Tax Law
662 judgments — showing 101-200
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Coll: of Customs Qta v. Custom Sale Tax & C. Excise,Collector of Customs, Federal Excise and Sales Tax, Quetta v. Ramzan,Inspector-General, Frontier Corps Balochistan v. Allauddin,See all Case Highlights →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)…
512/2022 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S Abdul Razzaq and another (Respondent)
Smuggled goods are liable to outright confiscation and cannot be released on payment of redemption fine under Section 181 of the Customs Act, 1969…
8/2011 Spl. Cus. Ref. A. Additional Collectof of Customs (Applicant) V/S K. S. Sulemanji Esmailji & Sons (Private) Limited (Respondent)
8/2011 Spl. Cus. Ref. A. Additional Collectof of Customs (Applicant) V/S K. S. Sulemanji Esmailji & Sons (Private) Limited (Respondent)…
456/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S M/s. S.M. Traders (Respondent)
Import into Export Processing Zones; Section 79 & 32 read with Section 156(1) of the Customs Act, 1969 are applicable…
24/2019 Spl:Sales Tax Ref: A. M/s. Attari Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to p…
966/2008 I.T.R.A M/s. Dewan Farooque Motors (Ltd.) (Applicant) V/S Comm. of Income Tax (Respondent)
966/2008 I.T.R.A M/s. Dewan Farooque Motors (Ltd.) (Applicant) V/S Comm. of Income Tax (Respondent)…
192/2006 Spl:Sales Tax Ref: A. Collector of Sales Tax & Federal Excise (Applicant) V/S M/s. Hilton Pharma (Pvt) Ltd (Respondent)
Admissibility of input tax under Section 7 on supplies which were taxable at the relevant time; held; Yes.…
860/2024 Const. P. Arfeen International (Pvt) Ltd (Petitioner) V/S Province of Sindh & Others (Respondent)
Indenters are liable to be registered under the Sindh Sales Tax on Services Act, 2011…
852/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Osaka Electronic & Industries Co. (Respondent)
852/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Osaka Electronic & Industries Co. (Respondent)…
291/2017 Spl:Sales Tax Ref: A. Orient Electronics (Pvt) Ltd. (Applicant) V/S Govt. of Sindh & others (Respondent)
291/2017 Spl:Sales Tax Ref: A. Orient Electronics (Pvt) Ltd. (Applicant) V/S Govt. of Sindh & others (Respondent)…
938/2018 Suit Shan Foods (Pvt) Limited. (Plaintiff) V/S Pakistan & Others. (Defendant)
Sales Tax Act 1990 - Schedule VI - Exemption of Sales Tax on -Iodised Salt - held - Yes: Injunction granted - Suit decreed.…
10/1994 I.T.C M/S.Cotton Export Coproation of Pakistan (Applicant) V/S Commissioner of Income Tax (Respondent)
Subsidy paid by the Government for offsetting losses incurred by Cotton Export Corporation is income; hence, taxable.…
277/2012 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Khas Trading Co (Respondent)
277/2012 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Khas Trading Co (Respondent)…
727/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Zahid Ali Company (Respondent)
727/2019 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Zahid Ali Company (Respondent)…
829/1999 I.T.A. M/s.N.D.F.C. (Appellant) V/S Comm Income Tax (Respondent)
829/1999 I.T.A. M/s.N.D.F.C. (Appellant) V/S Comm Income Tax (Respondent)…
600/2011 Spl. Cus. Ref. A. Saima Packaging (Pvt) Ltd (Applicant) V/S Additional Collector of Customs & others (Respondent)
600/2011 Spl. Cus. Ref. A. Saima Packaging (Pvt) Ltd (Applicant) V/S Additional Collector of Customs & others (Respondent)…
562/2024 Spl. Cus. Ref. A. The Collector of Customs (West), Karachi (Applicant) V/S M/s. Seminar (Pvt) Ltd., Sialkot (Respondent)
Invoice retrieved from consignment; assessment on such higher invoice; held YES; Section 25A(2) of the Customs Act, 1969…
4972/2023 Const. P. Shamim Ahmed & Another (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
No interim relief or provisional release can be granted by this Court when assessment has been made on Valuation Ruling under Section 25A of the Customs Act…
443/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Nasir ul Haq & another (Respondent)
443/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Nasir ul Haq & another (Respondent)…
638/2024 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/s. Bilal Metals (Pvt) Ltd, Karachi (Respondent)
Frustrated cargo; section 138 of the Customs Act; Customs Tribunal has no jurisdiction in such cases.…
412/2022 Spl. Cus. Ref. A. Director, D. G., Int.& Inv (Custom) Hyderabad. (Applicant) V/S Liaquat Ali and another (Respondent)
2nd Proviso to Section 157(2) of the Customs Act, is not applicable retrospectively. Vehicles used in smuggling with false cavities and extra tanks cannot be released on payment of redemption fine.…
5791/2016 Const. P. Zona Pakistan (Pvt) Ltd (Petitioner) V/S Province of Sindh and Ors (Respondent)
There is no space of interpretation provided by petitioners in relation of Foreign Exchange Manual read with Section 154 of Income Tax Ordinance, 2001. Similarly, there is no applicability of extra territorial operation …
212/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Mian Azam Waheed (Respondent)
212/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Mian Azam Waheed (Respondent)…
4867/2013 Const. P. Qasim International Container Terminal (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
The main object of the Customs Act, 1969 is to make it expedient to consolidate and amend the law relating to levy and collection of customs duties, fee and service charges and to provide for other allied matters. So it …
256/2012 Spl. Cus. Ref. A. Siddiq Traders. (Applicant) V/S Deputy Collector & Others. (Respondent)
256/2012 Spl. Cus. Ref. A. Siddiq Traders. (Applicant) V/S Deputy Collector & Others. (Respondent)…
5868/2016 Const. P. Muhammad Salman & Ors (Petitioner) V/S Federation of Pakistan & Ors (Respondent)
In view of the above discussion, we are clear that petitioners proceeded on erroneous premises. On the issue of up-gradation, we seek guidance from the decisions of the Honorable Supreme Court rendered in the cases of GO…
2322/2024 Const. P. Muhammad Umair (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
The customs officials have only held the goods and have not passed an order as required under section 17 of Customs Act, 1969 that whether on account of such deviation and in the light of Methyl Bromide test/fumigation h…
404/2020 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Euro Tiles & Granites (Respondent)
404/2020 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Euro Tiles & Granites (Respondent)…
471/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Zeeshan (Respondent)
471/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Zeeshan (Respondent)…
471/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Victory Pipe Industries (Pvt) Ltd, Islamabad. (Respondent)
471/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Victory Pipe Industries (Pvt) Ltd, Islamabad. (Respondent)…
8149/2018 Const. P. M/s Fabrica (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 Zulfiqar Ahmed Khan has pronounced the judgment on 18th January 2021 in the case of Al-Razzaq Fibres Pvt. Ltd. and others v. T…
7493/2021 Const. P. AUS Food (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Extra Sales Tax under Section 3(5) of Sales Tax Act, 1990 on consumers of Electric Power and Gas under SRO 1221(I)/2021; held; valid…
45/1996 I.T.R Commissioner of Income Tax (Applicant) V/S M/S. B.R.R Investment (Pvt) Ltd (Respondent)
45/1996 I.T.R Commissioner of Income Tax (Applicant) V/S M/S. B.R.R Investment (Pvt) Ltd (Respondent)…
223/2022 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/S. A. R. Industries, Karachi (Respondent)
Valuation of goods; section 25 of the Customs Act; determination in a sequential order; fall back method under section 25(9); how to be applied guidelines…
340/2018 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S M/s. Tariq Chobdar & others (Respondent)
340/2018 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S M/s. Tariq Chobdar & others (Respondent)…
123/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Haji Abdul Sattar Koshka & another (Respondent)
123/2019 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Haji Abdul Sattar Koshka & another (Respondent)…
201/2011 Spl. Cus. Ref. A. Pakistan State Oil Company Limited (Applicant) V/S Collector of Customs (Respondent)
201/2011 Spl. Cus. Ref. A. Pakistan State Oil Company Limited (Applicant) V/S Collector of Customs (Respondent)…
228/2003 I.T.C M/s.Habib Insurance Co.Ltd., (Appellant) V/S Commissioner of Income Tax (Respondent)
228/2003 I.T.C M/s.Habib Insurance Co.Ltd., (Appellant) V/S Commissioner of Income Tax (Respondent)…
1490/2023 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/s. Dua International & Co., Karachi (Respondent)
Classification of Goods; a specialized job; to be decided by the Classification Centre established by the Collector of Customs Appraisement.…
1129/2023 Spl. Cus. Ref. A. National Foods Limited (Applicant) V/S Collector of Customs, Karachi & another (Respondent)
Exemption of duties and taxes on prefabricated buildings as Capital Goods under SRO 41 of 2009 read with Chapter 9917(2) of the Customs Tariff; HELD: YES…
8570/2019 Const. P. Nisar Ahmed (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
There is not an iota of evidence available to disagree with the observation of the Tribunal which ordered its (vehicles) release unconditionally however subject to verification of ownership. This being situation no quest…
64/2020 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Samiullah Sheikh & another (Respondent)
64/2020 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Samiullah Sheikh & another (Respondent)…
398/2022 Spl:Sales Tax Ref: A. The Commissioner Inland Revenue, Legal Karachi (Applicant) V/S M/s. Kolachee International, Karachi (Respondent)
398/2022 Spl:Sales Tax Ref: A. The Commissioner Inland Revenue, Legal Karachi (Applicant) V/S M/s. Kolachee International, Karachi (Respondent)…
88/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Eastern Construction Co., Khi (Respondent)
88/2014 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Eastern Construction Co., Khi (Respondent)…
4047/2015 Const. P. Muhammad Ali Javed and Ors (Petitioner) V/S Province of Sindh and Ors (Respondent)
The general principles of up-gradation that to our mind emerge from the enunciations of the Supreme Court can be elucidated as follows: (i) Up-gradation is not the same as promotion, the latter being a term specifically …
687/2010 I.T.R.A Cargill Pakistan Holding(Pvt) Ltd. (Applicant) V/S Income Tax Appellate Tribunal (Respondent)
687/2010 I.T.R.A Cargill Pakistan Holding(Pvt) Ltd. (Applicant) V/S Income Tax Appellate Tribunal (Respondent)…
493/2009 I.T.R.A Commissioner (Legal Division) (Applicant) V/S Pakistan Services Limited (Respondent)
no penalty can be imposed or sustained under Section 111(2)(b) of the Income Tax Ordinance, 1979, without proving mensrea and deliberate intention to claim expenses not incurred actually.…
491/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Urooj Autos (Respondent)
491/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Urooj Autos (Respondent)…
220/2022 Spl. Cus. Ref. A. The Collector of Customs, Karachi (Applicant) V/S M/s. Raz Textile, Karachi (Respondent)
Valuation of goods; section 25 of the Customs Act; determination in a sequential order; 25(7); deductive value method how to be applied guidelines…
98/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Habib Sugar Mills Ltd. (Respondent)
98/2017 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Habib Sugar Mills Ltd. (Respondent)…
1/2013 Spl. Cus. Ref. A. Asif Traders (Applicant) V/S The Collector of Customs & Others (Respondent)
1/2013 Spl. Cus. Ref. A. Asif Traders (Applicant) V/S The Collector of Customs & Others (Respondent)…
342/2013 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. National Feed Ltd. & another (Respondent)
342/2013 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. National Feed Ltd. & another (Respondent)…
233/2010 Spl. Cus. Ref. A. Mustafa Ali Ladiwala (Applicant) V/S Collector of Customs & others (Respondent)
233/2010 Spl. Cus. Ref. A. Mustafa Ali Ladiwala (Applicant) V/S Collector of Customs & others (Respondent)…
405/2007 I.T.R.A The Commissioner of Income Tax (Applicant) V/S M/s Shaista Estate (Pvt) Ltd (Respondent)
405/2007 I.T.R.A The Commissioner of Income Tax (Applicant) V/S M/s Shaista Estate (Pvt) Ltd (Respondent)…
14/2009 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Haider Abbas (Respondent)
14/2009 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Haider Abbas (Respondent)…
349/2019 Spl:Sales Tax Ref: A. Sindh Revenue Board (Applicant) V/S M/s. Logon Broadband (Pvt) Ltd. (Respondent)
349/2019 Spl:Sales Tax Ref: A. Sindh Revenue Board (Applicant) V/S M/s. Logon Broadband (Pvt) Ltd. (Respondent)…
796/2019 Spl. Cus. Ref. A. Collector of Customs MCC Appraisement (West) (Applicant) V/S M/s. SG Enterprises (Respondent)
796/2019 Spl. Cus. Ref. A. Collector of Customs MCC Appraisement (West) (Applicant) V/S M/s. SG Enterprises (Respondent)…
156/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. S. Najmuddin Ahmed & Co. (Respondent)
156/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. S. Najmuddin Ahmed & Co. (Respondent)…
8297/2019 Const. P. Louis Dreyfus Co. Pvt Ltd (Petitioner) V/S F.B.R & Others (Respondent)
the goods which have already been subjected to sales tax under the previous regime and were in stock by 30.6.2019 and to be supplied after the effected date of the standard regime would be subjected to input tax adjustme…