…
Pecuniary Jurisdiction in case of confiscated vehicle
PLJ 2013 Tax Cases ( Qta .) 93 (DB) Present: Muhammad Noor Meskanzai and Abdul Qadir Mengal , JJ. COLLECTOR OF CUSTOMS, QUETTA --Appellant versus CUSTOMS, SALES TAX AND CENTRAL EXCISE, APPELLATE TRIBUNAL-III, QUETTA and…
Reference to High Court in a case decided by Member Customs Appellant Tribunal
PLJ 2013 Tax Cases (Kar.) 119 (DB) Present: Aqeel Ahmed Abbasi and Sadiq Hussain Bhatti, JJ. MUHAMMAD GUL--Applicant versus MEMBER JUDICIAL, CUSTOMS APPELLANT TRIBUNAL, KARACHI and another--Respondents Special Customs Re…
Seizure of Vehicle used in smuggling goods
PLJ 2013 Tax Cases ( Qta .) 54 (DB) Present: Jamal Khan Mandokhail and Ghulam Mustafa Mengal , JJ. COLLECTOR OF CUSTOMS, FEDERAL EXCISE AND SALES TAX, QUETTA --Appellant versus RAMZAN and another--Respondents Custom Refe…
Election Petition - Nomination Papers Rejected
Present: Sagheer Ahmad Qadri , Kh . Imtiaz Ahmad and Ch. Muhammad Younis , JJ. Malik MUHAMMAD SAMEEN KHAN--Appellant versus RETURNING OFFICER etc.--Respondents Election Appeal No. 1 of 2012, heard on 10.1.2012. Represent…
WHY WEALTH TAX AND GAIN TAX ENDED
Since 1980, the wealth statements of the generals, journalist and the people in close connection with these two started bulging in month if not in days. As the war on Russia proceeded, many of these found it very hard…
The Supreme Court Fees Order 2009
Supreme Court Of The United Kingdom The Supreme Court Fees Order 2009 Made30th July 2009 Laid before Parliament 4th August 2009 Coming into force1st October 2009 The Lord Chancellor, with the agreement of the Treasury, m…
THE COFFEE ACT, 1942
THE COFFEE ACT, 1942.ACT NO. 7 OF 1942.[2nd March, 1942.] An Act 1*[to provide for the development under the control of the Union of the coffee industry]. WHEREAS it is expedient 1*[to provide for the development under t…
What is cause of Action?
PLJ 2011 Karachi 52 Present: Muhammad Ali Mazhar, J. NORMEEN SHAFI--Applicant versus AMJAD SHAFI and 5 other--Respondents C.R.A. No. 27 and C.M.A. No. 146 of 2007, decided on 16.5.2011. Cause of action-- ----Right to jud…
Burden of Proof in case of non custom paid vehicle
PLJ 2009 Quetta 76 (DB) Present: Amanullah Khan Yasinzai, C.J. and Mehta Kailash Nath Kohli, J. Syed MUHAMMAD QASIM--Applicant versus ADDL. COLLECTOR CUSTOM (ADJUDICATION) CUSTOMS HOUSE, COLLECTORATE OF CUSTOMS, AIRPORT…
Judgment on confiscation of non custom paid vehicles
PLJ 2003 Lahore 628 (DB) Present: tassaduq hussain jilani and asif saeed khan khosa, JJ. COLLECTOR OF CUSTOMS, LAHORE-Appellant versus AZEEM AHMED-Respondent Customs Appeal No. 333 of 2002, decided on 14.10.2002. (i) Cus…
Is Gratuity a deducible expense
PLJ 2001 Lahore 36 (DB) Present: nasim sikandar & JAWWAD S. khawaja, JJ. M/s. NIDA-I-MILLAT (PVT.) LIMITED, LAHORE-Petitioner versus COMMISSIONER OF INCOME TAX, ZONE-I, LAHORE-Respondent C.T.R. No. 24 of 1989, heard on 2…
Powers of a Civil Judge in Ex-Parte Suits
PLJ 1992 SC 94 Present: DR.NASIM HASAN SHAH, RUSTAM S. SIDHWA AND MUHAMMAD AFZAL LONE, J. M/s. FRIEND ENGINEERING CORPORATION-Appellant versus GOVERNMENT OF PUNJAB and 4 others-Respondents Civil Appeal No.93 of 1987, acc…
1019/2019 Const. P. Muhammad Ayaz Khan & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Mahmood A. Khan, has pronounced the judgment on 24.07.2020 in the case of Muhammad Ayaz Khan and others v. Federation of Pakis…
128/2011 Spl. Cus. Ref. A. Collector Model Customs Hyderabad (Applicant) V/S M/s Khuda Raheem & anothe (Respondent)
128/2011 Spl. Cus. Ref. A. Collector Model Customs Hyderabad (Applicant) V/S M/s Khuda Raheem & anothe (Respondent)…
3757/2013 Const. P. Yaqoob Ahmed (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Muhammad Junaid Ghaffar, has pronounced the judgment on 02.07.2020, filed by large number of petitioners, whereby, imposition …
279/2007 Spl:Sales Tax Ref: A. Collector of Sales Tax and Fderal Excise (Applicant) V/S M/s. Abbott Laboratorie (Pakitan) Ltd (Respondent)
279/2007 Spl:Sales Tax Ref: A. Collector of Sales Tax and Fderal Excise (Applicant) V/S M/s. Abbott Laboratorie (Pakitan) Ltd (Respondent)…
191/2018 Spl:Sales Tax Ref: A. Commissioner I-R Zone-IV (Applicant) V/S Byco Petroleum Pakistan Ltd. (Respondent)
Default surcharge and penalty, in relation to the circular debt.…
5220/2017 Const. P. Sami Pharmaceuticals (Pvt) Ltd (Petitioner) V/S Province Of Sindh & Ors (Respondent)
Tag line Dispute regarding value of supply of services of labor and manpower under heading 9829.0000; Held, that under Sindh Sales Tax Act 2011 read with Rule 42(E) of Sindh Sales Tax Rules 2011 such value does not inclu…
4614/2022 Const. P. Hakimsons (Impex) (Pvt) Ltd & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Levy of tax on deemed income from capital assets in terms of Section 7E of the Income Tax Ordinance, 2001, is valid; within the competence of the Federal Legislature and is not ultra vires to the Constitution.…
5842/2022 Const. P. Shell Pakistan Ltd (Petitioner) V/S Pakistan & Others (Respondent)
Super Tax - Section 4C of the Income Tax Ordinance 2001.…
30/2020 Spl:Sales Tax Ref: A. Fatima Fertilizer Company Limited (Applicant) V/S Commissioner-II SRB (Respondent)
Person liable to tax.…
1764/2014 Suit Muhammad Hussain & Others (Plaintiff) V/S Pakistan & Others (Defendant)
Faced with the presumptive taxation of imports, supplies, contract, exports etc. under section 80-C and 80-CC of the Income Tax Ordinance, 1979, where tax payers challenged the constitutionality of presumptive taxation, …
1872/2016 Suit Saleem Butt.. (Plaintiff) V/S Pakistan & others (Defendant)
Challenge to the vires of section 230(2) of the Income Tax Ordinance, 2001 on the ground of delegation of excessive legislative power not successful. While making such challenge, the Plaintiff had also to demonstrate in…
59/2007 Spl:Sales Tax Ref: A. Digri Sugar Mills Ltd (Applicant) V/S The Additional Collector of Customs & Ors (Respondent)
59/2007 Spl:Sales Tax Ref: A. Digri Sugar Mills Ltd (Applicant) V/S The Additional Collector of Customs & Ors (Respondent)…
2415/2016 Suit Saleem Butt (Plaintiff) V/S Pakistan and Others (Defendant)
Given the mechanism in-built in section 177 of the Income Tax Ordinance, which includes the providing of reasons in writing to the taxpayer, the power conferred on the Commissioner to call for record under section 177(1)…
2019/2015 Suit A&Z Agro Industries (Pvt) Limited. (Plaintiff) V/S Federation of Pakistan & Others.. (Defendant)
Search of premises under section 38 of the Sales Tax Act, 1990, and section 175 of the Income Tax Ordinance, 2001.…
599/2009 I.T.R.A M/s. Karachi Electric Supply Corporation Ltd. (Applicant) V/S The Commissioner of Income Tax (Respondent)
599/2009 I.T.R.A M/s. Karachi Electric Supply Corporation Ltd. (Applicant) V/S The Commissioner of Income Tax (Respondent)…
2500/2015 Spl:Sales Tax Ref: A. Commissioner Inland Revenue Zone-IV (Applicant) V/S M/s. Hamdam Paper Products (Pvt) Ltd. (Respondent)
2500/2015 Spl:Sales Tax Ref: A. Commissioner Inland Revenue Zone-IV (Applicant) V/S M/s. Hamdam Paper Products (Pvt) Ltd. (Respondent)…
2/2017 Spl:Sales Tax Ref: A. IMS Health Pakistan (Pvt) Ltd. (Applicant) V/S Commissioner-II SRB (Respondent)
It is the consideration in money including federal and provincial duties and taxes which constitute value of taxable services which the person provides against the consideration but it excludes the amount of sales tax un…
5482/2017 Const. P. Nestle Pakistan Ltd (Petitioner) V/S The F.B.R & Ors (Respondent)
Role of Customs in recovery of income tax and sales tax post clearance of imports.…
5577/2023 Const. P. SICPA Inks Pakistan Pvt Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Estimate of Advance Tax under Section 147 of Income Tax Ord 2001; such estimate cannot be disputed or challenged by the Commissioner…
5128/2020 Const. P. Farkhunda Muslim (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissi…
43/2009 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Shaikh Nasir Ali (Respondent)
43/2009 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Shaikh Nasir Ali (Respondent)…
200/2003 I.T.C The Commissioner of Income Tax (Appellant) V/S M/S. Dewan Khalid Textile Mills Ltd (Respondent)
200/2003 I.T.C The Commissioner of Income Tax (Appellant) V/S M/S. Dewan Khalid Textile Mills Ltd (Respondent)…
4729/2021 Const. P. Wazir Ali Ind Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Since 2010, Commissioner entrusted with the mandate of calling the record as and when required. Now one thing is for sure that this "as and when required" is not meaningless as being consistently followed and maintained …
24/2020 M.A. MUHAMMAD SHAH KAKAR THR ATTORNEY AHMED SHAH (Appellant) V/S INTELLECTUAL PROPERTY TRIBUNAL AT SINDH & BALOCHIS (Respondent)
SRO 170(I)/2017 dated 17.03.2017 is for "imported goods only" and was not applied to parallel or grey market imports and de-minimis imports. Powers to take action, detention, seizure, confiscation of goods imported into …
836/2012 Suit KHURRAM NASEEMUDDIN (Plaintiff) V/S FEDERATION OF PAKISTAN & OTHERS (Defendant)
Specific Relief Act (I of 1877)--- ----Ss.42, 54, 56 (d) & (e)---Federal Investigation Agency Act, 1974 (VIII of 1975), S.5---Suit for declaration and injunction---Criminal investigation---Refusal of injunction---Plainti…
8233/2019 Const. P. Sapphire Textile Mills Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Tax credit - A challenge to the vires of section 65B of the Income Tax Ordinance 2001, post amendment vide the Finance Act 2019.…
200/2019 Suit Agha Steel Industries Ltd. (Plaintiff) V/S Directorate of Intelligence & Investigation & Ors. (Defendant)
Sales Tax Act & Income Tax Ordinance, 2001 - Power to search premises of a taxpayer under S. 38 of Sales Tax Act and Section 175 of the Income Tax Ordinance 2001 can only by permitted when "some proceedings" are already …
231/2005 I.T.R Major General (R) M. Jalaluddin V/S Asstt:Commissioner of Income Tax (Applicant) V/S Major General (R) M. Jalaluddin V/S Asstt:Commissioner of Income Tax (Respondent)
231/2005 I.T.R Major General (R) M. Jalaluddin V/S Asstt:Commissioner of Income Tax (Applicant) V/S Major General (R) M. Jalaluddin V/S Asstt:Commissioner of Income Tax (Respondent)…
1089/2016 Const. P. MAL Pakistan Ltd (Petitioner) V/S PAKISTAN through secretary revnue Division (Respondent)
Extra tax levied in terms of Section 3(5) of the Sales Tax Act 1990 read with SRO 896(I)/2013 dated 4.10.2013 read with Sales Tax General Order No.27 of 2014 dated 18.3.2014 is valid, lawful and not ultra vires…
49/2021 I.T.R.A CIVIL AVIATION AUTHORITY (Applicant) V/S THE APPELLATE TRIBUNAL INLAND REVENUE AND ANOTHER (Respondent)
Section 236A of Income Tax Ordinance, 2001 requires a person, making sale by public auction or auction by a tender of any property or goods (including property or goods confiscated or attached, either belonging to or not…
160/2024 Spl:Sales Tax Ref: A. M/s. New Era Fabric, Karachi (Applicant) V/S Commissioner Inland Revenue Zone-I, CTO, Kar.& Ors (Respondent)
imposition of penalty under section 33 of the Sales Tax Act, 1990; element of mensrea still a requirement unlike section 34 of the Act.…
1472/2016 Const. P. M/s Tufail Chemical (Petitioner) V/S Province of Sindh and Ors (Respondent)
Sales tax on toll manufacturing is to be paid to FBR/ Federation and not to Province of Sindh…
4778/2021 Const. P. Pakistan Mobile Communication (Petitioner) V/S Pakistan and Others (Respondent)
The impugned enactment is for area which formed part of province i.e. Sindh hence for all intent and purposes Article 142(c) is significant. It emphasized Provincial Assembly to legislate with respect to any matters not …
431/2011 Spl. Cus. Ref. A. Collector Customs Model (Applicant) V/S M/s Ahsan & Company (Respondent)
Jurisdiction; Customs Tribunal; cannot set aside or modify a Valuation Ruling while hearing Appeals against order of Collector Appeals; different jurisdictions of the Tribunal under Section 194A of the Customs Act explai…
887/2018 Const. P. Hassan Zada & Ors (Petitioner) V/S FOP & Ors (Respondent)
that their contingent/contractual/ work-charge appointments/services be regularized in respondent- Directorate of Training and Research (Customs, Excise & Sales Tax) Karachi without discrimination, with a further asserti…
149/2010 Spl. Cus. Ref. A. The Collector of Customs (Appellant) V/S Water & Power Development Authority (Respondent)
149/2010 Spl. Cus. Ref. A. The Collector of Customs (Appellant) V/S Water & Power Development Authority (Respondent)…
201/2005 I.T.R M/s State Life Insurance Corporation of Pakistan (Applicant) V/S Commissioner of Income Tax (Respondent)
201/2005 I.T.R M/s State Life Insurance Corporation of Pakistan (Applicant) V/S Commissioner of Income Tax (Respondent)…
4669/2022 Const. P. Salman Zafar Siddiqui & Others (Petitioner) V/S Govt of Sindh & Others (Respondent)
Pension funds and like trusts are entitled for exemption from Tax under the Income Tax Ordinance 2001, without registration under the Sindh Trusts Act, 2020…
32/2020 I.T.R.A THE COMMISSIONER INLAND REVENUE (Applicant) V/S MAHVASH & JAHANGIR SIDDIQUE FOUNDATION (Respondent)
Section 177(6A) of the Income Tax Ordinance…
455/1990 I.T.R Sindh Club Karachi (Applicant) V/S Commissioner of Income Tax (Respondent)
455/1990 I.T.R Sindh Club Karachi (Applicant) V/S Commissioner of Income Tax (Respondent)…
2013/2015 Suit M/s. A.F Ferguson & Co., & Others. (Plaintiff) V/S Pakistan & Others. (Defendant)
In all these Suits the claim of the Plaintiffs was to the effect that in terms of Section 92 of the Income Tax Ordinance, 2001 there is no compulsion or restriction that it is only the firm which can file its return and …
154/2008 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S China National Water Resourcess Hydropower Eng. (Respondent)
154/2008 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S China National Water Resourcess Hydropower Eng. (Respondent)…
213/2024 Spl. Cus. Ref. A. Director, Directorat Gen., Int.& Inv (Custom) Hyd. (Applicant) V/S Muhammad Sabir S/o Muhammad Yousaf & another (Respondent)
Burden of proof under section 187 Customs Act.…
7176/2022 Const. P. Imran Qadeer (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
(FTO)Federal Tax Ombudsman; jurisdiction to initiate disciplinary proceedings against FBR's employees without any notice; HELD No;…
426/2019 Spl. Cus. Ref. A. United Refrigeration Industires Ltd. (Applicant) V/S Director D I&I-FBR (Respondent)
426/2019 Spl. Cus. Ref. A. United Refrigeration Industires Ltd. (Applicant) V/S Director D I&I-FBR (Respondent)…
700/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Aurangzaib & another (Respondent)
Release of tampered / smuggled vehicle carrying smuggled items.…
2502/2015 Spl. Cus. Ref. A. Collector, Model Customs Collectorate (Applicant) V/S The Customs Appellate Tribunal Bench-I & others (Respondent)
2502/2015 Spl. Cus. Ref. A. Collector, Model Customs Collectorate (Applicant) V/S The Customs Appellate Tribunal Bench-I & others (Respondent)…
2067/2016 Suit M/s. Getz Pharma (Pvt.) Limited (Plaintiff) V/S Federation of Pakistan & others (Defendant)
Through this Suit all Plaintiffs had sought exemption on the packing material imported by them for the manufacture of pharmaceutical products in terms of entry No. 105 of the 6th Schedule to the Sales Tax Act, 1990; how…
94/2021 Spl:Sales Tax Ref: A. Commissioner inland revenue legal (Applicant) V/S M/s filters pakistan pvt. ltd. (Respondent)
Section 6 is pari materia to provisions for recovery of sale tax in respect of goods imported into Pakistan and time and manner shall be similar to that of recovery made under Customs Act, 1969. For the instant matter, f…
7/2024 Spl:Sales Tax Ref: A. M/s. Regus Executive Center Karachi.(Pvt) Ltd. (Applicant) V/S Assistant Commissioner (Unit-04) Karachi & another (Respondent)
Sales tax on renting of property and Business support services; Defined…
850/2020 Suit Dewan Sugar Mills Limited (Plaintiff) V/S Federation of Pakistan & others (Defendant)
Selection for audit under section 25 of the Sales Tax Act and section 46 of the Federal Excise Act requires the giving of reasons.…
183/2017 Spl:Sales Tax Ref: A. M/s. Silver Surgical Complex (Pvt) Ltd. (Applicant) V/S Commissioner I-R Zone-IV (Respondent)
Supplies involving exempt and taxable purchase cannot be treated in a generalized way. Applicant while having input tax adjustment of the above period forgot to apply rule 25(3) of the ibid rules 2006 which does not per…
4658/2018 Const. P. Dewan Motors (Pvt) Ltd and Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Abdul Maalik Gaddi, has pronounced the judgment on 06.08.2020 in the case of Dewan Motors (Pvt) Ltd. and others v. Federation …
100/2009 Spl. Cus. Ref. A. M/s.P & G International Lahore (Appellant) V/S Assistant Collector of Customs & Ors. (Respondent)
100/2009 Spl. Cus. Ref. A. M/s.P & G International Lahore (Appellant) V/S Assistant Collector of Customs & Ors. (Respondent)…
5842/2022 Const. P. Shell Pakistan Ltd (Petitioner) V/S Pakistan & Others (Respondent)
Section 4C Income Tax Ordinance 2001…
557/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S M/s. Umer Zahid Malik & another (Respondent)
Tampered motor vehicles.…
8679/2018 Const. P. Nawab Brothers Steel Mills (Pvt) Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Payment of fixed sales tax under Rule 58H of Special Procedure Rules does not entitles a taxpayer to claim exemption of sales tax at import stage…
850/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Preventive) (Applicant) V/S Falak Jan & another (Respondent)
Exemption is a privilege being enjoyed by diplomats and other dignitaries. If we trace history of last 50 years (though there were earlier SROs also), we come across initial SRO 53(I)/70 issued in exercise of powers avai…
638/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Junaid Enterprises (Respondent)
638/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Junaid Enterprises (Respondent)…
83/2015 Suit Nawab Brothers Steel Mills Ltd., & another. . (Plaintiff) V/S Federation of Pakistan & Others (Defendant)
Customs Act (IV of 1969)--- ----Ss.18(3), 30, 79, 104 & 131---Specific Relief Act (I of 1877), Ss.42 & 54---Civil Procedure Code (V of 1908), O.XXXIX, Rr.1 & 2---Notification S.R.O. 18(I)/2015, dated 14-1-2015---Suit for…
22/2022 Spl. Cus. Ref. A. Collector of Customs (Enforcement) (Applicant) V/S M/s. Ara Detergents & Chemicals FZE & others (Respondent)
Scope of Tribunals power under section 194A Customs Act, 1969.…
5/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Shahzad & another (Respondent)
Confiscation of vehicle under Section 157(2) of the Customs Act, 1969.…
102/2024 Spl:Sales Tax Ref: A. Muhammad Sharif (Prop. of M/s.MSN Enterprises,Kar) (Applicant) V/S The Commissioner Inland Revenue Zone-III, Karachi (Respondent)
Discrepancy in Income Tax and Sales Tax Return; must be reconciled by taxpayer…
217/2024 Spl:Sales Tax Ref: A. M/s. Ramada Industries (Pvt) Ltd., Karachi (Applicant) V/S The Commissioner I. R. Zone-VI, CTO, Kar. &another (Respondent)
input tax claim cannot be denied if subsequently the supplier has been suspended or blacklisted Section 21(3) and Section 8(1)(ca) interpreted…
2249/2016 Suit Indus Motor Co., Limited. (Plaintiff) V/S Pakistan & Others. (Defendant)
Audit of Taxpayers under Section 25 of the Sales Tax Act 1990 and Section 45 and 46 of the Federal Excise Act 2005.…
1372/2018 Const. P. Indus Motors Co. Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Transactional value of Goods; addition of Royalty in such Value under Section 25(2) (d) & (e) of the Customs Act 1969 ; HELD; No…
399/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Pacific Oil Mills (Pvt) Ltd. & another (Respondent)
No Reference Application is maintainable under section 196 of the customs act against an order dismissing a Rectification Application…
2925/2011 Const. P. Sardar Amin Farooqi and ors (Petitioner) V/S Director I & I FBR and ors (Respondent)
2925/2011 Const. P. Sardar Amin Farooqi and ors (Petitioner) V/S Director I & I FBR and ors (Respondent)…
459/2006 I.T.R.A First Women Bank Ltd (Applicant) V/S Commissioner of Income Tax (Respondent)
459/2006 I.T.R.A First Women Bank Ltd (Applicant) V/S Commissioner of Income Tax (Respondent)…
162/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Ms. Nausheen Leghari & others (Respondent)
162/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Ms. Nausheen Leghari & others (Respondent)…
1513/2024 Const. P. M/s C.A.A (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Alternate Dispute Resolution in Tax matters; Section 134A of the Income Tax Ordinance mandatory for State Owned Enterprise after Tax amendment Laws Act, 2024…
1926/2023 Spl. Cus. Ref. A. The D. G. Customs Valuation, Karachi & another (Applicant) V/S M/s. A.A. Tyre , Karachi (Respondent)
Jurisdiction of Customs Tribunal explained; Appeal against an order of Revision under Section 25D of the Customs Act, 1969; acceptance of declared values as true transactional value, by whom, guidelines…
210/2024 I.T.R.A LIBERTY POWER TECH LIMITED (Applicant) V/S COMMISSIONER INLAND REVENUE & ANOTHER (Respondent)
Rectification; section 221 of the Income Tax Ordinance,2001, guidelines as to error apparent on record;…
989/2018 Suit Reliance Petrochemical Industries Pvt. Ltd. (Plaintiff) V/S F.B.R., & others. (Defendant)
After repeal of proviso to section 40B of the Sales Tax Act, 1990, the posting order passed thereunder by the Commissioner is not saved under section 6 of the General Clauses Act, 1897.…
213/2022 Spl. Cus. Ref. A. Muhammad Hasan Nadeem & others (Applicant) V/S Collector of Custom (Adjudication-I) & others (Respondent)
213/2022 Spl. Cus. Ref. A. Muhammad Hasan Nadeem & others (Applicant) V/S Collector of Custom (Adjudication-I) & others (Respondent)…
67/2010 Spl:Sales Tax Ref: A. M/s United Exports Company V/S Regional Tx office through CommissionerEnforcement (Applicant) V/S M/s United Exports Company V/S Regional Tx office through CommissionerEnforcement (Respondent)
67/2010 Spl:Sales Tax Ref: A. M/s United Exports Company V/S Regional Tx office through CommissionerEnforcement (Applicant) V/S M/s United Exports Company V/S Regional Tx office through CommissionerEnforcement (Responden…
101/2009 Spl. Cus. Ref. A. Collector of Customs Model (Applicant) V/S M/s.Kapron Overseas Supplies Co,Ltd.,, (Respondent)
101/2009 Spl. Cus. Ref. A. Collector of Customs Model (Applicant) V/S M/s.Kapron Overseas Supplies Co,Ltd.,, (Respondent)…
424/2017 Spl:Sales Tax Ref: A. Sindh Revenue Board (Applicant) V/S M/s Meesam Construction Company (Respondent)
424/2017 Spl:Sales Tax Ref: A. Sindh Revenue Board (Applicant) V/S M/s Meesam Construction Company (Respondent)…
149/2024 Spl:Sales Tax Ref: A. M/s. Adam Sugar Mills Limited, Karachi (Applicant) V/S The Appellate Tribunal I.R. of Pak. and another (Respondent)
Section 8(1)(h) of Sales Tax Act, 1990. input tax adjustment not admissible on material used for construction by a registered person…
5430/2020 Const. P. Imad Samad (Petitioner) V/S Fed. of Pakistan & Ors (Respondent)
- Import of vintage cars on the strength of SRO No.833(I)/2018 dated 03.07.2018 followed by a decision in the case of Moin Jamal Abbasi in CP No.D-4124 of 2019 reported as 2020 PTD 660. --Full Bench was constituted to co…
288/2018 Spl. Cus. Ref. A. M/s. Al-Meezan Poultry Feeds (Applicant) V/S The Collector of Customs (Adj-I) & another (Respondent)
288/2018 Spl. Cus. Ref. A. M/s. Al-Meezan Poultry Feeds (Applicant) V/S The Collector of Customs (Adj-I) & another (Respondent)…
8/2008 I.T.R.A M/S. Raja Weavig Mills Ltd (Applicant) V/S The Commissioner of Income Tax (Respondent)
8/2008 I.T.R.A M/S. Raja Weavig Mills Ltd (Applicant) V/S The Commissioner of Income Tax (Respondent)…