Tax Law
637 judgments — showing 101-200
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…
5025/2016 Const. P. Imdad Ali Abro & Ors (Petitioner) V/S Federation of Pakistan & Ors (Respondent)
the petitioners are seeking the up-gradation of the post of Computer Operator/Assistant Computer Programmer BS-16 to 17--we are clear that petitioners proceeded on erroneous premises. On the issue of up-gradation, we see…
1046/2019 Const. P. Ashfaq Muhammad Awan 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 Mahmood A. Khan, has pronounced the judgment on 24.07.2020 in the case of Muhammad Ayaz Khan and others v. Federation of Pakis…
91/2021 Spl:Sales Tax Ref: A. sindh revenue board (Applicant) V/S appellate tibunal of SRB and another (Respondent)
Limitation as to deciding an Appeal by Commissioner is directory and not mandatory; Interpretation of Section 59 of the Sindh Sales Tax on Services Act 2011;…
1682/2014 Suit Pakistan Petroleum Limited. (Plaintiff) V/S Pakistan & another. (Defendant)
Ouster clause in Section 227(1) of the Income Tax Ordinance, 2001 Suit against show cause notice Plaint rejected.…
132/2002 I.T.C Comm Income Tax V/S M/s.Badruddin (Applicant) V/S Comm Income Tax V/S M/s.Badruddin (Respondent)
132/2002 I.T.C Comm Income Tax V/S M/s.Badruddin (Applicant) V/S Comm Income Tax V/S M/s.Badruddin (Respondent)…
42/2018 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Faisal Associates (Respondent)
42/2018 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Faisal Associates (Respondent)…
4188/2020 Const. P. M/s Panjgour Goods Transport and Co. (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
The proposition whether the events, as disclosed in the respective seizure reports of all three references followed by show cause notices and passing of Order-in-Originals, could be distinguished from the frame of SRO 49…
343/2000 I.T.A. M/s.Al-Hashmi Brothers (Appellant) V/S Dy.Comm Income Tax (Respondent)
343/2000 I.T.A. M/s.Al-Hashmi Brothers (Appellant) V/S Dy.Comm Income Tax (Respondent)…
191/2012 Spl. Cus. Ref. A. Dastagir Engineering (Applicant) V/S Collector Customs (Appeal )& another. (Respondent)
191/2012 Spl. Cus. Ref. A. Dastagir Engineering (Applicant) V/S Collector Customs (Appeal )& another. (Respondent)…
2816/2023 Const. P. Muhammad Saqib Rizwan (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Goods confiscated outrightly without any option to pay fine in lieu of confiscation vests in the Federal Government under Section 182 of the Customs Act 1969…
1233/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Ms. Shazia Aman (Respondent)
the Valuation Ruling such as one dated 10.07.2008 is not applicable as the valuation is to be issued on the basis of data of 90 days, either before or after, import in terms of Rule 107(A) of Customs Rules 2001. It has n…
424/2018 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Syed Javed Ahmed & another (Respondent)
The Tribunal has also laid reliance on Rule 17 of the Baggage Rules, 2006 which provides that the goods brought in commercial quantity shall be allowed release only on payment of duty and taxes at the statutory rates and…
58/2009 Spl. Cus. Ref. A. M/s.Real Trading Co. (Applicant) V/S Collector of Customs (Respondent)
58/2009 Spl. Cus. Ref. A. M/s.Real Trading Co. (Applicant) V/S Collector of Customs (Respondent)…
89/2008 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s.Pak.Arab Refinery (Respondent)
89/2008 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s.Pak.Arab Refinery (Respondent)…
67/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Haris Trading Co. (Respondent)
67/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Haris Trading Co. (Respondent)…
928/2015 Spl. Cus. Ref. A. Collector of Customs MCC Appraisement East (Applicant) V/S M/s Hi Tech Impex & Another (Respondent)
928/2015 Spl. Cus. Ref. A. Collector of Customs MCC Appraisement East (Applicant) V/S M/s Hi Tech Impex & Another (Respondent)…
119/2024 Spl. Cus. Ref. A. Director, Directorat Gen., Int.& Inv (Custom) Kar. (Applicant) V/S M/s. Chase Up, Karachi & another (Respondent)
Time barred Order in Original. Collector cannot extend the time period under Section 179(3) of the Customs Act, 1969. In section 2(s) cases,…
578/2014 Spl. Cus. Ref. A. Qasim International Container Terminal (Applicant) V/S Collector of Customs & another (Respondent)
578/2014 Spl. Cus. Ref. A. Qasim International Container Terminal (Applicant) V/S Collector of Customs & another (Respondent)…
59/2009 Spl. Cus. Ref. A. M/s.T.M.Enterprises (Applicant) V/S Directoer Intellignece & Investigation. (Respondent)
59/2009 Spl. Cus. Ref. A. M/s.T.M.Enterprises (Applicant) V/S Directoer Intellignece & Investigation. (Respondent)…
243/2012 Spl. Cus. Ref. A. Collector of Customs. (Applicant) V/S Paramount Enterprises. (Respondent)
243/2012 Spl. Cus. Ref. A. Collector of Customs. (Applicant) V/S Paramount Enterprises. (Respondent)…
543/2020 Spl. Cus. Ref. A. Director, D.G of post Clearance Audit Customs (Applicant) V/S M/s Bin Saeed Enterprises (Respondent)
543/2020 Spl. Cus. Ref. A. Director, D.G of post Clearance Audit Customs (Applicant) V/S M/s Bin Saeed Enterprises (Respondent)…
412/2021 Const. P. United Carpets Ltd (Petitioner) V/S Pakistan and Others (Respondent)
Audit notice under section 214D of the Income Tax Ordinance; petitions dismissed; held, validly issued as the petitioners had defaulted during the period of subsistence of the provision from 1.7.2015 to 30.6.2018…
150/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S The Customs Appellate Tribunal Bench-III & another (Respondent)
Customs:- Amnesty Scheme once granted; no further demand of 1% flood Relief Surcharge can be raised.…
2187/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Yamaha Motors Pakistan (Pvt) Ltd. (Respondent)
2187/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Yamaha Motors Pakistan (Pvt) Ltd. (Respondent)…
366/2019 Spl:Sales Tax Ref: A. Commissioner I-R Zone-V (Applicant) V/S M/s. Faysal Bank Ltd. (Respondent)
366/2019 Spl:Sales Tax Ref: A. Commissioner I-R Zone-V (Applicant) V/S M/s. Faysal Bank Ltd. (Respondent)…
176/2013 Spl. Cus. Ref. A. The Deputy Collector of Customs (Applicant) V/S M/s. Pakistan Office Product (Respondent)
176/2013 Spl. Cus. Ref. A. The Deputy Collector of Customs (Applicant) V/S M/s. Pakistan Office Product (Respondent)…
311/2020 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Super Star Company (Respondent)
Retrospective effect of beneficial notification.…
4323/2022 Const. P. M.A Flour Mills (Pvt) Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Change in rate of sales tax before filing of Goods Declaration; No vested right accrues in view of Section 6(1A) of the Sales Tax Act, 1990.…
8642/2017 Const. P. Govind Ram (Petitioner) V/S Fed. of Pakitan and Ors (Respondent)
The powers primarily were exercised under Section 176(1)(b) of Income Tax Ordinance, whereas investigation undertaken in terms of Section 9(1) of Anti-Money Laundering Act, 2010 by the investigating officer could commenc…
548/2014 Spl. Cus. Ref. A. Fauji Cement Company Ltd. (Applicant) V/S Deputy Collector of Customs & others (Respondent)
548/2014 Spl. Cus. Ref. A. Fauji Cement Company Ltd. (Applicant) V/S Deputy Collector of Customs & others (Respondent)…
991/2015 Suit China Harbour Engineering Co., Ltd. (Plaintiff) V/S Pakistan & Others. (Defendant)
"Income Tax Ordinance (XLIX of 2001)---- ----Ss. 121, 124(4), 129, 132 & 137(2)---Specific Relief Act (I of 1877), Ss. 39, 42 & 54---Suit for cancellation, declaration and permanent injunction---Best judgment assessment-…
3673/2021 Const. P. Arshad Ali Khan (Petitioner) V/S FBR and Others (Respondent)
Maintainability of Petition against a Show Cause Notice; held not maintainable.…
64/2012 I.T.R.A Premier Mercantile Service(Pvt)Ltd. (Applicant) V/S Commissioner Inland Revenue. (Respondent)
Transaction between associated companies; loan given can be added as income under Section 85 read with Section 108 of the Income Tax Ordinance, 2001…
3073/2021 Const. P. United Refrigeration Ind Ltd (Petitioner) V/S Pakistan and Others (Respondent)
Exemption from selection for audit. Benefit of Clause 105 of Part IV of 2nd schedule to the Income Tax Ordinance 2001 is not available to persons availing exemption from advance tax under Clause 72B ibid;…
448/2019 Spl. Cus. Ref. A. Director Directorate PCA (Law) (Applicant) V/S M/s. R.J. Corporation (Respondent)
448/2019 Spl. Cus. Ref. A. Director Directorate PCA (Law) (Applicant) V/S M/s. R.J. Corporation (Respondent)…
3/2009 Spl. Cus. Ref. A. M/s.Dawlance Electronics Pvt.,Ltd. (Applicant) V/S The Collector of Customs (Respondent)
3/2009 Spl. Cus. Ref. A. M/s.Dawlance Electronics Pvt.,Ltd. (Applicant) V/S The Collector of Customs (Respondent)…
315/2011 Spl. Cus. Ref. A. Chawla Rubber & Plastic Industries (Pvt) Limited (Applicant) V/S Customs Excise & Sales Tax Appellate Tribunal & Others (Respondent)
315/2011 Spl. Cus. Ref. A. Chawla Rubber & Plastic Industries (Pvt) Limited (Applicant) V/S Customs Excise & Sales Tax Appellate Tribunal & Others (Respondent)…
180/2017 Spl. Cus. Ref. A. Director of Customs Valuation (Applicant) V/S M/s. Hanna Dairies, I-301 (Respondent)
180/2017 Spl. Cus. Ref. A. Director of Customs Valuation (Applicant) V/S M/s. Hanna Dairies, I-301 (Respondent)…
542/2020 Spl:Sales Tax Ref: A. The Commissioner Inland Revenue Z-II. CRTO (Applicant) V/S M/S Gull Metal (Pvt) Ltd (Respondent)
Time Barred Order in Original; Time provided under Section 11(5) of the Sales Tax Act, 1190 is mandatory…
335/2012 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Forte Impex Lahore (Respondent)
Simply mentioning that there is danger of removal of goods is not sufficient. The officer must state grounds which justify apprehension of danger of such removal and so also information that he received from an individua…
699/2013 Const. P. Nisar Raja (Petitioner) V/S Province of Sindh & others (Respondent)
mere pendency of representation seeking exemption does not entitle petitioner to seek provisional release under Section 81 of the Customs Act…
512/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Afeef Trading & Furniture (Respondent)
512/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Afeef Trading & Furniture (Respondent)…