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Income Tax (Judgments)

Income Tax (Judgments)

Court Year Petitioner Law/Section Citation/Ref. View
Supreme Court of Pakistan 2024 COMMISSIONER INLAND REVENUE, LAHORE
Vs
M/S. MILLAT TRACTORS LIMITED, LAHORE AND OTHERS 		Income Tax Ordinance, 2001
111, 111(1), 111(1)(a), 111(1)(b), 111(1)(c), 111(1)(d), 120, 121, 122, 122(1), 122(4), 122(5), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(8), 122(9)		 2024 PTCL 426
Supreme Court of Pakistan 2024 COMMISSIONER INLAND REVENUE
Vs
M/S RIAZ BOTTLERS (PVT.) LTD. [NOW LOTTE AKHTAR BEVERAGES (PVT.) LTD] 		Income Tax Ordinance, 1979
25, 25(c), 62		 2024 PTCL 420
Supreme Court of Pakistan 2024 CHIEF COMMISSIONER/COMMISSIONER IR ZONE-II/ ZONE-III, RTO, PESHAWAR
Vs
M/S AKBAR KHAN FILLING STATION AND OTHERS 		Income Tax Ordinance, 2001
129, 133, 156A, 156A(2), 170		 2024 PTCL 414
Lahore High Court 2024 COMMISSIONER INLAND REVENU
Vs
MUHAMMAD OSMAN GUL 		Income Tax Ordinance, 2001
2(29), 7E, 7E(2)(d)(i), 7E(2)(d)(ii), 7E(2)(d)(iii), 7E(2)(d)(iv), 7E(2)(f), 10, 11, 37, 113		 2024 PTCL 341
2024 LHC 463
Lahore High Court 2024 SOOFI MUHAMMAD FARRUKH AMIN AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY OF FINANCE REVENUE DIVISION, MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE, PAKISTAN SECRETARIAT, ISLAMABAD AND OTHERS 		Income Tax Ordinance, 2001
116		 2024 PTD 406
Appellate Tribunal Inland Revenue 2024 COMMISSIONER INLAND REVENUE, LTU, LAHORE
Vs
MESSRS WORLD CALL TELECOM LTD. 		Income Tax Ordinance, 2001
15, 15A, 16, 30, 67, 113, 113(3), 113(3)(a), 120, 122(5A), 127		 2024 PTD 358
Supreme Court of Pakistan 2024 COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS ATTA CABLES (PVT.) LTD., LAHORE AND OTHERS 		Income Tax Ordinance, 2001
118, 119, 119(3), 177, 214A, 214D, 214D(3), 214D(4)		 2024 PTD 321
Islamabad High Court 2024 COMMISSIONER INLAND REVENUE (LEGAL DIVISION) LEGAL TAXPAYERS UNIT, ISLAMABAD
Vs
MESSRS KHUDADAD HEIGHTS, ISLAMABAD 		Income Tax Ordinance, 2001
122(5), 122(8), 122(9), 133(1)		 2024 PTD 309
Lahore High Court 2024 SUFI ABDUL QADEER AND 2 OTHERS
Vs
ADDITIONAL DISTRICT JUDGE, RAWALPINDI AND 3 OTHERS 		Income Tax Ordinance, 2001
216, 216(2), 216(3), 216(4)		 2024 PTD 299
Lahore High Court 2024 LAHORE TAX BAR ASSOCIATION
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance, 2001
130, 130(2)		 2024 PTD 281
Lahore High Court 2024 NATIONAL TRANSMISSION & DESPATCH COMPANY LTD
Vs
THE COMMISSIONER INLAND REVENUE & ANOTHER 		Income Tax Ordinance, 2001
113, 122(5-A)		 (2024) 129 TAX 189
Lahore High Court 2024 OUTFITTERS STORES (PRIVATE) LIMITED THROUGH DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, FBR AND 2 OTHERS 		Income Tax Ordinance, 2001
175,177,175(1)(a)		 2024 PTD 8
Lahore High Court 2024 RIZWAN ALI SAYAL
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
130		 2024 PTD 32
Lahore High Court 2024 M/S NORDEX SINGAPORE EQUIPMENT LIMITED
Vs
FEDERAL BOARD OF REVENUE, CIR AND FFC ENERGY LTD 		Income Tax Ordinance, 2001
2(41), 122a, 122b, 152(5), 152(7)(a), 153, 206, 206-A(i)		 (2024) 129 TAX 36
Appellate Tribunal Inland Revenue 2024 GOHAR RICE MILLS, VILLAGE BADWAL, SHAKARGARRH
Vs
COMMISSIONER INLAND REVENUE, SIALKOT. 		Income Tax Ordinance, 2001
177(4)(d),122(1),122(5)(i),177(4)(d)
Sindh High Court 2024 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, GUJRANWALA
Vs
MUHAMMAD KHALID CHAUDHRY 		Income Tax Ordinance, 2001
33(1),214A,214D		 2024 PTD 80
2024 PTCL 48
Appellate Tribunal Inland Revenue 2024 GOHAR RICE MILLS, VILLAGE BADWAL, SHAKARGARRH
Vs
COMMISSIONER INLAND REVENUE, SIALKOT. 		Income Tax Ordinance, 2001
177(4)(d),122(1),122(5)(i),177(4)(d)		 2015 PTD 1625
(2015) 111 TAX 333
Lahore High Court 2024 COMMISSIONER INLAND REVENUE, RTO, LYALPUR ZONE, FAISALABAD
Vs
Messrs M.M. ENTERPRISES (MUNIR AHMAD), FAISALABAD 		Income Tax Ordinance, 2001
113,133(1)		 2024 PTD 99
Islamabad High Court 2024 COMMISSIONER INLAND REVENUE, LEGAL ZONE CORPORATIVE TAX OFFICE, ISLAMABAD
Vs
Messrs T.F. PIPES LIMITED COMPANY LIMITED 		Income Tax Ordinance, 2001
174,161,133		 2024 PTD 129
Lahore High Court 2024 COMMISSIONER INLAND REVENUE, ZONE-IV, REGIONAL TAX OFFICE, LAHORE
Vs
UNIQUE CYCLE INDUSTRY 		Income Tax Ordinance, 2001
133(1)		 2024 PTD 158
Sindh High Court 2024 COMMISSIONER (LEGAL DIVISION) INLAND REVENUE
Vs
Messrs KOHINOOR SOAP AND DETERGENTS (PVT.) LTD 		Income Tax Ordinance, 2001
133,221,239		 2024 PTD 162
Lahore High Court 2024 TETRA PAK (PAKISTAN) LIMITED
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance, 2001
138(1)		 2024 PTD 183
Appellate Tribunal Inland Revenue 2024 MESSRS SARDAR WALI KHAN CARRIAGE CONTRACTOR VILLAGE ZITOOR, CHITRAL THROUGH PROPRIETOR
Vs
GOVERNMENT OF PAKISTAN THROUGH FEDERAL SECRETARY FINANCE AND REVENUE DIVISION, ISLAMABAD AND 6 OTHERS 		Income Tax Ordinance, 2001
148,159		 2024 PTD 201
Lahore High Court 2024 MESSRS NORDEX SINGAPORE EQUIPMENT LIMITED
Vs
FEDERAL BOARD OF REVENUE, CIR AND FFC ENERGY LTD. 		Income Tax Ordinance, 2001
2(41),122A,122B,152,153,206		 2024 PTD 208
Lahore High Court 2024 CHINA MACHINERY ENGINEERING CORPORATION, PAKISTAN BRANCH
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance, 2001
138,140		 2024 PTD 242
Appellate Tribunal Inland Revenue 2024 MESSRS URBAN DEVELOPERS
Vs
COMMISSIONER INLAND REVENUE, RTO-II, LAHORE 		Income Tax Ordinance, 2001
221		 2024 PTD 270
Supreme Court of Pakistan 2024 AJMAL ALI SHIRAZ
Vs
COMMISSIONER INLAND REVENUE PESHAWAR 		Income Tax Ordinance, 2001
122,177,210		 2024 PTCL 8
Supreme Court of Pakistan 2024 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, PESHAWAR AND ANOTHER
Vs
AJMAL ALI SHIRAZ M/S. SHIRAZ RESTAURANT, PESHAWAR. 		Income Tax Ordinance, 2001
122		 2024 PTCL 11
129 TAX 176
Lahore High Court 2024 COMMISSIONER INLAND REVENUE, LEGAL ZONE, CORPORATE TAX OFFICE, LAHORE
Vs
LF LOGISTICS PAKISTAN (PVT.) LTD., LAHORE & ANOTHER 		Income Tax Ordinance, 2001
113		 2024 PTCL 21
Lahore High Court 2024 LAHORE TAX BAR ASSOCIATION
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance, 2001
130		 2024 PTCL 26
Appellate Tribunal Inland Revenue 2024 TARIQ ATTAULLAH KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-I RTO-II KARACHI 		Income Tax Ordinance, 2001
120(1),121,121(1),122(9),176,177,218(1)(a)(b)(c),218(1)(d)		 2024 TAX 12
Appellate Tribunal Inland Revenue 2024 M/S. SECURE GLOBAL (PVT) LTD, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE AUDIT-III, CTO, KARACHI 		Income Tax Ordinance, 2001
130,138(1)		 (2024) 129 TAX 22
Lahore High Court 2024 COMMISSIONER INLAND REVENUE, SIALKOT
Vs
M/S CHAUDHRY STEEL MILLS S.I.E., DASKA 		Income Tax Ordinance, 2001
113,120,120(1),120(3),120(1A),121,122,122(1),122(4),122(5),122(5A),133,156,177,221,221(2)		 (2024) 129 TAX 249
Peshawar High Court 2024 LATIF HAKEEM
Vs
FEDERATION OF PAKISTAN THROUGH ITS SECRETARY FINANCE, ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance, 1979
9,10,11,80C,80CC,80D		 2024 PTCL 281
Lahore High Court 2024 COMMISSIONER INLAND REVENUE
Vs
M/S PAKISTAN CRICKET BOARD, LAHORE 		Income Tax Ordinance, 2001
15,15A,113,113(1),113(3),113(3)(a),113(5),169		 (2024) 129 TAX 27
Supreme Court of Pakistan 2024 THE COMMISSIONER INLAND REVENUE, LAHORE
Vs
M/S. ATTA CABLES (PVT.) LTD., LAHORE, ETC 		Income Tax Ordinance, 2001
119,119(3),177,214D,214D(3)(4)		 2024 PTCL 1
(2024) 129 TAX 1
Supreme Court of Pakistan 2024 THE COMMISSIONER OF INCOME TAX
Vs
M/S. INTER QUEST INFORMATICS SERVICES 		Income Tax Ordinance, 2001
107,107(2)		 2023 PTD 1718
(2023) 128 TAX 193
2024 PTCL 201
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, RTO-II, FAISALABAD
Vs
MESSRS CRESCENT TEXTILE MILLS, LTD., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
124, 221		 2023 PTD 789
Sindh High Court 2023 COMMISSIONER (LEGAL DIVISION)
Vs
PAKISTAN SERVICES LIMITED 		Income Tax Ordinance (XXXI OF 1979)
62, 111, 111(2)(b)		 2023 PTD 773
Sindh High Court 2023 IRFAN HUSSAIN HALAI and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance, 2001
9, 116(2)
(2023)127 TAX 49
Islamabad High Court 2023 FAIRDEAL EXCHANGE COMPANY (PRIVATE) LIMITED THROUGH DIRECTOR OF COMPANY
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
20, 122(9), 171(1), 177(7), 214C		 2023 PTD 919
Inland Revenue Appellate Tribunal 2023 FILTER PAKISTAN (PVT.) LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, MTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131, 131(5)		 2023 PTD 889
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S PRIME COMMERCIAL BANK LTD 		Income Tax Ordinance (XLIX of 2001)
4(3)(c), 20, 20(1), 21(k), 22(3), 24, 24(4), 29, 67, 120, 120(1), 122, 122(1), 122(5), 122(5A), 122(9), 124A, 133, 147(8), 151(1)(d), 171(1) -
(2023)127 TAX 29
Punjab Revenue Appellate Tribunal 2023 THE COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO, MULTAN
Vs
M/S BANK AL-HABIB LIMITED, MULTAN 		Income Tax Ordinance, 2001
128(4), 151, 159(1), 161 & 205
(2023)127 TAX 12
Appellate Tribunal Inland Revenue 2023 THE BANK OF PUNJAB, LAHORE
Vs
THE CIR, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
18(3), 22(12), 151, 161, 161(1), 161(2),122(5A), 221
(2023)127 TAX 1
Islamabad High Court 2023 M/S ASKARI BANK LIMITED
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance (XLIX of 2001)
49, 161(1A), 205		 2023 PTD 316
(2022)126 TAX 452
2023 PTCL 53
Appellate Tribunal Inland Revenue 2023 M/S KHYBER PAKHTUNKHWA HIGHWAY AUTHORITY (KPKHA) ATTACH DEPARTMENT COMPLEX, NEAR TREASURY OFFICE, KHYBER ROAD, PESHAWAR
Vs
COMMISSIONER INLAND REVENUE, RTO, PESHAWAR. 		Income Tax Ordinance (XLIX of 2001)
109, 120(1)(b), 122, 132(6), 153(1)(c), 161, 161(1B), 205		 2023 SLD 100
Lahore High Court 2023 D.G. Khan Cement Company Limited etc.
Vs
The Federal Board of Revenue etc. 		Income Tax Ordinance, 2001
120(1), 120(1A), 122(5A), 177, 177(1), 177(2), 214, 214C		 (2023)127 TAX 721
2022 LHC 3288
Sindh High Court 2023 MESSRS SAJID PLASTIC FACTORY
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN FEDERAL BOARD OF REVENUE, ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance, 2001
122(1),122(4)		 2023 PTD 1701
Lahore High Court 2023 SERVICE GLOBAL FOOTWEAR LIMITED and another
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance, 2001
2(42),4,4B,4C,74,74(3),74(5),80,114,120,First Schedule		 2023 PTD 1120
(2023) 128 TAX 90
2023 PLD 471
2023 SLD 1922
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
MUHAMMAD AFZAL CHEEMA 		Income Tax Ordinance, 2001
122(2),133,214A		 2023 PTD 953
(2023) 128 TAX 244
2023 PLD 953
Lahore High Court 2023 ABDUL SABOOR
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance, 2001
192,192A, 194,199		 2023 PTD 1434
2023 SLD 2092
Sindh High Court 2023 MUHAMMAD ANWAR
Vs
PAKISTAN through Secretary to the Government of Pakistan Ministry of Finance, Islamabad and 6 others 		Income Tax Ordinance, 1979
162		 2023 PTD 1519
Supreme Court of Pakistan 2023 COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD
Vs
MESSRS FAUJI FOUNDATION LIMITED 		Income Tax Ordinance, 1979
22,30		 2023 PTD 1590
Appellate Tribunal Inland Revenue 2023 COMMISSIONER INLAND REVENUE, LTU, LAHORE
Vs
MESSRS ADAM JEE INSURANCE COMPANY'LTD 		Income Tax Ordinance, 2001
149,161,205,153(1)(b),158(c),233		 2023 PTD 1628
Appellate Tribunal Inland Revenue 2023 MIAN FEROZE SALAH UD DIN
Vs
The COMMISSIONER INLAND REVENUE, ZONE-IV, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
121(3) & 131		 2023 PTD 1662
Sindh High Court 2023 MESSRS NATIONAL DEVELOPMENT FINANCE CORPORATION
Vs
COMMISSIONER OF INCOME TAX AND ANOTHER 		Income Tax Ordinance, 1979
22,23,23(1)(x)		 2023 PTD 1671
Lahore High Court 2023 PAK ARAB REFINERY LIMITED
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX (APPEALS), ZONE-I, LAHORE 		Income Tax Ordinance (XLIX of 2001)
133, 122(5A), 221		 2023 PTD 1158
Supreme Court of Pakistan 2023 NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI
Vs
THE COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
132, 133		 2023 PTD 1177
Appellate Tribunal Inland Revenue 2023 RIZWAN ANWAR
Vs
THE COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
120(1), 121, 122, 122(1), 122(4), 122(5), 122(9), 174, 177, 177(10)		 2023 PTD 1237
Peshawar High Court 2023 MESSRS CGGC-DESCON JOINT VENTURE THROUGH AUTHORIZED SIGNATORY, LAHORE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
29, 80, 148, 150, 152(1), 153, 154, 156, 156A, 233, 233A, 234(5)		 2023 PTD 1323
Appellate Tribunal Inland Revenue 2023 PIONEER TRADERS, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, AUDIT-I, MTO, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
2(13AA), 2(22A), 113 122(5A)		 (2023) 128 TAX 1
Sindh High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-III LARGE TAXPAYERS UNIT, KARACHI
Vs
M/S. ICI PAKISTAN LTD, KARACHI 		INCOME TAX ORDINANCE, 1979 (XXXI OF 1979)
59(1), 62BB, 65, 66, 66A, 66A(2) 160		 (2023) 128 TAX 34
Supreme Court of Pakistan 2023 M/S PAK PANTHER SPINNING MILLS LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE, LAHORE 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)--
113		 (2023) 128 TAX 1
Islamabad High Court 2023 COMMISSIONER INLAND REVENUE
Vs
PRESIDENT OF ISLAMIC REPUBLIC OF PAKISTAN THROUGH SECRETARY AND OTHERS 		Income Tax Ordinance, 2001
114,127,131,153(1)(a),171(2)(a),Clause (24A) of Part II of Second Schedule		 (2023) 128 TAX 273
Sindh High Court 2023 THE COMMISSIONER INCOME TAX
Vs
KARACHI STOCK EXCHANGE (G) LTD. 		Income Tax Ordinance, 1979
2(14),62,133(5),136(1),136(2)		 (2023) 128 TAX 480
Appellate Tribunal Inland Revenue 2023 ALLIED BANK LIMITED, LAHORE
Vs
THE CIR, LTU, LAHORE 		Income Tax Ordinance, 2001
120,122(5A)		 (2023) 128 TAX 266
Appellate Tribunal Inland Revenue 2023 M/S. IMPERIAL DEVELOPERS & BUILDERS (PVT) LTD. KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU-II, KARACHI 		Income Tax Ordinance, 2001
2(10),4B,18,21(C),37,37A,37(1A),39(3),111,111(1)(d),122(1),122(9),177,177(1)		 (2023) 128 TAX 229
Appellate Tribunal Inland Revenue 2023 M/S. EXIDE PAKISTAN LTD., KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, LEGAL ZONE, LTU, KARACHI 		Income Tax Ordinance, 2001
161,161(1),161(IB),182,205,206,221,221(4)		 (2023) 128 TAX 221
Sindh High Court 2023 K-ELECTRIC LIMITED
Vs
PAKISTAN AND OTHERS 		Income Tax Ordinance, 2001
176,207,208,209,230,235B		 (2023) 128 TAX 398
Inland Revenue Appellate Tribunal 2023 MESSRS SUPER VICTORIA STORE, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, ZONE WHT, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 161(1A), 165		 2023 PTD 179
Lahore High Court 2023 INTERNATIONAL BRANDS LIMITED & others
Vs
FEDERATION OF PAKISTAN & others 		Income Tax Ordinance, 2001
59AA,59B,		 (2023) 128 TAX 368
Appellate Tribunal Inland Revenue 2023 MANSOOR MASOOD KHAN, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, AEOI-LTU, KARACHI 		Income Tax Ordinance, 2001
37,51(1),111,111(1),111(1)(b),122(1)(5),128,128(1A),128(1AA),131(5),182,207		 (2023) 128 TAX 175
Appellate Tribunal Inland Revenue 2023 THE COMMISSIONER INLAND REVENUE, ZONE-III, RTO-II, KARACHI
Vs
M/S. M.K. KHANA GOODS TRANSPORT COMPANY, KARACHI 		Income Tax Ordinance, 2001
120(1),121(1)(d),177,214C,Clause (84) of Part IV of the Second Schedule		 (2023) 128 TAX 162
Islamabad High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED, ISLAMABAD (IESCO) 		Income Tax Ordinance, 2001
133,153,161,162,165,174,174(1),174(3)		 2023 PTD 569
(2023) 128 TAX 257
Lahore High Court 2023 COMMISSIONER INLAND REVENUE ZONE-II, RTO, GUJRANWALA
Vs
MESSRS CRYSTAL DISTRIBUTORS, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 111(1)(d), 122(1), 128(5), 129, 129(1)(a), 132, 132(3)(c), 133, 133(5)		 2023 PTD 758
Sindh High Court 2023 MESSRS ZAM ZAM LPG (PVT.) LIMITED THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN REVENUE DIVISION AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
25, 177		 2023 PTD 689
Sindh High Court 2023 MESSRS ZAM ZAM LPG (PVT.) LIMITED THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN REVENUE DIVISION AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
25, 177		 2023 PTD 649
Sindh High Court 2023 SHELL PAKISTAN LIMITED THROUGH LEGAL COUNSEL AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
Constitution of Pakistan		 2023 PTD 607
Islamabad High Court 2023 COMMISSIONER OF INCOME TAX/WEALTH TAX, ISLAMABAD and others
Vs
HAMEEDA BEGUM and others 		Income Tax Ordinance (XLIX of 2001)
136		 2023 PTD 603
(2023) 127 TAX 780
Appellate Tribunal Inland Revenue 2023 M/S. ACT WIND (PVT) LTD, Karachi
Vs
THE COMMISSIONER INLAND REVENUE (APPEALS-III), CTO, Karachi 		Income Tax Ordinance, 2001
2(41),2(41)(g),85,101,101(3),109,152,152(1A),152(5),152(7),152(7X2),152(7)(2)(i),152(7)(a)(ii),152(7)(a)(iii),161,161(1),161(1A),182,205
(2023) 127 TAX 41
Supreme Court of Pakistan 2023 SNAMPROGETTI ENGINEERING B.V. through Special Attorney
Vs
COMMISSIONER OF INLAND REVENUE ZONE-II, L.T.U, ISLAMABAD and others 		Income Tax Ordinance (XLIX of 2001)
107, 107(2)(c), 122(5A), 122(9)
2023 SCMR 1055
Inland Revenue Appellate Tribunal 2023 MESSRS EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD., LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, CRTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
131		 2023 PTD 567
Peshawar High Court 2023 MESSRS SOHAIL STEEL GL SHEET COMPANY THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND REVENUE DIVISION, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 159		 2023 PTD 556
Supreme Court of Pakistan 2023 COMMISSIONER OF INCOME TAX/ER
Vs
MESSRS DYE CHEMICAL INDUSTRIES (PVT.) LTD. AND OTHERS 		Income Tax Ordinance, 1979
80D,Second Schedule		 2023 PTCL 200
Lahore High Court 2023 PEPSI COLA INTERNATIONAL (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
147(7), 147(8), 161, 161(1B), 162, 162(2), 174(3)		 2023 PTD 541
Sindh High Court 2023 NESTLE PAKISTAN LIMITED THROUGH AUTHORIZED OFFICER AND OTHERS
Vs
THE FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND OTHERS 		Income Tax Ordinance, 2001
148		 2023 PTD 527
(2024) 129 TAX 75
Inland Revenue Appellate Tribunal 2023 THE COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, RTO, MULTAN
Vs
MESSRS SHAH SONS PAKISTAN (PVT.) LTD. INDUSTRIAL ESTATE MULTAN 		Income Tax Ordinance (XLIX of 2001)
127, 153, 161, 205		 2023 PTD 524
Lahore High Court 2023 MESSRS PRESSON DESCON INTERNATIONAL
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
124, 124(4), 221, 226, 226(b)(ii)		 2023 PTD 516
(2022) 126 TAX 492
Islamabad High Court 2023 MESSRS PAKISTAN OILFIELDS LIMITED THROUGH MANAGING DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(9)		 2023 PTD 505
Supreme Court of Pakistan 2023 SNAMPROGETTI ENGINEERING B.V. through Special Attorney
Vs
COMMISSIONER OF INLAND REVENUE ZONE-II, L.T.U, ISLAMABAD and others 		Income Tax Ordinance, 2001
170,107(2)(c)		 2023 PTD 863
(2023) 128 TAX 3
2023 PTCL 722
Appellate Tribunal Inland Revenue 2023 M/S. MULTINET PAKISTAN (PVT.) LTD KARACHI
Vs
THE COMMISSIONER INLAND REVENUE ZONE M, LTU, KARACHI 		Income Tax Ordinance, 2001
21(l),21(c),21(g),34(5),120,121,122(1),122(5),122(9),174(2),177,214C,231A		 (2023) 128 TAX 104
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD
Vs
Messrs WI-TRIBE PAKISTAN LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
128(4), 129(1)(a), 152, 153, 161, 161(1)(b), 162, 205		 2023 PTD 499
Appellate Tribunal Inland Revenue 2023 THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI
Vs
MR. MUHAMMAD ABID ALIAS ABID ALI HABIB, KARACHI
(2023) 128 TAX 99
Appellate Tribunal Inland Revenue 2023 THE COMMISSIONER INLAND REVENUE, ZONE-II, RTO-II, KARACHI
Vs
M/S. PIONEER FLOUR MILLS, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
113, 122(9) 122(5A)		 (2023) 128 TAX 93
Appellate Tribunal Inland Revenue 2023 THE CIR, CTO, LAHORE
Vs
M/S. KOHINOOR ENERGY LTD, LAHORE 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
131 218 		(2023) 128 TAX 84
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS DESCON ENGINEERING LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 133, 177		 2023 PTD 492
Islamabad High Court 2023 M/S FAUJI FERTILIZER COMPANY LIMITED AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
4B 4C		 (2023) 128 TAX 141
Inland Revenue Appellate Tribunal 2023 MESSRS KBS STEEL, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, LTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
35, 111, 111(1)(b), 111(1)(c), 122, 129, 129(1), 129(1)(a), 129(1)(b)		 2023 PTD 467
Appellate Tribunal Inland Revenue 2023 M/S. ARY COMMUNICATION LTD., KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE - IV, CRTO, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
2(24)(b), 2(24)(c), 2(54)(c), 21(C), 108, 122(1); 122B, 122(9), 122(5A), 129, 129(1), 129(l)(a), 129(l)(b), 159(2), 161, 170(b), 177 205		 (2023) 128 TAX 38
Islamabad High Court 2023 THE ATTOCK OIL COMPANY LIMITED
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
133		 2023 PTD 455
Inland Revenue Appellate Tribunal 2023 COMMISSIONER INLAND REVENUE, RTO, LAHORE
Vs
Messrs PAKISTAN WAPDA FOUNDATION, LAHORE 		Income Tax Ordinance (XLIX of 2001)
133, 221		 2023 PTD 424
Supreme Court of Pakistan 2023 Haji TOOTI AND ANOTHER
Vs
FEDERAL BOARD OF REVENUE, ISLAMABAD AND OTHERS 		Customs Act, 1969
181,223		 2023 SCMR 1980
Islamabad High Court 2023 COMMISSIONER INLAND REVENUE (ZONE-II) LTU, ISLAMABAD
Vs
MESSRS INTERNATIONAL WIRELESS COMMUNICATION PAKISTAN LTD. 		Income Tax Ordinance (XLIX of 2001)
221		 2023 PTD 390
Appellate Tribunal Inland Revenue 2023 PIONEER TRADERS, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, AUDIT-I, MTO, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)--
2(13AA), 2(22A), 113 122(5A) 		(2023) 128 TAX 1
Islamabad High Court 2023 MESSRS ARMY WELFARE TRUST, RAWALPINDI
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
Ss.2(29), 9, 10, 11, 80(2)(b)(v), 133 & Second Sched., Part-1, Cl.58(2)(1)		 2023 PTD 351
Appellate Tribunal Inland Revenue 2023 M/S ATLAS POWER LIMITED; 23-C, AZIZ AVENUE, CANAL PARK, GULBERG-V, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2023 PTD 344
Federal Tax Ombudsman 2023 MS. RIFAT USTO, HOUSE NO. 05, STREET NO. T, KHAYABAN-E-RAHAT, PHASE-VI, DHA KARACHI
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(5), 122(9), 218		 2023 PTCL 337
Lahore High Court 2023 THE COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS TASNEEM AKHTAR 		Income Tax Ordinance (XLIX of 2001)
111, 122(6A), 133		 2023 PTD 312
2023 PTCL 543
Peshawar High Court 2023 COMMISSIONER INLAND REVENUE CORPORATE ZONE, REGIONAL TAX OFFICE, PESHAWAR.
Vs
M/S. KHYBER TEA & FOOD MANUFACTURING COMPANY, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
2(16), 2(17), 29C, 133, 153, 153(7)(iv)(b)		 2023 PTCL 266
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S. RICE EXPORTERS ASSOCIATION OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
133(5), 205		 2023 PTCL 260
Sindh High Court 2023 M/S. SKF PAKISTAN (PVT.) LIMITED THROUGH M/S. ANWAR KASHIF MUMTAZ & USMAN ALAM, ADVOCATES.
Vs
FEDERATION OF PAKISTAN & OTHERS THROUGH MR. KAFEEL AHMED ABBASI, ADVOCATE FOR INLAND REVENUE. 		Income Tax Ordinance (XLIX of 2001)
122, 174, 177, 214A, 214C		 2023 PTCL 211
(2023) 128 TAX 531
Appellate Tribunal Inland Revenue 2023 M/S. ALFALAH INSURANCE COMPANY LIMITED, LAHORE
Vs
THE CIR, LTU, LAHORE 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
111, 120(1), 121, 122, 122(5), 122(9), 122(1)(4), 174, 177, 177(6), 177(10), 236M		 (2023) 127 TAX 127
Sindh High Court 2023 RELIANCE PETROCHEM INDUSTRIES (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, EX-OFFICIO CHAIRMAN, FBR AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
65D, 120, 122, 122(5A), 122(9), 177 		2023 PTD 186
Inland Revenue Appellate Tribunal 2023 M. SARWAR SONS, HAFIZABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 121, 122		 2023 PTD 167
Supreme Court of Pakistan 2023 MUHAMMAD TAHIR
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, ABBOTTABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
170		 2023 PTD 163
2023 PTCL 396
Supreme Court of Pakistan 2023 The COMMISSIONER OF INCOME TAX
Vs
Messrs INTER QUEST INFORMATICS SERVICES 		Income Tax Ordinance, 2001
107,133(1)		 2023 SCMR 1803
Lahore High Court 2023 MUBASHIR YAMEEN
Vs
ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(1), 137(2), 138, 140		 2023 PTD 146
2023 PTCL 423
Inland Revenue Appellate Tribunal 2023 NAEEM RAFIQUE BHATTI, GUJRANWALA
Vs
THE COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
2(22A), 113, First Schedule		 2023 PTD 134
Supreme Court of Pakistan 2023 COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD
Vs
MESSRS FAUJI FOUNDATION LIMITED 		Income Tax Ordinance, 1979
22, 30		 2023 SCMR 1694
Sindh High Court 2023 Ghulam Shabbir & others Through Mr. Abdul Sattar Pirzada, Advocate along with Mr. Inzimam Sharif, Advocate.
Vs
Federation of Pakistan Through Mr. S. Yasir Ahmed Shah, Assistant Attorney General 		Income Tax Ordinance, 2001
122, 174, 177, 207, 214A, 214C		 2023 PTD 1152
2023 PTCL 109
Inland Revenue Appellate Tribunal 2023 THE COMMISSIONER INLAND REVENUE, ZONE-X, RTO-III, LAHORE
Vs
MUHAMMAD IQBAL, PROP. BRIGHT STAR ENGINEERING WORKS, LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(d), 170, 122		 2023 PTD 96
Supreme Court of Pakistan 2023 MESSRS ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED (IESCO) THROUGH FINANCE DIRECTOR, ISLAMABAD
Vs
THE APPELLATE TRIBUNAL INLAND REVENUE (H.Q), ISLAMABAD THROUGH CHAIRMAN AND OTHERS 		Income Tax Ordinance, 2001
161, 177, 205		 2023 SCMR 1516
2023 PTCL 872
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-I, LTU, LAHORE
Vs
M/S MARWAT ENTERPRISES PVT. LIMITED, LAHORE 		Income Tax Ordinance, 2001
161,161(1B), 162, 162(2)		 2023 PTD 732
2023 PTCL 85
Supreme Court of Pakistan 2023 THE COMMISSIONER OF INCOME TAX, COMPANIES ZONE-II, NEW INCOME TAX BUILDING, SHAHRAH-E-KAMAL ATTATURK, KARACHI AND ANOTHER
Vs
MESSRS PAK SAUDI FERTILIZERS LTD., KARACHI THROUGH M.D. 		Income Tax Ordinance, 1979
80C		 2023 PTD 1550
2023 SCP 193
2023 PTCL 839
2023 SCMR 1595
Lahore High Court 2023 RAO TARIQ ISLAM, ETC.
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance, 2001 (XLIX OF 2001)
236D		 2023 PTD 223
(2023)127 TAX 363
2023 PTCL 40
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE
Vs
M/S SHEZAN INTERNATIONAL LTD., LAHORE 		Income fax Ordinance, 2001
122(5 A),133(5)		 (2023) 127 TAX 763
Sindh High Court 2023 MUMTAZ ALI RAJPAR AND BROTHERS THROUGH MANAGING PARTNER AND OTHERS
Vs
PROVINCE OF SINDH THROUGH SECRETARY MINES AND MINERALS DEVELOPMENT AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
161, 161(2), 236(A) 		2023 PTD 39
2023 PTCL 329
Supreme Court of Pakistan 2023 ALLIED BANK LIMITED
Vs
THE COMMISSIONER OF INCOME TAX, LAHORE ETC. 		Income Tax Ordinance, 2001
2(13),120,120(1),122(5A),122(9),127,210,210(1A)		 2023 PTD 1600
(2023) 127 TAX 757
Islamabad High Court 2023 EURO TILES AND GRANITE THROUGH PROPRIETOR AND 4 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY COMMERCE DIVISION AND OTHERS 		Income Tax Ordinance, 2001
40, 55		 2023 PTD 21
(2024) 129 TAX 239
Appellate Tribunal Inland Revenue 2023 M/S. NOA HEMIS PHARMACEUTICALS, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE- IV, RTO, III KARACHI 		Income Tax Ordinance, 2001
23(4),111(1)(a),114(3)(4),115(5),120,120(1),121,121(1),121(1)(d),122,122(1),122(1)(d),122(4),122(5),122(5A),174,176,177,177(1),177(6),177(10),214-C		 (2023) 127 TAX 103
Sindh High Court 2023 UNITED CARPETS LTD AND OTHERS
Vs
PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
119, 122, 122(a), 137, 177, 214(1)(a), 214(1)(b), 214D, 214D(a), 214D(b), 214E		 (2023)127 TAX 770
Lahore High Court 2023 COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE
Vs
M/S SHEZAN INTERNATIONAL LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(k). 37, 75, 97, 120, 133		 (2023)127 TAX 763
Islamabad High Court 2023 M/S EMAAR DHA ISLAMABAD LIMITED
Vs
COMMISSIONER INLAND REVENUE (LEGAL), LARGE TAXPAYERS UNIT ISLAMABAD AND OTHERS 		INCOME TAX ORDINANCE, 2001, (XLIX OF 2001)
21(c), 36, 36(1), 36(3), 100D, 100D(9), 111,111(1)(a), 111(1)(b), 122(1), 122(5), 122(9), 177 		(2023) 127 TAX 680
Supreme Court of Pakistan 2023 ALLIED BANK LIMITED
Vs
THE COMMISSIONER OF INCOME TAX, LAHORE ETC. 		Income Tax Ordinance (XLIX of 2001)
2(13), 120, 120(1), 122(5A), 122(9), 127, 210, 210(1A)		 (2023)127 TAX 757
2023 SCMR 1166
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI AND ANOTHER
Vs
MESSRS MSC SWITZERLAND GENEVA AND OTHERS 		Income Tax Ordinance, 2001
4B,44(1),107,107(1),109		 2023 SCMR 1011
(2023) 128 TAX 291
Islamabad High Court 2023 SHAH ZAMAN
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 148		 (2023)127 TAX 709
Islamabad High Court 2023 M/S EMAAR DHA ISLAMABAD LIMITED
Vs
COMMISSIONER INLAND REVENUE (LEGAL), LARGE TAXPAYERS UNIT ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
21(c), 36, 36(1), 36(3), 100D, 100D(9), 111,111(1)(a), 111(1)(b), 122(1), 122(5), 122(9), 177		 (2023)127 TAX 680
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) LAHORE
Vs
MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO.6, STREET NO.6, LAL PUL, PANJ PIR ROAD, MUGHALPURA, LAHORE 		Income Tax Ordinance, 2001
111(1), 111(1)(d), 122, 122(5), 237		 2023 SCMR 534
Sindh High Court 2023 SAPPHIRE TEXTILE MILLS LIMITED
Vs
FEDERATION OF PAKISTAN & others 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
65B, 65B(1), 65B(2) & 65B(3)		 (2023)127 TAX 639
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) Lahore
Vs
MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, Lahore 		Income Tax Ordinance, 2001
39, 111, 111(1)(d), 122, 122(5), 122(8), 122(9) 		2023 PTD 435
Supreme Court of Pakistan 2023 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) Lahore
Vs
MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, Lahore 		Income Tax Ordinance, 2001
 2023 TAX 317
Lahore High Court 2023 PEPSI COLA INTERNATIONAL (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance (XLIX of 2001)
161, 161(1B), 162, 173(4), 174(3)		 2023 PTCL 71
(2023)127 TAX 284
Lahore High Court 2023 COMMISSIONER INLAND REVENUE
Vs
M/S LAHORE RUBBER STORE 		Income Tax Ordinance (XLIX of 2001)
221		 2023 PTD 182
(2023) 127 TAX 279
2023 PTCL 555
Sindh High Court 2023 HAKIMSONS (IMPEX) (PVT) LTD AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance, 2001
7E, 7E(2) & 7E(2)(g)
(2023)127 TAX 247
2023 PTCL 118
Appellate Tribunal Inland Revenue 2023 M/S. SANGHAR SUGAR MILLS LTD, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, AUDIT-I, LTO, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
3(1A), 21(c), 28(1)(a), 34(3), 39(1), 111, 111(1)(a), 111(1)(d), 122(1), 174(2), 177(6A) & 218		 (2023) 128 TAX 129
Lahore High Court 2023 SYNTHETIC PRODUCTS ENTERPRISES LIMITED AND OTHERS
Vs
FEDERAL BOARD OF REVENUE, ETC. 		Income Tax Ordinance (XLIX of 2001)
120(2A), 122, 122(1), 122(5), 122(5A), 138(1), 168(2), 168(5), 170(3), 170(3)(a)		 2023 PTD 252
(2023)127 TAX 233
2023 PTCL 482
Lahore High Court 2023 COMMISSIONER OF INCOME TAX
Vs
UNION BANK LTD 		Income Tax Ordinance (XLIX of 2001)
23(1)(x)
(2023)127 TAX 197
Lahore High Court 2023 BANK OF PUNJAB
Vs
INCOME TAX APPELLATE TRIBUNAL 		Income Tax Ordinance (XLIX of 2001)
133
(2023)127 TAX 177
Lahore High Court 2023 M/S UNION BANK LTD
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
17, 23(1)(x)
(2023)127 TAX 169
Appellate Tribunal Inland Revenue 2023 M/S. ADAMJEE INSURANCE COMPANY LIMITED, LAHORE
Vs
THE CIR, CTO, LAHORE 		Income Tax Ordinance, 2001
4C, 99, 100A, 122, Fourth Schedule, Rule 6DA,		 2023 PTCL 907
(2024) 129 TAX 77
Islamabad High Court 2023 MASUD REZA
Vs
THE FEDERATION OF PAKISTAN THROUGH PRESIDENT & OTHERS 		Income Tax Ordinance, 2001
121(1)(d),128,128(1A)		 2023 PTCL 891
Lahore High Court 2023 ALFALAH INSURANCE COMPANY LIMITED, LAHORE
Vs
THE CIR, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 120(1), 121, 122, 122(5), 122(9), 122(1)(4), 174, 177, 177(6), 177(10), 236M		 (2023)127 TAX 127
Sindh High Court 2023 SHELL PAKISTAN LIMITED & OTHERS
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinannce, 2001
4B, 4C
(2023)127 TAX 112
2023 PTCL 162
Inland Revenue Appellate Tribunal 2023 M/S. NOA HEMIS PHARMACEUTICALS, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE- IV, RTO, III KARACHI 		Income Tax Ordinance, 2001
23(4), 111(1)(a), 114(3)(4), 115(5), 120, 120(1), 121, 121(1), 121(1)(d), 122, 122(1), 122(1)(d), 122(4) 122(5), 122(5A), 174, 176, 177, 177(1), 177(6), 177(10), 214-C
(2023)127 TAX 103
Sindh High Court 2023 COMMISSIONER OF WEALTH TAX
Vs
SINDH STEEL CORPORATION (PRIVATE) LIMITED, KARACHI 		Wealth Tax Act, 1963
10(5),14(2),16(3),17,27		 2023 PTD 231
2023 SLD 83
Supreme Court of Pakistan 2023 THE COMMISSIONER INLAND REVENUE
Vs
M/S HABIB INSURANCE COMPANY LTD 		Income Tax Ordinance, 1979
26(a),Rule5 oftheFourth Schedule		 2023 PTD 417
(2023) 127 TAX 1
2023 PTCL 25
Inland Revenue Appellate Tribunal 2022 THE COMMISSIONER INLAND REVENUE, RTO, LAHORE
Vs
Messrs HABIB STEEL RE-ROLLING MILLS, LAHORE 		Income Tax Ordinance (XLIX of 2001)
129, 161, 161(1A), 205		 2022 PTD 1935
Sindh High Court 2022 THE COMMISSIONER INLAND REVENUE
Vs
MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(5), 133(5), 177(6A), 214C(2)		 2022 PTD 1806
(2022)125 TAX 164
Islamabad High Court 2022 M/S PAKISTAN TOBACCO COMPANY LTD AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, M/O FINANCE, ETC 		Income Tax Ordinance (XLIX of 2001)
2(63), 4, 4B, Division 11A of Part I to First Schedule		 2022 PTD 1730
(2022)125 TAX 151
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD
Vs
ABDUL HAMEED, LABOUR CONTRACTOR 		Income Tax Ordinance (XLIX of 2001)
53(1)(b), 153, 153(1)(c), 153(9)		 2022 PTD 1673
(2022)126 TAX 438
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
THE BANK OF PUNJAB, LAHORE 		Income Tax Ordinance, 1979
80BB,80C,80CC,80CD,First Schedule		 2022 PTD 831
125 TAX 271
2022 PTCL 190
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LTO, KARACHI
Vs
PACKAGES LIMITED 		Income Tax Ordinance, 1979
2(13),3,66A		 2022 PTCL 25
125 TAX 348
Lahore High Court 2022 The COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE
Vs
SHAZIA ZAFAR 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 122, 133		 2022 PTD 1942
Inland Revenue Appellate Tribunal 2022 MESSRS NEW DADU SUGAR MILLS (PVT.) LTD. KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2022 PTD 1927
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD
Vs
ABDUL HAMEED, LABOUR CONTRACTOR 		Income Tax Ordinance (XLIX of 2001)
153(1)(b), 153(1)(c), 153(9)		 2022 SCMR 1938
Supreme Court of Pakistan 2022 Messrs KOHINOOR SPINNING MILLS LTD.
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
131, 133, 21(e)		 2022 PTD 1727
(2022) 126 TAX 572
2022 PTCL 883
2022 SCMR 1943
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, ZONE-II, LAHORE
Vs
SHAZIA ZAFAR 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 122, 122(1), 122(5), 122(5)(ii), 122(9), 133(1), 		2022 LHC 4360
Balochistan High Court 2022 COMMISSIONER INLAND REVENUE ZONE-I REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS BALOCHISTAN ONYX DEVELOPMENT CORPORATION LTD. 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(4), 122(5), 133		 2022 PTD 1889
Islamabad High Court 2022 COMMISSIONER OF INLAND REVENUE, ZONE-III, REGIONAL TAX OFFICE, ISLAMABAD
Vs
MESSRS PEARL SECURITY (PVT.) LIMITED 		Income Tax Ordinance (XLIX of 2001)
133, 170, 170(4), 170(5)(b)		 2022 PTD 1876
Balochistan High Court 2022 THE COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS QUETTA ELECTRIC SUPPLY COMPANY LIMITED, QUETTA 		Income Tax Ordinance (XLIX of 2001)
113, 133(5), Clause (102A) Part I of the Second Schedule 		2022 PTD 1844
Inland Revenue Appellate Tribunal 2022 MESSRS CHINA NATIONAL ELECTRIC WIRE AND CABLE IMPORT AND EXPORT CORPORATION, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
127, 128, 129, 129(4), 131, 131(1), 122 		2022 PTD 1839
Appellate Tribunal Inland Revenue 2022 SYED TARIQ AYUB BUKHARI, HOUSE NO.R-42, BLOCK-5, FEDERAL B AREA, KARACHI
Vs
THE COMMISSIONER-IR, RANGE-D, ZONE-II, RTO-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
3, 4, 9, 11, 12, 12(18), 15, 18, 37, 39, 39(3), 122, 122(5A), 122(9)		 2022)125 TAX 341
PDS
Supreme Court of Pakistan 2022 FARRUKH RAZA SHEIKH
Vs
The APPELLATE TRIBUNAL INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
132(1), 132(2)		 2022 SCMR 1787
Islamabad High Court 2022 MESSRS PAKISTAN LNG LIMITED THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN, THROUGH SECRETARY REVENUE DIVISION, MINISTRY OF FINANCE, ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
138, 138(1), 140		 2022 PTD 1763
(2022)126 TAX 584
Sindh High Court 2022 THE COMMISSIONER OF INCOME TAX, COMPANIES ZONE-IV, KARACHI
Vs
MUHAMMAD HAMID 		Income Tax Ordinance (XLIX of 2001)
62, 65, 136		 2022 PTD 1752
Lahore High Court 2022 RAZA MOTOR INDUSTRIES.
Vs
THE FEDERATION OF PAKISTAN, ETC 		Income Tax Ordinance (XLIX of 2001)
122, 177, 177(1), 177(1)(a)(d), 177(2), 172(4), 214C		 2022 PTD 19
(2021) 124 TAX 567
2022 PTCL 28
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE ETC.
Vs
JAHANGIR KHAN TAREEN and others 		Income Tax Ordinance (XLIX of 2001)
120(1), 122(4), 122(5), 122(5A), 122(9), 209 & 209(2)		 2022 PTD 232
124 TAX 552
2022 PTCL 1
Islamabad High Court 2022 SUNGI DEVELOPMENT FOUNDATION EMPLOYEES PROVIDENT FUND TRUSTEES
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, REVENUE AND ECONOMIC AFFAIRS AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
4(1)(s), 122(5A), 140, 170		 2022 PTD 1690
Sindh High Court 2022 MESSRS SINDH IRRIGATION AND DRAINAGE AUTHORITY (SIDA)
Vs
THE COMMISSIONER OF INCOME TAX HYDERABAD ZONE, HYDERABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
84		 2022 PTD 1679
Supreme Court of Pakistan 2022 MESSRS TELENOR PAKISTAN (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
133		 2022 PTD 1632
Sindh High Court 2022 THE COMMISSIONER INLAND REVENUE
Vs
DAWOOD ISLAMIC BANK LIMITED (NOW BURJ BANK) 		Income Tax Ordinance (XLIX of 2001)
108, 109, 122, 122(1), 122(5), 122(5)		 2022 PTD 1474
Lahore High Court 2022 ASHIQ ALI CHAUDHARY
Vs
FEDERAL BOARD OF REVENUE ETC. 		Income Tax Ordinance (XLIX of 2001)
127, 161, 205		 2022 PTD 1627
Sindh High Court 2022 MESSRS TELENOR MICRO FINANCE BANK LTD. THROUGH AUTHORIZED ATTORNEY
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
53, 133, 150, 151, 159, 159(1), 159(2), 161, 233, Second Sched. Part IV, Cl. 47B		 2022 PTD 1619
Sindh High Court 2022 SANOFI-AVENTIS PAKISTAN LIMITED & OTHERS
Vs
PAKISTAN & OTHERS 		Income Tax Ordinance 2001 (XLIX OF 2001)
80 & 148		 2022 PTD 1205
Sindh High Court 2022 COMMISSIONER INLAND REVENUE ZONE-I
Vs
MESSRS EXCELL PAKISTAN (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
20, 32, 34, 122, 133		 2022 PTD 1535
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
ASIF KAMAL 		Income Tax Ordinance (XLIX of 2001)
177(6)		 2022 SCMR 1091
Lahore High Court 2022 UNIQUE ENGINEERING WORKS (PRIVATE) LIMITED, THROUGH CHIEF EXECUTIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF LAW, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
174, 174(3)		 2022 PTD 1502
Supreme Court of Pakistan 2022 PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), WAPDA HOUSE, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance, 2001
122A		 2022 SCMR 824
Supreme Court of Pakistan 2022 FARRUKH RAZA SHEIKH
Vs
THE APPELLATE TRIBUNAL INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
132(2)		 2022 PTD 1467
(2022)126 TAX 335
Sindh High Court 2022 MESSRS CELLANDGENE PHARMACEUTICAL INTERNATIONAL THROUGH PARTNER
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
177, 177(7)		 2022 PTD 1464
Lahore High Court 2022 The COMMISSIONER INLAND REVENUE, MULTAN ZONE
Vs
MUHAMMAD IQBAL RIND & SONS D.G. KHAN 		Income Tax Ordinance (XLIX of 2001)
120(1), 122(5A), 122(9), 133(1), 231A		 2022 PTD 1411
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
COCA COLA PAKISTAN LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(c), 2(54), 67, 120, 122(5A), 133, 153(1)(b)		 2022 PTD 1400
Appellate Tribunal Inland Revenue 2022 M/S. LARR SUGAR MILLS LTD, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, Zone-II, LTU, KARACHI 		Income Tax Ordinance, 2001
18,21(l),21(m),23(5)(c),57,66A,111,111(1),111(1)(a),111(1)(b),111(1)(c),111(1)(d),111(1)(d)(i),113,113C,120,120(1),122,122(5),122(5A),122(9),133C,177,177(6)		 (2022) 126 TAX 175
Lahore High Court 2022 CRESCENT EDUCATIONAL TRUST THROUGH SECRETARY
Vs
REGISTRAR OF TRADE UNIONS LAHORE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
100C		 2022 PTD 1384
Appellate Tribunal Inland Revenue 2022 M/S AMEET KUMAR CEMENT DEALER, GHOTKI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE, RTO, SUKKUR 		Income Tax Ordinance, 2001
111,111(1)(d)(i),122(1)(5),124		 (2022) 126 TAX 153
Appellate Tribunal Inland Revenue 2022 SAMINA YASMIN, PROP; FAISAL ELECTRONICS, WAZIRABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122 & 177		 2022 PTD 1319
Appellate Tribunal Inland Revenue 2022 MUHAMMAD ALI, PESHAWAR
Vs
THE CIR, RTO, PESHAWAR 		Income Tax Ordinance, 2001
39(3),111,111(1),111(1)(a),111(1)(d),4,120,121,121(1),121(1)(d),122(1),122(1)(5),122(5),174(2),177		 (2022) 126 TAX 131
Balochistan High Court 2022 THE COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
MESSRS QUETTA ELECTRIC SUPPLY COMPANY LIMITED, ZARGHOON ROAD, QUETTA 		Income Tax Ordinance, 2001
182, 182(2), 205, 205(5)		 2022 PTD 1265
(2023)127 TAX 693
Appellate Tribunal Inland Revenue 2022 M/S AUTOSOFT DYNAMICS (PVT) LIMITED, LAHORE
Vs
CIR, CTO, LAHORE 		Income Tax Ordinance, 2001
120,122(5A),122(9),153,153(1)(b),221,Clause(4) of Second Schedule-Clause(94) ofPartIV oftheSecond ScheduleClause(133) ofPart-I oftheSecond Schedule		 (2022) 126 TAX 123
Sindh High Court 2022 MESSRS AKHTER EYE HOSPITAL (PVT.) LTD. THROUGH CHIEF ACCOUNTANT
Vs
The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-V 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2022 PTD 1253
Appellate Tribunal Inland Revenue 2022 MESSRS SPUN YARN RESEARCH AND DEVELOPMENT COMPANY (PVT) LIMITED, MULTAN
Vs
THE CIR, RTO, MULTAN 		Income Tax Ordinance, 2001
153,153(1),153(7),161,161(1A),165,205		 (2022) 126 TAX 114
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE,LAHORE
Vs
MESSRS HNR COMPANY (PVT.) LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 121(1)(d), 122(2), 177(10)		 2022 SCMR 1240
Appellate Tribunal Inland Revenue 2022 MUHAMMAD SAJID MANZOOR, OLD GHALLA MANDI, KHUSHAB
Vs
MUHAMMAD SAJID MANZOOR, OLD GHALLA MANDI, KHUSHAB 		Income Tax Ordinance, 2001
120(1)(b),122,122(1),122(2),122(4),122(5),122(6)		 (2022) 126 TAX 99
Islamabad High Court 2022 USMAN ARSHAD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, ISLAMABAD AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
176(1)(b), 207, 209(6), 230(2)		 2022 PTD 1235
Federal Tax Ombudsman 2022 UMER AYAZ KHAN
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
12, 149, 153, 153(1)(b)		 2022 PTD 1187
Sindh High Court 2022 THE SEARLE COMPANY LIMITED AND 05 OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance, 2001
5A		 (2022) 126 TAX 355
Sindh High Court 2022 TAHIR ASHRAF DURRANI AND OTHERS
Vs
FEDERAL INVESTIGATION AGENCY, THROUGH DIRECTOR GENERAL, F.I.A., HEADQUARTER, PESHAWAR MORR, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
227		 2022 PTD 1174
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
TOYOTA WALTON MOTORS AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 122(5A), 122(9), 133(1), 161, 205		 2022 PTD 1161
Appellate Tribunal Inland Revenue 2022 M/S SHABBIR FEED MILLS (PVT.) LTD., MULTAN
Vs
THE CIR, CTO, MULTAN 		Income Tax Ordinance, 2001
120,120(1),122(2),170,170(3),221		 (2022) 126 TAX 280
Supreme Court of Pakistan 2022 THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS S
Vs
MESSRS PEPSI COLA INTERNATIONAL, LAHORE AND OTHERSS 		Income Tax Ordinance (XLIX of 2001)
122		 2022 SCMR 1140
Appellate Tribunal Inland Revenue 2022 M/S. JABBAR STEEL INDUSTRIES KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, Zone-II, LTU II, KARACHI 		Income Tax Ordinance, 2001
124,161,205		 (2022) 126 TAX 297
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, ZONE-IV, LAHORE
Vs
MESSRS PANTHER SPORTS AND RUBBER INDUSTRIES (PVT.) LTD. AND OTHERSS 		Income Tax Ordinance (XLIX of 2001)
161, 161(1A), 165(2B), 174, 174(3)
2022 SCMR 1135
Appellate Tribunal Inland Revenue 2022 M/S. KARACHI PORT TRUST KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
221		 2022 PTD 325
(2021)123 TAX 300
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
SUI NORTHERN GAS PIPELINES LIMITED 		Income Tax Ordinance (XLIX of 2001)
20, 120, 122(5A), 133		 2022 PTD 1135
(2022)126 TAX 73
Lahore High Court 2022 FEDERAL BOARD OF REVENUE
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122, 153(1)(b)		 2022 PTD 1123
(2022)126 TAX 548
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
THE BANK OF PUNJAB, LAHORE 		Income Tax Ordinance (XXXI of 1979)
First Sched. Part V, Paras. A & D
2022 SCMR 1110
Supreme Court of Pakistan 2022 COMMISSIONER OF INCOME TAX (LEGAL)
Vs
MESSRS ASKARI BANK LIMITED, RAWALPINDI AND OTHERSS 		Income Tax Ordinance (XLIX of 2001)
23, 23(2)
2022 SCMR 1104
Islamabad High Court 2022 MESSRS TELENOR PAKISTAN (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(63), 54, 57, 121, 122, 124, 124(2), 127, 127(2), 127(5), 131, 131(5), 133(7), 134A, 137(1), 137(2), 138, 143, 144, 162, 170, 182, 205		 2022 PTD 1097
Sindh High Court 2022 MESSRS YUNUS TEXTILE MILLS LIMITED THROUGH CONSTITUTED ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(4), 122(4)(a), 122(4)(b), 122(5A)		 2022 PTD 1082
Sindh High Court 2022 TAHIR ASHRAF DURRANI AND OTHERS
Vs
FEDERAL INVESTIGATION AGENCY, THROUGH DIRECTOR GENERAL, F.I.A., HEADQUARTER, PESHAWAR MORR, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
227		 2022 PTD 1040
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
TOYOTA WALTON MOTORS and others 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 122(5A), 122(9), 133(1) 		2022 PTD 1035
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE
Vs
MESSRS DAEWOO PAKISTAN MOTORWAY SERVICES (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
80D, 113, 113(1), 113(3), 133(1)		 2022 PTD 1019
2022 PTCL 852
Sindh High Court 2022 ZONA PAKISTAN (PVT.) LTD.
Vs
PROVINCE OF SINDH THROUGH CHAIRMAN AND 3 OTHERS 		Income Tax Ordinance 2001
111(4), 154		 2022 PTD 984
(2022) 126 TAX 43
Appellate Tribunal Inland Revenue 2022 M/S. PARAGON CONSTRUCTORS (PVT.) LIMITED, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, Zone-I, RTO-II, KARACHI 		Income Tax Ordinance, 2001
2(68),4B,12(18),66A,114(1),120(1),122(5A),122(9),153(1)(C),177		 (2022) 126 TAX 304
Peshawar High Court 2022 QASIM SHAH MARBLE FACTORY UMARY, DISTRICT BAJUR THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH FEDERAL SECRETARY, FINANCE AND REVENUE DIVISION, ISLAMABAD AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
Preamble		 2022 PTD 981
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, CORPORATE ZONE, REGIONAL TAX OFFICE, FAISALABAD
Vs
MESSRS NIAGRA MILLS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
114, 115(4), 120, 122, 122C, 122(1), 122(5A), 133(1), 169(2)		 2022 PTD 978
(2022)126 TAX 43
Lahore High Court 2022 COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, LAHORE
Vs
M/S WIRE PRODUCTS (PVT) LTD. LAHORE 		Income Tax Ordinance, 1979
22,23,23(1),30(2),34		 (2022) 126 TAX 457
Lahore High Court 2022 COMMISSIONER OF INCOME TAX
Vs
MESSRS GRAYS LEASING LTD. 		Income Tax Ordinance (XLIX of 2001)
133(1), 133(5), 161		 2022 PTD 951
2022 PTCL 811
Lahore High Court 2022 M/S KOT ADDU POWER COMPANY LIMITED
Vs
THE COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICER, MULTAN, ETC. 		Income Tax Ordinance, 2001
122(1),122(5A),133,210,221,221(4)		 (2022) 126 TAX 467
Sindh High Court 2022 MESSRS SAKRAND SUGAR MILLS LIMITED THROUGH AUTHORIZED REPRESENTATIVE/MANAGER FINANCE
Vs
FEDERATION OF PAKISTAN THROUGH FEDERAL SECRETARY REVENUE DIVISION PAKISTAN SECRETARIAT, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(a), 111(d)(i), 122, 122(1), 127, 182, 182(2)		 2022 PTD 901
Appellate Tribunal Inland Revenue 2022 M/s. Peshawar Electric Supply Company, Limited, (PESCO), Peshawar.
Vs
The CIR, RTO, Peshawar. 		Income Tax Ordinance (XLIX of 2001)
153, 153(1)(b), 161, 177, Second Schedule-Part (IV)-Clause 46AA		 2023 PTD 911
2022 PTCL 899
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, ZONE-VII, REGIONAL TAX OFFICE-II, LAHORE
Vs
MESSRS TECHLOGIX PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
113(3)(b), 133(1), 153(1)(b), 153(6)		 2022 PTD 893
Appellate Tribunal Inland Revenue 2022 FEROZE P. BHANDARA, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE Zone-IV, CORPORATE REGIONAL TAX OFFICE KARACHI 		Income Tax Ordinance, 2001
4B,4B(4),37,37(A),48,100B		 (2022) 126 TAX 71
Supreme Court of Pakistan 2022 PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), WAPDA HOUSE, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122A
(2022)126 TAX 255
2022 SCMR 824
Lahore High Court 2022 SOOFI MUHAMMAD FARRUKH AMIN AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY OF FINANCE, REVENUE DIVISION, MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE, PAKISTAN SECRETARIAT, ISLAMABAD OTHERS 		Income Support Levy Act, 2013
116		 (2022) 126 TAX 169
Supreme Court of Pakistan 2022 PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), WAPDA HOUSE, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122A
2022 SCMR 824
Sindh High Court 2022 SALEEM BUTT
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 9 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 120(1A), 121, 122(1), 122(5A), 176, 176(1)(a), 177, 177(1)		 2022 PTD 812
Lahore High Court 2022 COMMISSIONER INLAND REVENUE LARGE TAXPAYER UNIT, LEGAL DIVISION, LAHORE
Vs
SYED BHAIS LIGHTING LIMITED 		Income Tax Ordinance, 2001
161,174(3),205		 (2022) 126 TAX 38
Lahore High Court 2022 THE COMMISSIONER INLAND REVENUE, Zone-I, GUJRANWALA
Vs
M/S GUJRANWALA ELECTRIC POWER, COMPANY (GEPCO) 		Income Tax Ordinance, 2001
53(1)(2),53(1)(c),113,122(5A)133(5)-Clause(1A) ofPart-IV of Second Schedule-Clause(5) ofPartIII of Second Schedule		 (2022) 126 TAX 16
Lahore High Court 2022 COMMISSIONER INLAND REVENUE
Vs
M/S STANDARD ICE COLD STORAGE, Lahore 		Income Tax Ordinance, 2001
34(5),70,120,122,221,Clause(3A) ofPartIV of Second Schedule		 (2022) 125 TAX 497
Lahore High Court 2022 COMMISSIONER OF INCOME TAX LEGAL DIVISION, RTO, LAHORE
Vs
MESSRS MECO (PVT.) LTD. LAHORE 		Income Tax Ordinance (XLIX of 2001)
50(4), 52, 86, 133, 133(5)		 2022 PTD 809
Sindh High Court 2022 COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI
Vs
MESSRS SAMAD ENTERPRISES 		Income Tax Ordinance (XLIX of 2001)
148		 2022 PTD 796
2022 PTCL 781
Appellate Tribunal Inland Revenue 2022 MUHAMMAD SALMAN FAROOQ, ISLAMABAD
Vs
THE CIR RTO, ISLAMABAD 		Income Tax Ordinance, 2001
111(1),111(1)(b),111(4),111(4)(a),122(1),214C		 (2022) 125 TAX 365
Peshawar High Court 2022 LUCKY CEMENT LIMITED THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY ECONOMIC AFFAIRS, REVENUE DIVISION, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
11, 11(2), 11(3), 30, 30(1), 34		 2022 PTD 729
(2022)126 TAX 600
2022 PTCL 776
Sindh High Court 2022 SALEEM BUTT
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 177, 177(1)		 2022 PTD 716
2022 PTCL 793
Islamabad High Court 2022 CHIEF COMMISSIONER ICT
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance, 2001
122A,140		 (2022) 125 TAX 460
Lahore High Court 2022 TETRA PAK (PAKISTAN) LIMITED
Vs
FEDERATION OF PAKISTAN ETC 		Income Tax Ordinance, 2001
138(1)		 (2022) 125 TAX 420
Sindh High Court 2022 GOVIND RAM
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
111, 174, 175, 176, 176(1)(b), 177, 178, 179, 180, 181, 182, 205, 207, 221		 2022 PTD 634
Sindh High Court 2022 COMMISSIONER INLAND REVENUE (ZONE-III), LARGE TAXPAYERS UNIT
Vs
M/S NEW JUBILEE INSURANCE CO. LIMITED 		Income Tax Ordinance (XLIX of 2001)
26(a), 99, 122(5A), 133, Fourth Schedule		 2022 PTD 618
2022 PTCL 624
Appellate Tribunal Inland Revenue 2022 SONERI BANK, LTD, LAHORE
Vs
CIR, LTU, LAHORE 		Income Tax Ordinance, 2001
34,34(3),67,122(5A),Rule1(c) ofSeventh Schedule		 (2022) 125 TAX 223
Appellate Tribunal Inland Revenue 2022 M/S. NIMIR INDUSTRIES CHEMICALS, LTD., LAHORE
Vs
CIR, LTO, LAHORE 		Income Tax Ordinance, 2001
22(15),23(5),65B,65B(1),76(2),107,120,122(5A),129		 (2022) 125 TAX 189
Sindh High Court 2022 ALLIED ENGINEERING AND SERVICES LTD. THROUGH ATTORNEY
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(2), 2(29), 7, 11, 11(2), 11(3), 18, 20, 21, 35, 56, 67, 80D, 101, 120, 122(5A), 148, 150, 152(1), 153, 156, 156A, 169, 169(2)(a), 169(2)(b), 233, 233A, 234(5)		 2022 PTD 558
Sindh High Court 2022 TOURSISM DEVELOPMENT CORPORATION OF PUNJAB, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, CRTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 161(1A), 174, 205		 2022 PTD 547
(2023)127 TAX 166
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, ZONE-IV, LAHORE
Vs
M/S PANTHER SPORTS & RUBBER INDUSTRIES (PVT.) LTD, ETC 		Income Tax Ordinance (XLIX of 2001)
161, 161(1A), 165, 174, 174(3), 214A		 2022 PTD 888
(2022)126 TAX 9
2022 PTCL 544
Appellate Tribunal Inland Revenue 2022 PACKAGES LIMITED, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, LTO, KARACHI 		Income Tax Ordinance, 2001
32,34(3),37,74(3),97,108,109,113(2)(C),120(1)(b),122(1),122(9),177,214C		 (2022) 125 TAX 132
Inland Revenue Appellate Tribunal 2022 MESSRS PRIME AGENCIES
Vs
THE COMMISSIONER OF INLAND REVENUE, ZONE-III, RTO-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(28A), 111, 111(1)(b), 122, 122(5), 122(9), 177		 2022 PTD 524
Customs Appellate Tribunal 2022 MUHAMMAD SAJID ABBASSI, MEMBER JUDICIAL (CHAIRMAN)
Vs
THE DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR AND 3 OTHERS 		Income Tax Ordinance, 2001
148, 162(1)		 2022 PTD 484
Sindh High Court 2022 COMMISSIONER (LEGAL DIVISION) LARGE TAXPAYER UNIT, KARACHI
Vs
Messrs BROOK BOND PAKISTAN LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
50(4A), 52, 86, 136(1)		 2022 PTD 467
2022 PTCL 487
Appellate Tribunal Inland Revenue 2022 SYED HASSAN MURTAZA, POST OFFICE KHAS RAJOYA, CHINIOT, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 120(1), 122(5A), 122(9)		 2022 PTD 653
(2022) 126 TAX 289
Lahore High Court 2022 MESSRS ASIAN FOOD INDUSTRIES LIMITED THROUGH GENERAL MANAGER FINANCE AND OTHERS
Vs
FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122, 174(3), 177		 2022 PTD 1069
(2022) 126 TAX 26
Supreme Court of Pakistan 2022 FAWAD AHMAD MUKHTAR AND OTHERS
Vs
COMMISSIONER INLAND REVENUE (ZONE-II), REGIONAL TAX OFFICE, MULTAN AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(19)(a), 4(4), 4(5), 5, 8, 39, 150		 2022 PTD 454
(2022)125 TAX 481
Appellate Tribunal Inland Revenue 2022 M/S BRAND ACTIVATE (PVT) LTD., HOUSE NO.C-32/5-1, MAIN TIPU SULTAN ROAD, KDA SCHEME NO.1, KARACHI
Vs
COMMISSIONER INLAND REVENUE, Zone-IV, CRTO, KARACHI 		Income Tax Ordinance, 2001
121(1)(d),122(1),122(4),122(9),174,177,177(5),177(6),177(11)		 (2022) 125 TAX 354
Appellate Tribunal Inland Revenue 2022 M/S MARHABA TEXTILE LTD., KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, Zone-II, RTO, HYDERABAD 		Income Tax Ordinance, 2001
18(1)(d),21(l),111,111(1)(b),122(1),122(5),122(5)(i),122(5)(ii),122(5)(iii),122(9),174(2),177,177(6)		 (2022) 125 TAX 27
Islamabad High Court 2022 PAKISTAN OILFIELDS LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(4), 122(5), 122(5A), 122(5AA)		 2022 PTD 413
(2022)126 TAX 218
2022 PTCL 503
Appellate Tribunal Inland Revenue 2022 M/S ICI PAKISTAN LIMITED, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, LTO, KARACHI 		Income Tax Ordinance, 1979
24(b),25,50(4A),62,66A		 (2022) 125 TAX 1
Lahore High Court 2022 MESSRS EMIRATES SUPPLY CHAIN SERVICES (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2022 PTD 404
Lahore High Court 2022 ASAD ARFEEN
Vs
PROVINCE OF PUNJAB ETC. 		Punjab Immovable Property Tax Act, 1958
2(e),2(h),3,23		 2022 PTD 1441
(2022) 125 TAX 71
Balochistan High Court 2022 COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA
Vs
M/S. SAINDAK METALS LTD, QUETTA 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 122(1), 122(2), 122(4), 122(5A)		 2022 PTD 1290
Supreme Court of Pakistan 2022 Dr. Shah Nawaz, ASC (In all cases)
Vs
Mr. Mazhar Ali B. Chohan, AOR. 		Income Tax Ordinance, 2001
2(38A), 2(68)		 2022 PTCL 346
(2022) 125 TAX 277
Appellate Tribunal Inland Revenue 2022 MS. ZAHIDA PARVEEN, HOUSE NO.594, STREET NO.44, SECTOR G10/4, ISLAMABAD
Vs
THE CIR, RTO, ISLAMABAD 		Income Tax Ordinance, 2001
3,111(1)(b),111,122,122(1),122(5),122(9),137(2),218		 (2022) 126 TAX 51
Sindh High Court 2022 HONG KONG SHANGHAI BANKING CORPORATION LTD.
Vs
DEPUTY COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
61, 62, 135, 136		 2022 PTD 310
2022 PTCL 437
Appellate Tribunal Inland Revenue 2022 MR. MUNIR FAZLA, M/S UNITED PROFESSIONAL MOVERS HOUSE NO.1, STREET NO 6, F7/3, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, RTO ISLAMABAD 		Income Tax Ordinance, 1979
59(4),61,63,129(1),129(1)(a)		 2022 PTD 1459
(2022) 126 TAX 64
Lahore High Court 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
MESSRS MONNOOWAL TEXTILE MILLS LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
67, 122(1), 122(5), 122(9), 133, 154(4), 169(1)		 2022 PTD 305
(2022)125 TAX 65
2022 PTCL 430
Peshawar High Court 2022 COMMISSIONER INLAND REVENUE AND OTHERS
Vs
MUHAMMAD TAHIR AND BROTHERS OGHI MANSEHRA AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 133, Second Schedule		 2022 PTD 283
(2022)126 TAX 370
2022 PTCL 513
Appellate Tribunal Inland Revenue 2022 M/s National Highway Authority, 28, Mauve Area, Sector G-9/1, Islamabad
Vs
Commissioner Inland Revenue, CTO, Islamabad 		Income Tax Ordinance (XLIX of 2001)
34(3), 34(5), 120, 120(1)(b), 122, 122(2), 122(4), 122(5A), 122(9), 214A		 2022 PTCL 145
Customs Appellate Tribunal 2022 SALMAN ENTERPRISES, KARACHI
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PC A, CUSTOM HOUSE, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(a), 80, 83, 186, 193-A, 202		 2022 PTD 144
Supreme Court of Pakistan 2022 THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS.
Vs
THE COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS. 		Income Tax Ordinance (XLIX of 2001)
122		 2022 PTD 1027
(2022)125 TAX 361
2022 PTCL 127
Sindh High Court 2022 PAKISTAN PETROLEUM LTD
Vs
PAKISTAN & ANOTHER 		Income Tax Ordinance (XLIX of 2001)
127(1), 152, 172, 172(3), 172(5), 172(3)(b), 172(3)(f), 173, 227(1)		 2022 PTD 1742
(2022)126 TAX 107
Sindh High Court 2022 COMMISSIONER INLAND REVENUE LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE
Vs
NEWAGE CABLES (PVT.) LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 122(5), 122(9), 148(7), 153(5), 153(7), 177		 2022 PTD 910
(2022)125 TAX 388
Lahore High Court 2022 ROMEX INTERNATIONAL
Vs
THE FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance (XLIX of 2001)
127(2), 128(1AA)		 2022 PTD 760
(2022)125 TAX 370
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
COMMISSIONER INLAND REVENUE, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 120(1), 121, 121(1) (d), 121(a), 121(d), 177(10)		 2022 PTD 1169
(2022)125 TAX 354
2022 PTCL 463
Supreme Court of Pakistan 2022 COMMISSIONER INLAND REVENUE, LAHORE
Vs
COMMISSIONER INLAND REVENUE, LAHORE 		Income Tax Ordinance (XLIX of 2001)
177, 177(6)		 2022 PTD 965
(2022)125 TAX 351
2022 PTCL 480
Sindh High Court 2022 SUMMIT BANK LTD AND OTHERS
Vs
SINDH AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(b), 1222(2), 122(5A), 239(1)		 2022 PTD 1279
(2022)125 TAX 126
Inland Revenue Appellate Tribunal 2022 M/s Zia Steel Re-Rolling Mills, 1-10, Islamabad.
Vs
Commissioner Inland Revenue, Enf-IX, LTU, Islamabad. 		Income Tax Ordinance (XLIX of 2001)
182(1)		 2022 PTD 1722
(2021)123 TAX 239
Appellate Tribunal Inland Revenue 2022 M/S. INDUS PENCIL INDUSTRIES (PVT) LIMITED, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE- I, LTU-II, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
113, 122, 122(1) & 122(5A)		 2022 PTD 599
(2020)122 TAX 102
Inland Revenue Appellate Tribunal 2022 THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI
Vs
M/S. A.O. CLINIC, KARACHI 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(m), 111, 111(1)(a), 111(1)(2), 122(1), 122(5), 122(9), 128(5), 174(2), 176, 214C		 2022 PTD 1895
(2019)120 TAX 125
Supreme Court of Pakistan 2022 COMMISSIONER OF INCOME TAX (LEGAL)
Vs
ASKARI BANK LIMITED, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
23, 23(5)		 2022 PTD 1109
125 TAX 344
2022 PTCL 186
Islamabad High Court 2022 M/S PAKISTAN TOBACCO COMPANY LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, M/O FINANCE, ETC. 		Income Tax Ordinance, 2001
120, 120(1A), 121, 122, 122(1), 122(5), 122(2), 122(9), 127, 174, 177(1), 177(4), 177(9), 214C		 2022 PTD 1574
(2022) 125 TAX 5
2022 PTCL 202
2022 SCMR 1251
Sindh High Court 2022 OBS PAKISTAN (PVT.) LTD. THROUGH MANAGER LEGAL
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE EX-OFFICIO CHAIRMAN FEDERAL BOARD OF REVENUE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
170, 170(2), 221		 2022 PTD 290
2023 PTCL 466
Lahore High Court 2022 PEPSI COLA INTERNATIONAL (PRIVATE) LIMITED THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, ISLAMABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
161, 161(3), 162, 174, 174(3)		 2022 PTD 51
(2022)125 TAX 55
2023 PTCL 60
Sindh High Court 2022 ATLAS HONDA LTD.
Vs
PAKISTAN & OTHERS. 		Income Tax Ordinance, 2011
177, 177(1), 213, 214, 214C		 2022 PTD 866
(2022) 126 TAX 505
2022 PTCL 253
Supreme Court of Pakistan 2022 FAWAD AHMAD MUKHTAR AND OTHERS
Vs
COMMISSIONER INLAND REVENUE (ZONE-II),REGIONAL TAX OFFICE, MULTAN AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(19)(a), 4(4), 4(5), 5, 8, 39, 150		 2022 PTCL 327
2022 SCMR 426
Lahore High Court 2022 COMMISSIONER INLAND REVENUE (ZONE-1), RTO, RAWALPINDI
Vs
TARIQ MAHMOOD. PROPRIETOR STANDARD MEDICAL STORE 		Income Tax Ordinance (XLIX of 2001)
113, 122(5A), 133(1) & Second Schedule, Part-III, clause 8		 2022 PTD 1
Peshawar High Court 2022 SIKANDAR HAYAT AND 16 OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, Second Schedule, Part-I, Clause 146, Part-IV, Clause 110		 2022 PTD 11
Federal Tax Ombudsman 2022 MESSRS SPRINT OIL AND GAS SERVICE, FZC
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(3), 120(6)		 2022 PTD 80
Inland Revenue Appellate Tribunal 2022 COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYER UNIT (LTU), LAHORE
Vs
MESSRS PEPSI COLA INTERNATIONAL (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
24(11), 122, 120(1)(b), 122(2), 122(5A)		 2022 PTD 97
Sindh High Court 2022 DR. ZAFAR SAJJAD THROUGH AUTHORIZED ATTORNEY
Vs
COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(20), 12, 18(b), 120, 122(9), 133, Schedule II, Part-III Clause 1(2) proviso		 2022 PTD 109
Inland Revenue Appellate Tribunal 2022 MESSRS SHAHPOSH GARMENTS, GUJRANWALA
Vs
THE CIR ZONE-II, RTO, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
18, 20, 111, 111(1)(d), 111(1)(d)(i), 120(A), 122(1), 122(5)(ii), 129(1)		 2022 PTD 187
Federal Tax Ombudsman 2022 ALAMGIR KHAN FEROZE
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
111, 122(5A), 124, 140, 170(3)		 2022 PTD 1297
Appellate Tribunal Inland Revenue 2022 MANZOOR AHMAD
Vs
COMMISSIONER INLAND REVENUE, ZONE II, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
21(m,), 111, 111(1)(b), 120, 122, 122(5A), 122(9), 127, 131, 231A		 2022 PTD 420
Sindh High Court 2022 ALPHA INSURANCE COMPANY LIMITED
Vs
THE COMMISSIONER OF INCOME TAX CENTRAL ZONE-A, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
10(4), 24, 65, 136		 2022 PTD 439
2022 PTCL 534
Customs Appellate Tribunal 2021 MESSRS SSJ BROTHERS (SMC-PVT.) LTD., KARACHI
Vs
THE DEPUTY COLLECTOR (R&D) MCC OF APPRAISEMENT- EAST, CUSTOM HOUSE, KARACHI and 2 others 		Income Tax Ordinance (XLIX of 2001)
40, 148, 161		 2021 PTD 2151
Lahore High Court 2021 MST. FOUZIA RAZZAK
Vs
FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
138, 140		 2021 PTD 162
2022 PTCL 391
Inland Revenue Appellate Tribunal 2021 DR. SYED FARHAT ABBAS, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 115(4), 120, 122(5), 122(9), 153(1)(b), 153(3)		 2021 PTD 157
CUSTOMS APPELLATE TRIBUNAL 2021 M/S ORIENT PAK INTERNATIONAL, LAHORE
Vs
THE DEPUTY COLLECTOR, GROUP-VI, MCC, (APPRAISEMENT-EAST). KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
162		 2021 PTD 138
Inland Revenue Appellate Tribunal 2021 MESSRS SEFAM (PVT.) LTD, LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, RTO, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
127, 128, 129		 2021 PTD 47
Lahore High Court 2021 CRESCENT TEXTILE MILLS LIMITED
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance (XLIX of 2001)
209(8A)		 2021 PTD 689
(2021) 123 TAX 346
2021 PTCL 39
Supreme Court of Pakistan 2021 M/S LIBERTY CAR PARKING (PVT.) LTD. THROUGH ITS DIRECTOR
Vs
COMMISSIONER INLAND REVENUE (EX-COMMISSIONER OF INCOME TAX / WEALTH TAX), LAHORE ETC. 		Wealth Tax Act, (XV of 1963)
2(18),17		 2021 PTD 227
(2021) 123 TAX 5
Inland Revenue Appellate Tribunal 2021 MESSRS HUSSAIN MILLS LIMITED, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
182, 165		 2021 PTD 35
Lahore High Court 2021 COMMISSIONER INLAND REVENUE.
Vs
M/S THREE STAR RICE FACTORY 		Income Tax Ordinance (XLIX of 2001)
133(5)		 2021 PTD 1
Lahore High Court 2021 COMMISSIONER INLAND REVENUE, MULTAN ZONE
Vs
FALAH UD DIN QURESHI 		Income Tax Ordinance, 2001
111,111(1)(b),111(1)(d),122(1),122(5A),122(9),177		 2021 PTD 192
(2021) 124 TAX 609
2021 PTCL 607
Supreme Court of Pakistan 2021 THE COMMISSIONER INLAND REVENUE, ZONE-II, LARGER TAXPAYERS UNIT, LAHORE
Vs
KOHINOOR SUGAR MILLS LIMITED, LAHORE LAHORE MEDICAL INSTRUMENTS (PVT.) LIMITED, LAHORE 		Income Tax Ordinance, 1979
12,12(18)		 2021 SCMR 536
(2021) 123 TAX 141
2021 PTCL 594
Appellate Tribunal Inland Revenue 2021 M/S. MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE - I, CORPORATE RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(36), 100C, 111(1)(c), 122, 122(1), 122(5), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(9), 177, 177(6), 214C, clause (58) of Part 1 of 2nd Schedule 		2021 PTD 1456
(2020)121 TAX 37
Sindh High Court 2021 M/S STATE LIFE INSURANCE CORPORATION OF PAKISTAN
Vs
THE COMMISSIONER INCOME TAX, COS. III, KARACHI AND OTHERS 		Income Tax Ordinance (XXXI OF 1979)
26(a), 80D, 136, 156		 2021 PTD 913
Lahore High Court 2021 COMMISSIONER OF INLAND REVENUE
Vs
MESSRS NAILA KAREEM AND OTHERS 		Wealth Tax Act, (XV of 1963)
16(4),27		 2021 PTD 1492
(2021) 124 TAX 318
Lahore High Court 2021 M/S AAM DEVELOPERS (PRIVATE) LIMITED
Vs
FEDERAL BOARD OF REVENUE AND OTHERS 		Income Tax Rules, 2002
44(4)		 2021 PTD 1060
Islamabad High Court 2021 M/S FIRST MICRO FINANCE BANK LTD.
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance (XLIX of 2001)
113, 113C, 131, 137, 137(2), 138(1), 140, 147, 147(1), 147(4), 147(6), 168		 (2022)126 TAX 408
Supreme Court of Pakistan 2021 THE COMMISSIONER INLAND REVENUE
Vs
THE SECRETARY REVENUE DIVISION AND OTHERS 		INCOME TAX ORDINANCE, 2001
122(5A), 126F, 153(1)(c), 153(3), 159, 169, 169(b), 169(2)(C), 169(2)(e), 233, 233(3)		 2021 PTD 11
Sindh High Court 2021 SINDH CLUB KARACHI
Vs
COMMISSIONER OF INCOME TAX SOUTH ZONE, KARACHI 		Income Tax Act, 1922
9,10,66(1)		 2021 PTD 658
Islamabad High Court 2021 M/S TELENOR PAKISTAN (PVT.) LTD
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD & OTHERS 		Income Tax Ordinance (XLIX of 2001)
20, 20(1), 21(a), 24, 24(3), 24(11), 32(1), 34(1), 34(3), 34(11), 71, 71(2), 120, 121, 122(4)(a), 122(5A).133, 134(A), 177, Clause (102A) of part I of Second Schedule20, 20(1), 21(a), 24, 24(3), 24(11), 32(1), 34(1), 34(3), 34(11), 71, 71(2), 120, 121, 122(4)(a), 122(5A).133, 134(A), 177, Clause (10		 (2021)124 TAX 391
Islamabad High Court 2021 M/S TELENOR PAKISTAN (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD & OTHERS 		Income Tax Ordinance (XLIX of 2001)
133		 (2021)124 TAX 389
Appellate Tribunal Inland Revenue 2021 SAAD ULLAH, BRANCH MANAGER, HBL, SARGODHA
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
140, 140(5), 182, 182(1)		 (2021)124 TAX 157
Appellate Tribunal Inland Revenue 2021 M/S. HAZARA EFFICIENT GAS, Karachi
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-IV, LTU, Karachi 		Income Tax Ordinance (XLIX of 2001)
2(29), 2(29C), 122B,, 122(5A), 129, 129(4), 131, 148, 153, 153(7), 153(7)(iv), 153(7)(iv)(a), 153(7)(iv)(b), 159(1), 162, 162(1), clause (72B) of Part IV of the Second Schedule		 (2021)124 TAX 99
Appellate Tribunal Inland Revenue 2021 M/S SIBTAIN HAIDER & BROTHERS
Vs
CIR, RTO, RAWALPINDI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
111, 111(1)(a), 122(9) & 214C 		(2021)124 TAX 69
Appellate Tribunal Inland Revenue 2021 M/S MUHAMMAD BROTHER, KARACHI
Vs
THE COMMISSIONER IR, ZONE-IV, RTO-III, KARACHI 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
2(29)(c), 111(1)(b), 114. 120, 122(1), 122(5), 122(5A), 122(9), 148, 170(4), 171, 174(2), 177		 (2021)124 TAX 18
Peshawar High Court 2021 PIR MUHAMMAD S/O SHAIB KHEL R/O GHUNDI JAMROD, KHYBER AGENCY AND 06 OTHERS.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, GOVT, OF PAKISTAN, AT ISLAMABAD AND 09 OTHERS. 		Income Tax Ordinance (XLIX of 2001)
153, 159		 (2021)123 TAX 473
Lahore High Court 2021 CHENAB FLOUR & GENERAL MILLS AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
209		 2021 PTD 892
(2021)123 TAX 399
2021 PLD 343
Lahore High Court 2021 COMMISSIONER OF INCOME TAX, LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE
Vs
M/S SERVICE INDUSTRIES LIMITED, SERVICES HOUSE, MAIN GULBERG, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
2(24), 7(b)(i)		 2021 PTD 1153
(2021)123 TAX 321
Appellate Tribunal Inland Revenue 2021 MUHAMMAD RIAZ KHALIL, PESHAWAR
Vs
COMMISSIONER INLAND REVENUE, RTO, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
4, 153, 170, 170(4)		 (2021)123 TAX 245
Appellate Tribunal Inland Revenue 2021 SHAHEEN FOUNDATION PAF COMPLEX, SECTOR E-9 ISLAMABAD
Vs
CIR, LTU, ISLAMABAD 		Income Tax Ordinance, 2001, (XLIX OF 2001)
21(c), 32, 60, 61, 64, 67, 120, 122(1), 124, 149, 161, 169, 177		 (2021)123 TAX 205
Lahore High Court 2021 COMMISSIONER INLAND REVENUE
Vs
MST. FARRAH NAZ 		Income Tax Ordinance (XLIX of 2001)
133		 2021 PTD 2189
(2021)123 TAX 183
Lahore High Court 2021 NESTLE PAKISTAN LTD. & ANOTHER
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
21, 21(4), 116, 208, 209(1), 230		 2021 PTD 521
(2021)123 TAX 96
PDS
Islamabad High Court 2021 THE COMMISSIONER OF INCOME TAX
Vs
MESSRS FAUJI FOUNDATION 		Income Tax Ordinance (XXXI of 1979)
15(d), 15(f), 22, 30, 30(2)(b) 		2021 PTD 1951
Supreme Court of Pakistan 2021 THE COMMISSIONER IR (LEGAL), RTO, PESHAWAR AND OTHERS
Vs
AGE INDUSTRIES (PVT.) LTD., 97-A INDUSTRIAL ESTATE JAMRUD ROAD, PESHAWAR THROUGH DIRECTOR AND ANOTHER 		Income Tax Ordinance (XXXI OF 1979)
80C,		 2021 PTD 1315
(2021) 124 TAX 77
2021 PTCL 794
2021 SCMR 1362
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE MULTAN
Vs
SH. MUHAMMAD AMIN ARSHAD 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
39, 111(1), 122(5A), 182(2)		 2021 PTD 639
(2021) 123 TAX 1
2021 SCMR 437
Islamabad High Court 2021 MESSRS FEDERAL BANK FOR COOPERATIVES, ISLAMABAD
Vs
COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
54		 2021 PTD 1203
(2021) 124 TAX 153
Islamabad High Court 2021 MEENA MUNAWAR KHAN
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 148		 2021 PTD 407
(2020)122 TAX 386
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE ZONE BAHAWALPUR, REGIONAL TAX OFFICE, BAHAWALPUR
Vs
MESSRS BASHIR AHMED (DECEASED) THROUGH LRS 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 122, 122(1), 122(5), 122(9)		 2021 PTD 1182
(2021) 124 TAX 84
2021 SCMR 1290
Sindh High Court 2021 COMMISSIONER OF INLAND REVENUE
Vs
MESSRS SUPER FINE INDUSTRY 		Income Tax Ordinance (XLIX of 2001)
122(1), 133, 133(5), 177, 177(4)(a), 177(4)(d)		 2021 PTD 2149
Sindh High Court 2021 MESSRS M. MUBBASHIR TRADER THROUGH OWNER
Vs
APPELLATE TRIBUNAL SINDH REVENUE BOARD, KARACHI AND 3 OTHERS 		Sindh Sales Tax on Services Act (XII of 2011)
24B		 2021 PTD 2101
Inland Revenue Appellate Tribunal 2021 DR. FARRUKH ANSARI, ACCOUNTANT MEMBER
Vs
MESSRS SHAHEEN ENTERPRISES 		Contract Act, 1872
182, 186, 188		 2021 PTD 2078
(2022) 125 TAX 371
Federal Tax Ombudsman 2021 SECRETARY, REVENUE DIVISION, ISLAMABAD AND OTHERS
Vs
DEALING OFFICER APPRAISAL OFFICER 		Income Tax Ordinance (XLIX of 2001)
172, 172(3), 170(3)(f), 173, 170, 218		 2021 PTD 2045
Supreme Court of Pakistan 2021 MESSRS NISHAT MILLS LIMITED AND ANOTHER
Vs
THE COMMISSIONER OF INCOME/WEALTH TAX, COMPANIES ZONE, FAISALABAD (NOW CIR, LTU, LAHORE) 		Income Tax Ordinance (XLIX of 2001)
213		 2021 PTD 1986
(2021) 124 TAX 259
2021 SCMR 1819
Supreme Court of Pakistan 2021 M/S LIBERTY CAR PARKING (PVT.) LTD. THROUGH ITS DIRECTOR (IN ALL CASES)
Vs
COMMISSIONER INLAND REVENUE (EX-COMMISSIONER OF INCOME TAX / WEALTH TAX), LAHORE ETC. 		Wealth Tax Act, (XV of 1963)
2(18),17		 2021 PTD 379
(2021) 123 TAX 5
Inland Revenue Appellate Tribunal 2021 MESSRS CAPITAL DEVELOPMENT AUTHORITY, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
236A, 236A(1)		 2021 PTD 1959
Inland Revenue Appellate Tribunal 2021 ASAD ALI
Vs
THE COMMISSIONER INLAND REVENUE, RTO, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
37, 37(3), 129, 221		 2021 PTD 1924
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS ZAHID MAJEED CORPORATION, KARACHI
Vs
THE DEPUTY COLLECTOR, GROUP-VIII, MCC APPRAISEMENT-EAST, KARACHI AND ANOTHER 		Customs Act (IV of 1969)
25, 25A, 32, 79(1), 156(1), 156(14), 179, 180, 202		 2021 PTD 1879
Sindh High Court 2021 MESSRS CIVIL AVIATION AUTHORITY THROUGH AUTHORIZED REPRESENTATIVE
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
133, 133(12), 161, 205, 236A, Division VIII of Part-IV of First Schedule 		2021 PTD 1867
Lahore High Court 2021 MUHAMMAD MUNIR PIRACHA
Vs
DEPUTY COMMISSIONER INLAND REVENUE, AUDIT-II, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
114(2), 120, 120(1), 122, 174, 176, 177(1)		 2021 PTD 1861
(2022) 125 TAX 312
Peshawar High Court 2021 MESSRS HADI KHAN SILK MILLS AND ANOTHER
Vs
GOVERNMENT OF PAKISTAN, THROUGH FEDERAL SECRETARY FINANCE AND 7 OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 53(2), 148, 159, Schedule Second, Part-I, Cl. 146, Part-IV, Cl. 110		 2021 PTD 1842
Islamabad High Court 2021 COMMISSIONER INLAND REVENUE, LEGAL ZONE, LARGE TAXPAYERS OFFICE
Vs
MESSRS WATEEN TELECOM LIMITED AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(2), 122(9), 133, 137(2)		 2021 PTD 1827
Sindh High Court 2021 S.M. ALI ZAMAN GARDEZI AND ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY (REVENUE DIVISION) AND OTHERS 		Income Tax Ordinance, 2001
227		 2021 PTD 1788
Supreme Court of Pakistan 2021 DIRECTOR GENERAL CENTRAL DIRECTORATE OF SAVINGS AND OTHERS
Vs
ABID HUSSAIN AND OTHERS 		Income Tax Ordinance, 2001
151(1)(a)		 2021 PTD 1779
Inland Revenue Appellate Tribunal 2021 THE COMMISSIONER INLAND REVENUE, RTO-II, LAHORE
Vs
MESSRS SAJID FLOUR MILLS (PVT.) LTD., LAHORE 		Income Tax Ordinance, 2001
68, 174(2), 68(1) & (3)		 2021 PTD 1737
(2022) 126 TAX 164
Inland Revenue Appellate Tribunal 2021 MESSRS MUSTAQIM DYEING AND PRINTING INDUSTRIES (PVT.) LTD. KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-VI, CRTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
108, 122(5A)		 2021 PTD 1718
Islamabad High Court 2021 RAJA FIDA HUSSAIN HAFEEZ
Vs
DEPUTY DIRECTOR-I, ESTATE MANAGEMENT DIRECTORATE-II, CAPITAL DEVELOPMENT AUTHORITY, ISLAMABAD AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
236-A		 2021 PTD 1710
Lahore High Court 2021 COMMISSIONER INLAND REVENUE, FAISALABAD
Vs
MESSRS ZAHID JEE FABRICS LIMITED 		Income Tax Ordinance (XLIX of 2001)
114, 114(6), 120, 122, 122(3), 122(5A), 122(9), 133, 177 		2021 PTD 1705
(2022) 125 TAX 193
Inland Revenue Appellate Tribunal 2021 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD
Vs
MESSRS FIRDOUS CLOTH MILLS (PVT.) LTD., FARIDABAD 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 122, 122(2), 122(4), 151		 2021 PTD 1673
(2022) 126 TAX 145
Islamabad High Court 2021 PKP EXPLORATION LIMITED AND OTHERS
Vs
FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
132		 2021 PTD 1644
(2022) 125 TAX 426
Customs Appellate Tribunal 2021 MESSRS M.I. TRADERS, LAHORE
Vs
THE PRINCIPAL APPRAISER (R&D), MCC OF APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
177		 2021 PTD 1628
Lahore High Court 2021 COMMISSIONER OF INLAND REVENUE, LAHORE
Vs
MESSRS SARITOW SPINNING MILLS LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
50, 50(4), 80C, 153(1)		 2021 PTD 1572
(2022) 125 TAX 113
Appellate Tribunal Inland Revenue 2021 MUHAMMAD FAROOQ PROP, AL-NOOR FOOD INDUSTRIES, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU-II, KARACHI 		Income Tax Ordinance, 2001
62, 63, 65, 66(A), 67, 110(2), 111, 111(1), 111(1)(b), 111(C), 114(1), 120, 122, 122(1), 122(4), 122(5), 122(5A), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(8), 122(9), 129, 161, 172(2), 174, 174(2), 176(1), 177, 177(6), 205, 214C		 2021 PTD 1534
(2022) 125 TAX 299
Lahore High Court 2021 COMMISSIONER INLAND REVENUE
Vs
MESSRS OLYMPIA CHEMICALS LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
13(2)(c), 133		 2021 PTD 1512
(2021) 124 TAX 305
Supreme Court of Pakistan 2021 SUI NORTHERN GAS PIPELINES LIMITED
Vs
COMMISSIONER INLAND REVENUE, LEGAL DIVISION LARGE TAXPAYERS UNIT 		Income Tax Ordinance (XLIX of 2001)
170, 171 		2021 PTD 1582
(2022) 125 TAX 1
2021 SCMR 1453
Lahore High Court 2021 COMMISSIONER INLAND REVENUE, LAHORE
Vs
Messrs KAMAL STEEL RE-ROLLING MILLS LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 133, 133(2), 221		 2021 PTD 1396
(2022) 125 TAX 304
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE ZONE-I, LTU
Vs
MCB BANK LIMITED 		Income Tax Ordinance (XLIX of 2001)
52, 86, 161, 176		 2021 PTD 1367
(2021) 124 TAX 211
2021 PTCL 714
2021 SCMR 1325
Lahore High Court 2021 RAMZAN SUGAR MILLS LIMITED
Vs
FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122(4), 12(9)		 2021 PTD 1321
(2022) 125 TAX 170
Islamabad High Court 2021 ABDULLAH KHAN
Vs
COMMISSIONER INLAND REVENUE (APPEALS-II) REGIONAL TAX OFFICE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
12, 138(1), 161, 161(1), 161(1A)		 2021 PTD 1275
Inland Revenue Appellate Tribunal 2021 MUHAMMAD YOUNAS
Vs
The COMMISSIONER INLAND REVENUE, SIALKOT 		Income Tax Ordinance (XLIX of 2001)
13, 30, 30(e), 39, 111, 111(1)(d), 122, 122(1), 122(5), 122(9)		 2021 PTD 1223
(2022) 125 TAX 166
Lahore High Court 2021 MAJEED FABRICS (PVT) LTD, ETC.
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF ENERGY, ETC. 		Income Tax Ordinance (XLIX of 2001)
159, 159(1), 235, Second Sched. Part-IV, Cl. 66		 2021 PTD 1136
(2021) 124 TAX 223
2021 LHC 961
Islamabad High Court 2021 MESSRS ATTOCK GEN LTD. REFINERY, P.O. MORGAH, RAWALPINDI THROUGH CHIEF EXECUTIVE
Vs
CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, RAWALPINDI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 177		 2021 PTD 1088
(2022) 125 TAX 473
2021 PTCL 600
Federal Tax Ombudsman 2021 MIAN KALEEM AKHTAR
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3), 9, 9(2)(b), 10, 10(1)		 2021 PTD 984
Sindh High Court 2021 SAPPHIRE TEXTILE MILLS LIMITED THROUGH COMPANY SECRETARY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND EX-OFFICIO CHAIRMAN, FBR, ISLAMABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
5A		 2021 PTD 971
(2021) 124 TAX 589
2021 PTCL 468
Sindh High Court 2021 THE COMMISSIONER INLAND REVENUE, ZONE-IV, CORPORATE REGIONAL TAX OFFICE, KARACHI AND OTHERS
Vs
MESSRS MSC SWITZERLAND GENEVA AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
4B, 107		 2021 PTD 885
Supreme Court of Pakistan 2021 COMMISSIONER INLAND REVENUE, MULTAN ZONE, RTO, MULTAN.
Vs
FALAH UD DIN QURESHI. 		Income Tax Ordinance (XLIX of 2001)
111		 (2021)124 TAX 547
Inland Revenue Appellate Tribunal 2021 SARDAR LIAQAT HUSSAIN, CHAIRPERSON SHAKIL AHMAD, ACCOUNTANT MEMBER
Vs
The BANK OF PUNJAB MIRPUR (A.K) 		Income Tax Ordinance (XLIX of 2001)
122, 122(2), 122(5)		 2021 PTD 634
Peshawar High Court 2021 GUL AYAZ PLASTIC INDUSTRY
Vs
TRIBAL AREAS ELECTRIC SUPPLY COMPANY, WAPDA HOUSE THROUGH CHIEF EXECUTIVE AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(29), 100C, 148, 150, 152(1), 153, 154, 156, 156A, 233, 233A, 234(5)		 2021 PTD 795
CUSTOMS APPELLATE TRIBUNAL 2021 MESSRS M.I. TRADERS, LAHORE
Vs
THE APPRAISER, GROUP-I, MCC OF APPRAISEMENT-EAST, CUSTOM HOUSE, KARACHI AND 2 OTHERS 		Customs Act (IV of 1969)
2(a), 26(2), 32(3), 80, 83A, 193, 205		 2021 PTD 616
Sindh High Court 2021 INDUS MOTOR COMPANY LIMITED THROUGH DULY AUTHORIZED OFFICER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
37A, Division VII of Part I of First Schedule		 2021 PTD 460
Customs Appellate Tribunal 2021 MESSRS DJN CORPORATION, KARACHI
Vs
THE DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-FBR KARACHI 		Income Tax Ordinance (XLIX of 2001)
177, 228		 2021 PTD 418
(2022) 126 TAX 247
Lahore High Court 2021 M/S SYED JAMIL & COMPANY (PRIVATE) LIMITED THROUGH CHIEF EXECUTIVE OFFICER
Vs
PAKISTAN RAILWAYS THROUGH CHIEF COMMERCIAL MANAGER, LAHORE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
127, 170, 170(4), 236A		 2021 PTD 1016
Federal Tax Ombudsman 2021 M/S SHAH SONS PAKISTAN (PVT.) LTD., MULTAN
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
124, 170, 171(2)(a)		 2021 PTD 416
Islamabad High Court 2021 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD
Vs
M/S COMMUNICATION CITY (PVT.) LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
133		 2021 PTD 359
Federal Tax Ombudsman 2021 M/S M. SHAH MUHAMMAD & SONS (PVT.) LTD.
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 170(4), 171, 120		 2021 PTD 344
Supreme Court of Pakistan 2021 Messrs SHAHID GUL AND PARTNERS
Vs
DEPUTY COMMISSIONER OF INCOME TAX, AUDIT-V, RTO, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
20, 20(1), 21, 21(n), 22(15), 22(13)(b), 24, Third Sched., Pt. I		 2021 PTD 299
(2021) 123 TAX 292
2021 PTCL 647
2021 SCMR 27
Sindh High Court 2021 AAMEER MUSTAALY KARACHIWALLA.
Vs
DEPUTY COMMISSIONER I.R AND OTHERS. 		Income Tax Ordinance (XLIX of 2001)
114, 116A, 182, 182(2)		 2021 PTD 335
Inland Revenue Appellate Tribunal 2021 AZHAR SADIQ CH. ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(b), 122(1), 122(9), 177(10), 214-C 		2021 PTD 184
Inland Revenue Appellate Tribunal 2021 M/s WAULAR ENGINEERING, ISLAMABAD
Vs
The COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
161, 205, 221		 2021 PTD 166
Appellate Tribunal Inland Revenue 2020 AZHAR MAHMOOD RANJHA THROUGH TAUSEEF-UL-ISLAM
Vs
COMMISSIONER INLAND REVENUE, RTO, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
111(1)(b)(c), 114, 114(4), 115, 116(1), 122C(1), 122C(2), 172(3)		 2020 PTD 1292
Inland Revenue Appellate Tribunal 2020 ABDUL ASIF
Vs
COMMISSIONER INLAND REVENUE ZONE (WHT), RTO-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
12, 12(2)(c), Clause 39, Part-I, Second Schedule		 2020 PTD 1258
Customs Appellate Tribunal 2020 Messrs YOUSUF ENTERPRISES, KARACHI
Vs
THE ASSISTANT DIRECTOR AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 162, 162(1), 177, 207, 228, 230A		 2020 PTD 1222
Inland Revenue Appellate Tribunal 2020 CITY SUPER STORE-II, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114(3), 114(4), 120, 120(3), 120(4), 121, 177		 2020 PTD 1084
Lahore High Court 2020 D.G. KHAN CEMENT COMPANY LIMITED & ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, ISLAMABAD & OTHERS 		Income Tax Ordinance, 2001
2(28A), 2(63), 4B, 4B(1), 4B(2), 4B(3), 4B(4), 137(1), Division IIA of Part I of the First Schedule, Part IV, Part X, Part XI and Part XII of Chapter X and Part I of Chapter XI		 2020 PTD 1186
Peshawar High Court 2020 M/s. IKRAM ULLAH ASSOCIATES thorugh directos and 8 others
Vs
GOVERNMENT OF KHYBER PAKHTUNKHWA through Cheif Secretary at Secretariat Peshawar and 17 others 		Income Tax Ordinance (XLIX of 2001)
2(29), 148, 150, 152(1), 153, 154, 156, 156A, 159, 233, 233A, 234(5)		 2020 PTD 1060
Federal Tax Ombudsman 2020 MUHAMMAD SHABBIR
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114(1), 120, 170, 170(4), 171, 171(2)(c), 235		 2020 PTD 1057
Lahore High Court 2020 NATIONAL POWER PARKS MANAGEMENT COMPANY (PVT.) LTD.
Vs
NATIONAL POWER PARKS MANAGEMENT COMPANY (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
53, 65D, 113A, 120, 122(5A), 127, 137, 140, 147, 147(A), 147(B), 147(1), 147(4), 147(6), 147(7), 168, 205(1B), 210, Part-II of Chapter X		 2020 PTD 1001
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS MALIK USMAN 		Income Tax Ordinance (XLIX of 2001)
13(1)(aa), 111, 111(1)(a), 111(1)(b), 122(1), 122(5), 133, 133(5)		 2020 PTD 968
Islamabad High Court 2020 SHABNAM ASHRAF, PROPRIETOR OF PREPARATORY SCHOOL, ISLAMABAD
Vs
THE DIRECTOR (HQ) I&I-IR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION IR AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
139,179		 2020 PTD 1917
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
ASHRAF SUGAR MILLS LIMITED 		Income Tax Ordinance (XLIX of 2001)
21(l), 60A, 122, 122(1), 122(5), 122(9), 133, 133(5), 174(2)		 2020 PTD 962
Lahore High Court 2020 COMMISSIONER OF INLAND REVENUE
Vs
MESSRS AKRAM INDUSTRIES LIMITED 		Income Tax Ordinance (XLIX of 2001)
113, 133, 133(5)		 2020 PTD 1700
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS LAHORE MEDICAL INSTRUMENTS PRIVATE LIMITED 		Income Tax Ordinance (XLIX of 2001)
122, 133, 133(5), 156		 2020 PTD 1680.
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE
Vs
EMCO INDUSTRIES LIMITED 		Income Tax Ordinance (XLIX of 2001)
34(5), 122(5A), 133, 133(5)		 2020 PTD 904
Supreme Court of Pakistan 2020 HAMID ASHRAF (LATE) THROUGH HIS L.RS., ETC.
Vs
COMMISSIONER INLAND REVENUE, LAHORE. 		Income Tax Ordinance (XLIX of 2001)
114, 120, 170, 170(3), 171, 171(2), 171(2)(a) 		2020 PTD 1157
(2020)122 TAX 265
2020 PTCL 412
Islamabad High Court 2020 SHABNAM ASHRAF, PROPRIETOR OF PREPARATORY SCHOOL, ISLAMABAD
Vs
THE DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-III, ZONE-I, REGIONAL TAX OFFICE (RTO), ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(5A), 122(9), 177, 177(4), 177(5)		 2020 PTD 1670
Customs Appellate Tribunal 2020 MESSRS BUSINESS COMMUNICATION, KARACHI AND ANOTHER
Vs
THE DEPUTY COLLECTOR, CUSTOMS INTELLIGENCE UNITS, MCC OF PMBQ, KARACHI AND 2 OTHERS 		Income Tax Ordinance, 2001
140, 148, 162, 162(1), 228		 2020 PTD 172
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS DESCON ENGINEERING LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
88a, 103, 122(5A), 122(9), 133, 133(1)		 2020 PTD 873
Sindh Revenue Board Appellate Tribunal 2020 MESSRS AL-RIAZ CHEMICALS
Vs
THE COMMISSIONER (APPEALS), SRB AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
154, 164(2)		 2020 PTD 89
Islamabad High Court 2020 MESSRS TECNIMONT SPA THROUGH SPECIAL ATTORNEY
Vs
PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE AND 3 OTHERS 		Income Tax Ordinance, 2001
50		 2020 PTD 1646
(2021) 123 TAX 211
2021 PTCL 371
Sindh Revenue Board Appellate Tribunal 2020 JUSTICE (R) NADEEM AZHAR SIDDIQI, CHAIRMAN AGHA KAFEEL BARIK, TECHNICAL MEMBER
Vs
JUSTICE (R) NADEEM AZHAR SIDDIQI, CHAIRMAN AGHA KAFEEL BARIK, TECHNICAL MEMBER 		Income Tax Ordinance (XLIX of 2001)
53, 100C		 2020 PTD 836
Sindh High Court 2020 A. P. MOLLER MAERSK AND OTHERS
Vs
THE COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
7, 107		 2020 PTD 1614
Appellate Tribunal Inland Revenue 2020 MUHAMMAD SALEEM JAMALI ST AGENCIES, KARACHI
Vs
CIR, ZONE-III, LTU-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
120, 122(1)(5A), 122(9)		 2020 PTD 1045
Sindh High Court 2020 BANK ALFALAH LIMITED
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
176, 176(1)(a)		 2020 PTD 827
Islamabad High Court 2020 COMMISSIONER INLAND REVENUE, LEGAL DIVISION, REGIONAL TAX OFFICE, ISLAMABAD
Vs
MESSRS PAK STEEL RE-ROLLING MILLS 		Income Tax Ordinance (XLIX of 2001)
85, 108, 109, 133		 2020 PTD 1252
(2021)123 TAX 458
2021 PTCL 315
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
M/S FORMANITE HOUSING SCHEME, LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 120(1), 122(9), 133		 2020 PTD 799
Lahore High Court 2020 COMMISSIONER OF INCOME TAX, LAHORE
Vs
MACHINE CRAFT (PVT.) LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
133, 133(5)		 2020 PTD 788
HIGH COURT (AJ&K) 2020 SHEIKH MUHAMMAD TUFAIL PROPRIETOR DATA CLOTH HOUSE SHAHEED CHOWK, KOTLI AZAD KASHMIR
Vs
THE COMMISSIONER OF INCOME TAX AZAD JAMMU AND KASHMIR COUNCIL, MUZAFFARABAD (AZAD KASHMIR) AND ANOTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 114(1), 114(2), 114(4), 120, 120(1), 120(1)(b), 120(3), 120(4), 122, 122(1), 122(5), 122(9), 133		 2020 PTD 1217
(2021)123 TAX 274
2021 PTCL 347
Lahore High Court 2020 COMMISSIONER OF INCOME TAX (LEGAL) RTO, ABBOTTABAD
Vs
ED-ZUBLIN AG GERMANY and another 		Income Tax Ordinance (XLIX of 2001)
133, 221		 2020 PTD 782
Inland Revenue Appellate Tribunal 2020 MUSHARAF GULZAR AND OTHERS
Vs
COMMISSIONER IR, RTO, RAWALPINDI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 182		 2020 PTD 733
Sindh High Court 2020 SHEHARYAR AHMED
Vs
THE STATE 		Income Tax Ordinance (XLIX of 2001)
148		 2020 PTD 645
Federal Tax Ombudsman 2020 SHAKIR ALI RAJPUT
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 115(3)(b), 115(3)(d), 231-A, 236-P		 2020 PTD 642
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
M/S. SHAMIM OIL (PVT.) 		Income Tax Ordinance (XLIX of 2001)
133, 133(5), 153A, 161, Second Schedule Part-IV, Clause (80)		 2020 PTD 1169
Sindh High Court 2020 SCHLUMBERGER SEACO INC.
Vs
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE C-12, COMPANIES-I, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
9, 11(b), 12(3)(b), 15, 163		 2020 PTD 386
Federal Tax Ombudsman 2020 SH. QAISER MEHMOOD
Vs
The SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(1), 122A 		2020 PTD 510
Supreme Court of Pakistan 2020 UMAR ATA BANDIAL, JUSTICE MAQBOOL BAQAR, JUSTICE FAISAL ARAB, JUSTICE
Vs
MESSRS ED-ZUBLIN AG GERMANY AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
133		 2020 PTD 785
Supreme Court of Pakistan 2020 MESSRS ELITE ESTATE (PVT.) LTD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
152		 2020 PTD 802
Islamabad High Court 2020 M/S. PAKISTAN OILFIELDS LIMITED THROUGH GENERAL MANAGER
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 122		 2020 PTD 110
(2020) 121 TAX 326
2022 PTCL 450
2019 PLJ 199
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS UNIT, LAHORE
Vs
M/s. GHANI GLASS LIMITED 		income Tax Ordinance 2001
221		 2020 PTD 937
Appellate Tribunal Inland Revenue 2020 M/S. HONDA PALACE, HYDERABAD
Vs
THE CIR WIIT ZONE, RTO, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
153(7), 165(5), 182, 182(1)(1A)(2)		 2020 PTD 940
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS Z&J HYGIENIC PRODUCTS (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
133, 133(5), Clause 45 of Part IV of the Second Schedule		 2020 PTD 948
Federal Tax Ombudsman 2020 The Secretary, Revenue Division Islamabad/STATE BANK OF PAKISTAN KARACHI
Vs
NONE 		Income Tax Ordinance (XLIX of 2001)
114		 2020 PTD 966
Federal Tax Ombudsman 2020 MESSRS MF ENTERPRISES, KARACHI
Vs
THE DEPUTY COLLECTOR, GROUP-V, MCC OF APPRAISEMENT-EAST, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162, 162(1)		 2020 PTD 454
Sindh High Court 2020 M/s PAKISTAN SERVICES LIMITED KARACHI
Vs
THE COMMISSIONER OF INCOME TAX COMPANIES-II, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
2(26), 25(c), 62, 136, 136(1)		 2020 PTD 439
Lahore High Court 2020 D.G.KHAN CEMENT CO. LTD. ETC.
Vs
FEDERAL BOARD OF REVENUE ETC. 		Income Tax Ordinance (XLIX of 2001)
174, 173(3), 177		 2020 PTD 2111
(2021)123 TAX 361
2021 PTCL 130
Inland Revenue Appellate Tribunal 2020 M/S BILAL STEEL MILLS (PVT.) LTD. LAHORE
Vs
The CIR, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
19, 21(c), 39(3), 65-D, 111, 159(1), 221		 2020 PTD 359
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
RAJA MAZHAR HUSSAIN 		Income Tax Ordinance (XLIX of 2001)
11(6), 79(2), 82, 101, 111, 133, 133(5), 172(3)		 2020 PTD 331
Lahore High Court 2020 KHALID NAZIR SPINNING MILLS LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
159		 2020 PTD 274
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
Messrs GREENVELLY PREMIUM SUPER MARKET (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
2(36), 21(a), 61, 111, 122, 122(1), 131, 131(1), 132, 133, 214-C 		2020 PTD 260
Islamabad High Court 2020 MESSRS HONGKONG HUIHUA GLOBAL TECHNOLOGY LTD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, REVENUE DIVISION AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(41)(c), 11(6), 101, 101(3), 122-B, 152(2A)(5)(7)(a)(i)(ii)(iii)(iv)		 2020 PTD 7
Lahore High Court 2020 COMMISSIONER OF INCOME TAX
Vs
GRAYS LEASING LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
12(19), 62, 136		 2020 PTD 153
Lahore High Court 2020 COMMISSIONER OF INCOME TAX
Vs
BANK OF PUNJAB AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
17, 17(1)(a), 32, 133(4)(5)		 2020 PTD 1
Sindh High Court 2020 INDUS MOTOR COMPANY LIMITED AND OTHERS
Vs
PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
177, 214-C		 2020 PTD 297
Supreme Court of Pakistan 2020 COMMISSIONER OF INCOME TAX (LEGAL) REGIONAL TAX OFFICER, PESHAWAR
Vs
SAFEER JAN 		Income Tax Ordinance (XLIX of 2001)
12(18), 13(aa)		 2020 PTD 278
Sindh High Court 2020 MUHAMMAD AYAZ KHAN AND OTHERS
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
4, 9, 10, 11, 12, 12(1), 12(2), 12(2)(c), 39, 149		 2020 PTD 2200
Inland Revenue Appellate Tribunal 2020 M. TARIQ PROPRIETOR, RAWALPINDI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 122(9), 127, 131, 132(10), 221, 214C		 2020 PTD 2189
(2022) 125 TAX 403
Inland Revenue Appellate Tribunal 2020 COMMISSIONER INLAND REVENUE (LEGAL DIVISION), LTU, ISLAMABAD
Vs
M/S OPI GAS PRIVATE LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
113, 114(6), 120(1), 120(1)(b), 121, 122, 122(1), 221		 2020 PTD 2163
Sindh High Court 2020 M/S. A.F. FERGUSON & CO. & OTHERS
Vs
PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(10), 2(26), 32, 80, 80(2), 92, 92(1) 92(2), 92(3), 92(4), 92(5), 93		 2020 PTD 27
Sindh High Court 2020 M/S BAWANY SUGAR MILLS LIMITED THROUGH SENIOR MANAGER TAXATION
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2020 PTD 696
Inland Revenue Appellate Tribunal 2020 MUHAMMAD HANIF
Vs
THE CIR, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
153(1)(a), 115(4), 120(1), 122, 153, 153(7), 221, 221(4)		 2020 PTD 698
Customs Appellate Tribunal 2020 MESSRS K.B. CORPORATION AND ANOTHER
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162, 162(1), 228		 2020 PTD 713
Sindh High Court 2020 THE COMMISSIONER (LEGAL), INLAND REVENUE, REGIONAL TAX OFFICE, HYDERABAD
Vs
MESSRS FATEH TEXTILE MILLS LTD. 		Income Tax Ordinance, 2001
131, 132, 132(1)		 2020 PTD 203
(2020) 122 TAX 444
2020 PTCL 247
Lahore High Court 2020 COMMISSIONER OF INCOME TAX
Vs
/S PUNJAB POULTRY FEED (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
133, 133(5)		 2020 PTD 224
Inland Revenue Appellate Tribunal 2020 RAJA M. RAHEEL
Vs
The COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, SIALKOT 		Income Tax Ordinance (XLIX of 2001)
82, 82(a), 111, 121, 121(1), 122, 122-C, 129, 141, 172, 172(5), 218, 218(1)(a)		 2020 PTD 403
Supreme Court of Pakistan 2020 COMMISSIONER INLAND REVENUE (ZONE-I) LTU, KARACHI
Vs
M/S LINDE PAK LTD., KARACHI 		Income Tax Ordinance (XXXI OF 1979)
50(7D), 52		 2020 PTD 549
Lahore High Court 2020 COMMISSIONER INLAND REVENUE LYALLPUR ZONE, REGIONAL TAX OFFICE, FAISALABAD
Vs
MESSRS CERTIFICATION TRENDS, 147-C, PEOPLES COLONY, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
133, Part-I to the Second Schedule 		2020 PTD 2187
Islamabad High Court 2020 M/s Askari Bank Limited, Rawalpindi
Vs
Commissioner of Income Tax (Legal), Large Taxpayer Unit, etc. 		Income Tax Ordinance (XLIX of 2001)
22, 22(15), 23, 23(1), 120, 122(5), 122(5A), 133		 2020 PTD 2119
Lahore High Court 2020 SH. ZAFAR UL ISLAM
Vs
SH. ZAFAR UL ISLAM 		Income Tax Ordinance (XLIX of 2001)
4, 149, First Schedule		 2020 PTD 2056
Inland Revenue Appellate Tribunal 2020 SHAHEEN FOUNDATION PAF COMPLEX, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 120, 121, 122(1), 122(4), 124, 149, 160, 161, 169, 174, 177		 2020 PTD 2015
Inland Revenue Appellate Tribunal 2020 DILDAR HUSSAIN
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II, RTO, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
140, 129, 160, 161, 162, 163, 182, 182(1), 182(14)		 2020 PTD 1988
Lahore High Court 2020 COMMISSIONER INLAND REVENUE, SARGODHA
Vs
MESSRS BHALWAL KINNOW GRADING FACTORY, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
111(1), 111(1)(d), 122(1), 122(5), 133(5)		 2020 PTD 1977
Federal Tax Ombudsman 2020 BOARDS OF INTERMEDIATE AND SECONDARY EDUCATION, ABBOTTABAD
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
171, 171(2)(a)		 2020 PTD 557
Sindh High Court 2020 KIRTHAR PAKISTAN BV THROUGH AUTHORIZE ATTORNEY
Vs
KIRTHAR PAKISTAN BV THROUGH AUTHORIZE ATTORNEY 		Income Tax Ordinance (XLIX of 2001)
172, 172(3), 172(3)(b), 172(5)		 2020 PTD 1927
Federal Tax Ombudsman 2020 NISAR AHMAD
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
115(4), 115(6), 120, 153(1)(a), 170(4), 171, 231A, 236P		 2020 PTD 602
Sindh High Court 2020 SHAFQAT ELAHI SHAIKH
Vs
THE DEPUTY COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
62, 135		 2020 PTD 604
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS ARFAT OIL INDUSTRIES 		Income Tax Ordinance (XLIX of 2001)
115, 133, 182, 182(2)		 2020 PTD 1908
Inland Revenue Appellate Tribunal 2020 MESSRS PGS CONSORTIUM LTD., LAHORE
Vs
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
2(54)(e), 18(1)(c), 107, 152, 152(5)		 2020 PTD 1876
Appellate Tribunal Inland Revenue 2020 MESSRS ISLAM SOAP INDUSTRIES (PVT.) LTD.
Vs
MESSRS ISLAM SOAP INDUSTRIES (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
S.122		 2020 PTD 1850
Islamabad High Court 2020 MESSRS OIL AND GAS DEVELOPMENT COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, LTU, ISLAMABAD AND ANOTHER 		Income Tax Ordinance, 2001
183		 2020 PTD 1826
(2020) 122 TAX 406
Sindh High Court 2020 COMMISSIONER OF INCOME TAX
Vs
NATIONAL BANK OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2020 PTD 1815
Inland Revenue Appellate Tribunal 2020 MESSRS MAAKSONS, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
121, 121(1)(d), 122, 137(2), 153(1)(C), 161, 174(2), 177, 205		 2020 PTD 1732
Customs Appellate Tribunal 2020 THE DIRECTOR, THROUGH DEPUTY DIRECTOR
Vs
M/S EKADA CORPORATION, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
162(1), 177, 207, 228		 2020 PTD 573
Inland Revenue Appellate Tribunal 2020 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD
Vs
SUJNANI WINE STORE 		Income Tax Ordinance (XLIX of 2001)
122		 2020 PTD 1692
Islamabad High Court 2020 MESSRS PAKISTAN TELECOMMUNICATION AUTHORITY
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
49, 49(1), 49(2), 49(3), 49(4), 122(5A), 122(9), 147		 2020 PTD 1683
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
MESSRS LAHORE MEDICAL INSTRUMENTS PRIVATE LIMITED 		Income Tax Ordinance (XLIX of 2001)
122, 133, 133(5), 156		 2020 PTD 1680
Lahore High Court 2020 COMMISSIONER INLAND REVENUE
Vs
RAJA MUHAMMAD RAHEEL 		Income Tax Ordinance (XLIX of 2001)
11(6), 79(2), 101, 111, 172(3), 133		 2020 PTD 1662
Supreme Court of Pakistan 2020 MANZOOR AHMAD MALIK, JUSTICE SYED MANSOOR ALI SHAH, JUSTICE QAZI MUHAMMAD AMIN AHMED, JUSTICE
Vs
MESSRS RAFEH LIMITED 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2020 PTD 1657
Inland Revenue Appellate Tribunal 2020 MESSRS ZIAUDDIN UNIVERSITY, KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-I 		Income Tax Ordinance (XLIX of 2001)
2(36), 2(36)(c), 100C, 100C(2)(d), 122, 122(5A), 159, 177, Clauses 58A, 92 of Part I of Second Schedule		 2020 PTD 1583
Inland Revenue Appellate Tribunal 2020 MESSRS HUSSAIN MILLS LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYER UNIT, KARACHI 		Income Tax Ordinance (XLIX of 2001)
165, 182(1)(1A) & 182(1)(14)		 2020 PTD 1569
(2022) 125 TAX 393
Inland Revenue Appellate Tribunal 2020 CIR, RTO, ISLAMABAD
Vs
MESSRS STAR MARKETING (PVT.) LTD., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122C, 182, 182(1)		 2020 PTD 1559
(2022) 126 TAX 19
Customs Appellate Tribunal 2020 MESSRS AFU INTERNATIONAL, KARACHI
Vs
THE DEPUTY COLLECTOR, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
140, 162(1)		 2020 PTD 1517
Lahore High Court 2020 RELIANCE COMMODITIES (PRIVATE) LTD
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)-
4B, 4B(3), 4B(4), 4B(5), 120, 122(5A), 122(9), 137(1), 210, 210(1), 210(1A)		 2020 PTD 1464 -- 2020 PTCL 620 -- (2021)124 TAX 490
Sindh High Court 2020 YAQOOB AHMED THROUGH ATTORNEY AND OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY OF LAW, MINISTRY OF LAW AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
115		 2020 PTD 1407
Customs Appellate Tribunal 2020 MESSRS TAGERS, KARACHI
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162		 2020 PTD 1359
Inland Revenue Appellate Tribunal 2020 MESSRS MAGNUM MANAGEMENT SOLUTIONS (PVT.) LTD. KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I KARACHI 		Income Tax Ordinance (XLIX of 2001)
149, 161, 161(1A), 165, 182, 182(1), 205		 2020 PTD 1345
Customs Appellate Tribunal 2020 MESSRS MIANOOR ENTERPRISES KARACHI AND OTHERS
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, KARACHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148		 2020 PTD 1330
Islamabad High Court 2020 TERADATA IRELAND LIMITED AND ANOTHER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 152, 152A		 2020 PTD 1316
Customs Appellate Tribunal 2019 M/S. SHARIF CUSTOMS CLEARING AGENCY, NWR PLAZA, QAYYUM STADIUM, PESHAWAR
Vs
THE COLLECTOR OF CUSTOMS (ADJUDICATION), ISLAMABAD AND 2 OTHERS. 		Law: Income Tax Ordinance (XLIX of 2001)
148		 2020 PTD 1214
Lahore High Court 2019 MESSRS STARLET INNOVATIONS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 115(4), 120, 154, 169(3), 177		 2019 PTD 60
Lahore High Court 2019 ABDUL GHANI
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(2)		 2019 PTD 764
(2019)120 TAX 216
2021 PTCL 240
Customs Appellate Tribunal 2019 MESSRS AL-AMNA INTERNATIONAL
Vs
THE DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS, FBR-KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 162		 2019 PTD 212
Customs Appellate Tribunal 2019 M/S HAFEEZ MOTOR STORE AND ANOTHER
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148		 2019 PTD 187
Sindh High Court 2019 AZEE SECURITIES (PVT.) LIMITED.
Vs
FEDERAL BOARD OF REVENUE & OTHERS. 		Income Tax Ordinance, 2001
120, 120(1), 122, 122(9), 177, 177(2), 177(6), 214, 214C, 214C, 214(C)(1A),		 2019 PTD 903
Lahore High Court 2019 COMMISSIONER INLAND REVENUE
Vs
M/S EDUCATION EXCELLENCE LTD. 		Income Tax Ordinance, 2001
113,113(2)(c),133,133(1)		 2019 PTD 1994
(2019) 120 TAX 91
2020 PTCL 130
Inland Revenue Appellate Tribunal 2019 THE COMMISSIONER INLAND REVENUE, R.T.O., SUKKUR
Vs
MESSRS MUHAMMAD RAMZAN & CO., KANDHKOT 		Income Tax Ordinance (XLIX of 2001)
2(64), 4(5), 8, 9, 9(5), 11, 12(2), 122(5A), 169		 2019 PTD 1256
Sindh High Court 2019 RANA NADEEM AHMED
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF PETROLEUM AND NATURAL RESOURCES, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 122C, 144		 2019 PTD 1264
Inland Revenue Appellate Tribunal 2019 WASHDEV
Vs
The COMMISSIONER INLAND REVENUE, LARKANA ZONE, R.T.O., SUKKUR 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 122, 138(1)		 2019 PTD 1286
Inland Revenue Appellate Tribunal 2019 The COMMISSIONER INLAND REVENUE, SPECIAL RTO, MULTAN
Vs
M/S ATTIQ-UR-REHMAN, MULTAN 		Income Tax Ordinance (XLIX of 2001)
177, 182(1)(8)(a), 214C		 2019 PTD 1294
Sindh High Court 2019 M/S. DIAMOND METALS (AOP) THROUGH ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
159(1)(3)(4)(6), 235		 2019 PTD 1296
2019 PTCL 707
Inland Revenue Appellate Tribunal 2019 MESSRS M.F. & CO., PROP. FAISAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, R.T.O.-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 111(1)(c), 122, 122(1), 122(4), 122(5), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(9), 161, 205		 2019 PTD 1347
Sindh High Court 2019 MESSRS ASIO AFRICAN CO. (PVT.) LTD. AND OTHERS
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 2nd Schedule		 2019 PTD 1368
Lahore High Court 2019 COMMISSIONER INLAND REVENUE, TRO, FAISALABAD
Vs
FAQIR HUSSAIN & ANOTHER 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(a), 111(1)(b), 111(1)(c), 111(2), 122(5A), 122(9), 133(5)		 2019 PTD 1828
120 TAX 63
2019 PTCL 444
2019 LHC 1452
Supreme Court of Pakistan 2019 PETITIONER(S): H.M. EXTRACTION GHEE AND OIL INDUSTRIES (PVT.) LTD. AND ANOTHER
Vs
RESPONDENT(S): FEDERAL BOARD OF REVENUE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
65D, 100C, 148, 159(1)(a)		 2019 PTD 1479
Lahore High Court 2019 MESSRS GHANI GLASS LIMITED THROUGH MANAGER LEGAL, LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, LARGE TAXPAYER UNIT, LAHORE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
120, 132, 133		 2019 PTD 1559
HIGH COURT (AJ&K) 2019 COMMISSIONER INLAND REVENUE, MUZAFFARABAD AND OTHERS
Vs
KHAWAJA MUHAMMAD ANWER, PROPRIETOR BISMILLAH TRADERS, DISTRIBUTOR HALEEB MILK GULSHAN COLONY, MUZAFFARABAD AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
122, 122(1)(2), 133, 177, 177(1)(3)(4), 214-C		 2019 PTD 1608
Sindh High Court 2019 SEASONS EDIBLE OIL LIMITED (FORMERLY WALI OIL MILLS LIMITED) THROUGH AUTHORIZED ATTORNEY
Vs
THE FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN, FBR, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 120(1), 122(4)(a)(b)(5A)(9)		 2019 PTD 1619
Supreme Court of Pakistan 2019 CHIEF COMMISSIONER INLAND REVENUE, RTO, PESHAWAR
Vs
MESSRS SABRINA TENT SERVICES 		Income Tax Ordinance (XLIX of 2001)
62, 122(1), 122(8)		 2019 PTD 2001
(2019) 120 TAX 447
2019 SCMR 1639
Supreme Court of Pakistan 2019 COMMISSIONER OF INCOME TAX PESHAWAR
Vs
DIRECTOR GENERAL, NWFP EMPLOYEES SOCIAL SECURITY INSTITUTION, PESHAWAR AND ANOTHER 		Income Tax Ordinance (XXXI OF 1979)
2(24), 20, 23, 2nd Schedule, Pt. I, Cl. 62(1)		 2019 PTD 928
(2019)119 TAX 359
2019 PTCL 102
2019 SCMR 439
Supreme Court of Pakistan 2019 COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI
Vs
MESSRS TRILLIUM PAKISTAN (PVT.) LTD., RAWALPINDI AND OTHERS 		Income Tax Ordinance, 2001
114, 115, 116, 165, 182(1)		 2019 PTD 2072
(2019) 120 TAX 451
2019 SCMR 1643
Islamabad High Court 2019 MESSRS THE ATTOCK OIL CO. LTd
Vs
FEDERATION OF PAKISTAN AND OTHER 		Income Tax Ordinance, 2001
4B,2(63)		 2019 PTD 934
Peshawar High Court 2019 MESSRS ABID FOUNDRY THROUGH AUTHORIZED REPRESENTATIVE AND ANOTHER
Vs
PAKISTAN THROUGH FEDERAL SECRETARY, FINANCE AND REVENUE DIVISION, ISLAMABAD AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
53, 100C, 159, Second Schedudle		 2019 PTD 1652
Sindh High Court 2019 DR. SEEMA IRFAN AND 5 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120(1), 122, 122(5A), 122(9)		 2019 PTD 1678
Lahore High Court 2019 ABDUL SALAM
Vs
FEDERATION OF PAKISTAN ETC 		Income Tax Ordinance (XLIX of 2001)
177, 214C		 2019 PTD 1862
120 TAX 548
2019 LHC 2348
Peshawar High Court 2019 MESSRS GAS MASTERS CNG STATION
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
116(4), 234-A 		2019 PTD 25
Islamabad High Court 2019 KISSAN SUPPORT SERVICES (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LTU, ISLAMABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131, 132, 132(7), 133, 133(1), 156(1), 221		 2019 PTD 1694
121 TAX 68
Inland Revenue Appellate Tribunal 2019 RELACOM PAKISTAN (PVT.) LTD., KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
113, 120, 122(5A), 153, 153(1)(3)(6)		 2019 PTD 1741
Islamabad High Court 2019 MARI PETROLEUM COMPANY LIMITED THROUGH GENERAL MANAGER FINANCE, ISLAMABAD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
4B, 43, 122(5-A)		 2019 PTD 1774
(2020) 121 TAX 187
Inland Revenue Appellate Tribunal 2019 CH. AHSAN ALI AHMED, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 122(5-A),(9), 170(4)		 2019 PTD 78
Lahore High Court 2019 SHAHZADA SOHAIL KAMRAN KHAN AND 2 OTHERS
Vs
CHAIRMAN OF STATE LIFE INSURANCE CORPORATION, KARACHI AND 8 OTHERS 		Income Tax Ordinance (XLIX of 2001)
233		 2019 PTD 128
Islamabad High Court 2019 COMMISSIONER INLAND REVENUE, ZONE-II, ISLAMABAD
Vs
MESSRS WISE COMMUNICATION SYSTEM, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(5A)		 2019 PTD 2313
(2020)121 TAX 190
Peshawar High Court 2019 COMMISSIONER INLAND REVENUE
Vs
MESSRS PESHAWAR ELECTRICITY SUPPLY COMPANY LTD. (PESCO) AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131(5), 132(2A)		 2019 PTD 2228 --- (2020)121 TAX 133
Inland Revenue Appellate Tribunal 2019 MESSRS MOTI FABRICS (PVT.) LIMITED, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114, 182, 214D, 214E		 2019 PTD 1898
Inland Revenue Appellate Tribunal 2019 M/s. Al-Haq Autos, Shop No.4, N-124, Circular Road, RAWALPINDI
Vs
Commissioner Inland Revenue, R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 111(1)(b), 111(1)(d), 121(1)(d), 122(1), 122(5), 153(7)(i), 169(1)(b), 177(10), 182(1), 182(2), 233		 2019 PTD 179
Supreme Court of Pakistan 2019 MESSRS SUPER ENGINEERING AND ANOTHER
Vs
COMMISSIONER INLAND REVENUE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
122(2)(5A), 153, 153(6A), 153(6B)		 2019 PTD 1912
(2020) 121 TAX 203
2020 PTCL 51
2020 PLJ 1
Lahore High Court 2019 COMMISSIONER INLAND REVENUE
Vs
MESSRS EDUCATION EXCELLENCE LTD. 		Income Tax Ordinance (XLIX of 2001)
113, 113(2)(c), 133, 133(1)		 2019 PTD 1994
Sindh High Court 2019 AGHA STEEL INDUSTRIES LTD. THROUGH AUTHORIZED COMPANY SECRETARY AND ANOTHER
Vs
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION THROUGH DIRECTOR AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
65-D, 121, 122, 122(5)(9), 175, 175(1)(3)(a)(b), 214		 2019 PTD 2119 --- (2020)121 TAX 139
Islamabad High Court 2019 SHALIMAR RECORDING AND BROADCASTING COMPANY THROUGH MANAGING DIRECTOR, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE (APPEALS), LARGE TAX PAYERS UNIT (LTU), ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 131(5), 132(2)(a)		 2019 PTD 2082
(2020) 122 TAX 336
2020 PTCL 64
Lahore High Court 2019 M/S HAPPY MANUFACTURING COMPANY (PVT.) LTD
Vs
FEDERAL BOARD OF REVENUE ETC. 		Income Tax Ordinance (XLIX of 2001)
177, 177(1), 177(6), 214C(1A)		 2019 LHC 2056 --- 2019 PTCL 609 --- 2019 PTD 1922 --- (2019)120 TAX 510
Inland Revenue Appellate Tribunal 2019 MESSRS MULTINET PAKISTAN (PVT.) LTD., KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
21(c), 113(2)(c), 120, 122(3), 122(5A), 177, 177(6)		 2019 PTD 2162
Federal Tax Ombudsman 2019 FARYAL KHAN
Vs
THE SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
140		 2019 PTD 1902
Inland Revenue Appellate Tribunal 2019 M/S BENSON PHARMACEUTICALS PLOT NO. 119, STREET NO.08 1-10/3, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
133, 153, 153(1)(a), 170(4), CLAUSE 24A PART II OF Second Schedule		 2019 PTD 206
Lahore High Court 2019 THE COMMISSIONER INLAND REVENUE
Vs
M/S MANNOWAL TEXTILE MILLS LIMITED 		Income Tax Ordinance (XLIX of 2001)
17, 18, 19, 21(e), 22, 24, 27, 30, 31, 34, 34(3), 67, 133(5), Rule 11, Rule 14 of Part-III of Sixth Schedule		 2019 PTD 1811
120 TAX 565
2020 PTCL 94
2019 LHC 2206
Supreme Court of Pakistan 2019 DEWAN KHALID TEXTILE MILLS LTD
Vs
COMMISSIONER OF INCOME TAX (LEGAL DIVISION), LARGE TAXPAYERS UNIT, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
2(32), 65(2), 80B(1)		 2019 PTD 291
Sindh High Court 2019 MESSRS PFIZER LABORATORIES LTD.
Vs
THE COMMISSIONER OF INCOME TAX, COS-II, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
79, 136, 136(1)(2)		 2019 PTD 2288
(2020) 121 TAX 319
Inland Revenue Appellate Tribunal 2019 THE COMMISSIONER INLAND REVENUE, ZONE-II, RTO, LAHORE
Vs
MESSRS GHEE CORPORATION OF PAKISTAN (PRIVATE) LIMITED, LAHORE 		Income Tax Ordinance (XLIX of 2001)
2(15), 18, 29, 39, 120(1), 122, 122(5A), 122(9), 133, 174		 2019 PTD 2293
(2020) 121 TAX 87
Lahore High Court 2019 COMMISSIONER INCOME TAX
Vs
RIAZ BOTTLERS (PVT.) LTD. 		Income Tax Ordinance (XXXI OF 1979)
25(c)		 2019 PTD 2305
(2020) 121 TAX 126
Customs Appellate Tribunal 2019 M/S. AZIZ IMPEX, KARACHI AND OTHERS
Vs
ASSISTANT DIRECTOR, DIRECTORATE GENERAL OF PCA, KARACHI AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162(1), 177, 207, 228, 230A		 2019 PTD 1786
Inland Revenue Appellate Tribunal 2019 DR. SAJID NAZIR BHATTI
Vs
C.I.R., R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
111, 116, 116(3), 122, 122(5), 176		 2019 PTD 334
Customs Appellate Tribunal 2019 MESSRS STAR ENTERPRISES, KARACHI
Vs
THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF P.C.A., KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162(1), 177, 207		 2019 PTD 1567
Inland Revenue Appellate Tribunal 2019 AIRBLUE LIMITED
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
60-A, 113, 120, 122(5-A)		 2019 PTD 416
Sindh High Court 2019 COMMISSIONER INLAND REVENUE, ZONE-II, L.T.U., KARACHI
Vs
MESSRS INDEPENDENT NEWSPAPER CORP. (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
119, 133(1), 182, 194		 2019 PTD 447
Customs Appellate Tribunal 2019 BADAR COMPUTER ENTERPRISES
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
S. 148		 2019 PTD 1045
Customs Appellate Tribunal 2019 M/S AL-HIRA INTERNATIONAL, FAISALABAD
Vs
THE DEPUTY COLLECTOR OF CUSTOMS, GROUP-IV, MCC OF APPRAISEMENT WEST, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148		 2019 PTD 1537
Sindh High Court 2019 HUM NETWORK LTD. THROUGH CONSTITUTED ATTORNEY
Vs
PAKISTAN THROUGH SECRETARY REVENUE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
21(c), 233, 233(2)		 2019 PTD 987
(2019) 119 TAX 508
Lahore High Court 2019 THE COMMISSIONER OF INCOME TAX, LAHORE
Vs
MESSRS CHAUDHARY DAIRIES LTD. 		Income Tax Ordinance (XXXI OF 1979)
50(4), 136(1)(2), First Schedule		 2019 PTD 452
120 TAX 381
Inland Revenue Appellate Tribunal 2019 COMMISSIONER INLAND REVENUE, R.T.O., SUKKUR
Vs
AL-SANA OIL MILLS, SUKKUR 		Income Tax Ordinance (XLIX of 2001)
53(2), 113, 113(1), 122(5A), Second Schedule, Part-III, Clause 8		 2019 PTD 503
Supreme Court of Pakistan 2019 OXFORD UNIVERSITY PRESS
Vs
COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, KARACHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
Second Schedule, 1, Cl. 92		 2019 PTD 523
Islamabad High Court 2019 OIL AND GAS REGULATORY AUTHORITY, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
4, 49, 49(1)(2)(3)(4), 80, 80(1)		 2019 PTD 587
120 TAX 372
Inland Revenue Appellate Tribunal 2019 MUHAMMAD NAZIR AHMED
Vs
THE COMMISSIONER INLAND REVENUE, R.T.O., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
22(2), 114(4), 120, 122-C, 122(5-A), 122(5A), 172, 218(2), 218(12)		 2019 PTD 598
Inland Revenue Appellate Tribunal 2019 MESSRS MUGHAL ENGINEERING WORKS, RAWALPINDI
Vs
THE COMMISSIONER INLAND REVENUE, R.T.O. RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 177		 2019 PTD 610
Islamabad High Court 2019 MESSRS ATTOCK GEN LTD.
Vs
ADDITIONAL COMMISSIONER (AUDIT), LARGE TAXPAYER UNIT, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120(1), 122(5), 122(9)		 2019 PTD 692
Sindh High Court 2019 SULTAN AHMED THROUGH GENERAL ATTORNEY
Vs
PROVINCE OF SINDH THROUGH SECRETARY REVENUE, KARACHI AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
236, 236K, 236W		 2019 PTD 741
Inland Revenue Appellate Tribunal 2019 RAJA ABDUL GHAFOOR
Vs
CIR, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(b), 111(2), 122(1), 122, 122(5)		 2019 PTD 751
Lahore High Court 2019 THE COMMISSIONER INLAND REVENUE
Vs
MUHAMMAD ASLAM 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2019 PTCL 385
Customs Appellate Tribunal 2019 M/S. COCA COLA EXPORT CORPORATION, (PVT.) LIMITED, LAHORE.
Vs
THE COLLECTOR OF CUSTOMS, (ADJUDICATION), CUSTOM HOUSE, LAHORE. 		Income Tax Ordinance (XLIX of 2001)
14, 148		 2019 PTCL 747 ---2020 PTD 950 ---
Inland Revenue Appellate Tribunal 2019 HAFIZ ABDUL KARIM
Vs
C.I.R., R.T.O., MULTAN 		Income Tax Ordinance (XXXI OF 1979)
122, 129		 2019 PTD 982.
Lahore High Court 2019 M/S. SHAHZADI POLYPROPYLENE INDUSTRIES THROUGH PROPRIETOR
Vs
FEDERATION OF PAKISTAN THROUGH PRESIDENT AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 170, 170(4)(5)		 2017 PTD 2019
Lahore High Court 2019 WISAL KAMAL FABRICS (PVT.) LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, LAHORE AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
18(1)(d), 122(5A), 133		 2019 PTD 1077
Inland Revenue Appellate Tribunal 2019 MESSRS GLOBAL HEALTH SERVICES (PUBLIC) LTD., ISLAMABAD
Vs
THE C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
131, 161, 205		 2019 PTD 1081
Inland Revenue Appellate Tribunal 2019 M/S NIT INCOME FUND, KARACHI
Vs
The C.I.R., ZONE-I, C.R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122, 122(9), 122(5), 122(5A), 129, 150, 2nd Schedule		 2019 PTD 1100
Lahore High Court 2019 MUHAMMAD NADEEM SOHAIL
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
214C, 214D		 2019 PTD 332
Lahore High Court 2019 M/s LAHORE ELECTRIC SUPPLY COMPANY LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 170		 2019 PTD 1116
Inland Revenue Appellate Tribunal 2019 M/s. MUSLIM TRADERS, CHAKWAL
Vs
The C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
2(68), 74, 129, 161, 205, 221		 2019 PTD 1118
120 TAX 104
Lahore High Court 2019 MUHAMMAD TARIQ KOMBOH
Vs
THE FEDERATION OF PAKISTAN, FINANCE DIVISION, ISLAMABAD, ETC 		Income Tax Ordinance (XLIX of 2001)
2(68), 74(1), 74(i), 114, 114(4), 114(5), 115(4), 118(2), 118(2)(b), 122C, 122-C,		 2019 PTD 1238
120 TAX 84
2019 PTCL 395
2019 LHC 1133
Lahore High Court 2019 MUHAMMAD MUJAHID QURESHI & 4 OTHERS
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance, 2001
114, 115(4), 116, 118, 119, 119(2), 137(1), 177, 214D, 231(3)		 2019 PTD 535
Inland Revenue Appellate Tribunal 2019 M/s. IMRAN PIPE MILLS (PVT.) LIMITED, LAHORE
Vs
C.I.R., ZONE-IV, R.T.O. 		Income Tax Ordinance (XLIX of 2001)
111, 111(1 )(d)(i), 122, 122-A, , 133, 214(c)		 2019 PTD 4
Lahore High Court 2019 COMMISSIONER INLAND REVENUE ZONE-V
Vs
M/S T.N.W. ENGINEERING WORKS 		Income Tax Ordinance (XLIX of 2001)
120, 122(1), 127, 131, 131(1), 131(5), 132(3), 132(7), 132(10), 133, 133(1),		 2019 PTD 46
Inland Revenue Appellate Tribunal 2019 MESSRS GHANI GLASS LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE, L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
131		 2019 PTD 1162
Islamabad High Court 2019 HUB POWER CO. LIMITED
Vs
COMMISSIONER INLAND REVENUE, ISLAMABAD 		Income Tax Ordinance (XXXI of 1979)
14, 136 & Second Sched		 2019 PTD 1187
Peshawar High Court 2019 COMMISSIONER INLAND REVENUE, ZONE-II, PESHAWAR
Vs
M/s. PAKISTAN MINERAL WATER BOTTLING (PVT.) LIMITED, SWABI 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(9), 132, 133		 2019 PTD 1219
Lahore High Court 2019 RAWALPINDI DEVELOPMENT AUTHORITY (RDA)
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN FEDERAL BOARD OF REVENUE (FBR) 		Income Tax Ordinance (XLIX of 2001)
49, 49(1)(2)(4), 80(2), 122(c), 137(2), 138(1)		 2019 PTD 1734
(2019) 119 TAX 420
Inland Revenue Appellate Tribunal 2019 MESSRS ASEAN INTERNATIONAL ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, R.T.O., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
131, 140		 2019 PTD 1227
Inland Revenue Appellate Tribunal 2019 M/S ASEAN INTERNATIONAL SERVICE ROAD NORTH I-8/2, ISLAMABAD
Vs
THE COMMISSIONER INLAND REVENUE ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
124, 152(2), 152(3)(d)		 2019 PTD 1235
Lahore High Court 2019 KHURRAM SHAHZAD
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(9), 175, 175(1)(a), 175(1)(b), 175(7), 176(1)(B)		 2019 PTD 1124
(2019) 119 TAX 529
2019 PTCL 712
2019 LHC 1245
Lahore High Court 2019 E-VISION MANUFACTURING LTD
Vs
FEDERATION OF PAKISTAN, ETC 		Income Tax Ordinance (XLIX of 2001)
65D, 159(1)		 2019 PTD 1565
119 TAX 267
2020 PTCL 132
Inland Revenue Appellate Tribunal 2019 NIAGRA MILLS (PVT.) LIMITED, FA1SALABAD
Vs
C.I.R., CORPORATE ZONE, R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
115, 114, 122, 120, 154 & 169		 2019 PTD 1317
Appellate Tribunal Inland Revenue 2019 THE CIR, LTU, LAHORE
Vs
KOHINOOR ENERGY LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5A), 221		 2019 PTD 1953
Lahore High Court 2019 COMMISSIONER INLAND REVENUE
Vs
MUHAMMAD ASLAM 		Income Tax Ordinance, 1979
56		 2019 PTD 381
Customs Appellate Tribunal 2019 MESSRS SHAIKH & CO. THROUGH MESSRS MASOOD ANWAR & CO., KARACHI
Vs
THE ADDITIONAL COLLECTOR OF CUSTOMS, (ADJUDICATION-I), KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 162, 162(2), 177, 228		 2019 PTD 1242
Federal Tax Ombudsman 2019 SAJJAD AHMED
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114(1), 127, 127(1), 170(4)(5)		 2019 PTD 1198
Appellate Tribunal Inland Revenue 2019 MR. JAHANGIR KHAN TAREEN
Vs
CIR ZONE-III, LTU, LAHORE 		Income Tax Ordinance, 2001
111(1), 111(1)(b), 111(c), 120(1), 122(5), 122(9) 		2019 PTD 1453
119 TAX 69
Appellate Tribunal Inland Revenue 2019 INTERNATIONAL ENTERPRISES KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-V, RTO II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
128(1A), 128(1AA), 207		 2019 PTD 1201
119 TAX 21
Customs Appellate Tribunal 2019 Messrs HASSAN INTERNATIONAL, FAISALABAD
Vs
The DIRECTORATE GENERAL OF INVESTIGATION AND INTELLIGENCE-F.B.R., KARACHI AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
140, 148, 162(1), 230		 2019 PTD 1129
Inland Revenue Appellate Tribunal 2019 M/S. KARSAZ (PVT.) LTD., KARACHI
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE, ZONE-II, E & C, KARACHI 		Income Tax Ordinance (XLIX of 2001)
210		 2019 PTD 939 --- (2019)120 TAX 50
Customs Appellate Tribunal 2019 MESSRS PAK INTERNATIONAL
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148		 2019 PTD 834
Lahore High Court 2019 COMMISSIONER INLAND REVENUE
Vs
AMEER ABDULLAH KHAN ROKHARI 		Income Tax Ordinance (XLIX of 2001)
133(1), 133(5)		 2019 PTD 1278
120 TAX 122
2019 PTCL 560
2019 LHC 819
Islamabad High Court 2019 M/S SAADULLAH KHAN AND BROTHERS (SKB)
Vs
APPELLATE TRIBUNAL OF INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2019 PTD 776
Supreme Court of Pakistan 2019 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE C-4, KARACHI (IN BOTH CASES)
Vs
M/S NATIONAL BANK OF PAKISTAN, KARACHI (IN BOTH CASES) 		Income Tax Ordinance (XXXI OF 1979)
17, 17(1), 17(1)(a), 32, 32(1), 34, 65		 2019 PTD 1377
(2019)119 TAX 481
2019 PTCL 520
Supreme Court of Pakistan 2019 IN C.A. 815/2016: MEMBER (TAXES) BOARD OF REVENUE PUNJAB, LAHORE, ETC. V. QAISER ABBAS IN C.A. 816/2016: MEMBER (TAXES), BOARD OF REVENUE PUNJAB, LAHORE, ETC. V. SYED FAKHAR RIAZ IN C.A. 817/2016: MEMBER (TAXES), BOARD OF REVENUE PUJNAB, LAHORE, ETC. V. MUHAMMAD ARSHAD IN C.A. 818/2016: MEMBER (T
Vs
QAISER ABBAS AND OTHERS 		Punjab Agricultural Income Tax Act, 1997 (I of 1997)
3(1),3B,4(1)(4)		 2019 PTD 826
(2019) 119 TAX 370
2019 PTCL 211
2019 SCMR 446
Customs Appellate Tribunal 2019 M/S. COCA COLA EXPORT CORPORATION, (PVT.) LIMITED, LAHORE.
Vs
THE COLLECTOR OF CUSTOMS, (ADJUDICATION), CUSTOM HOUSE, LAHORE. 		Income Tax Ordinance (XLIX of 2001)
14, 148		 2019 PTCL 747
Appellate Tribunal Inland Revenue 2019 M/S. SWEETY TEXTILE (PVT.) LIMITED, FAISALABAD
Vs
CIR, CORPORATE ZONE, RTO, FAISALABAD. 		Income Tax Ordinance (XLIX of 2001)
122(4)
Lahore High Court 2019 SYED TAYYAB HUSSAIN RIZVI
Vs
FEDERATION OF PAKISTAN, ETC. 		Income Tax Ordinance, 2001
2(38), 2(38A), 2(68), 74, 74(1), 210, 239(1) 		2019 PTD 1414
120 TAX 182
2019 PTCL 419
2019 LHC 1204
Sindh High Court 2019 PAKISTAN MERCANTILE EXCHANGE LIMITED
Vs
COMMISSIONER INLAND REVENUE - ZONE 1. 		Income Tax Ordinance (XLIX of 2001)
18, 120, 121, 122		 2019 PTD 1463
121 TAX 436
2019 PTCL 298
Inland Revenue Appellate Tribunal 2018 MESSRS MOL PAKISTAN OIL AND GAS CO. B.V.
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
6, 32(2), 100, 120(1), 122(5-A), 129, 152,Fifth Schedule, Part 1, Rr.1, 2, 3, clause (c) of sub-section (1) of section 105,		 2018 PTD 1344
Supreme Court of Pakistan 2018 COMMISSIONER OF INLAND REVENUE, SIALKOT AND OTHERS
Vs
MESSRS ALLAH DIN STEEL AND ROLLING MILLS AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
214C		 2018 PTD 1444
(2019)119 TAX 27
2018 PTCL 678
2018 SCMR 1328
Customs Appellate Tribunal 2018 MESSRS RIGHTWAY TRADING COMPANY, KARACHI
Vs
THE DEPUTY COLLECTOR OF CUSTOMS AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
11, 148, 162(1), clause 77 Part-(IV), 207, 		2018 PTD 1318
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
OCCIDENTAL OIL AND GAS PAKISTAN LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
60-A, 114, 122(1)		 2018 PTD 1199
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
MESSRS HAZARA EFFICIENT GAS, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(29-C), 153(7)(iv)(a)(b)		 2018 PTD 1188
Supreme Court of Pakistan 2018 THE TAXATION OFFICER/DEPUTY COMMISSIONER OF INCOME TAX, LAHORE
Vs
MESSRS RUPAFIL LTD. AND OTHERS 		Income Tax Ordinance (XXXI OF 1979)
2(44), 9, 11, 62, 80-D, 156		 2018 PTD 1134
(2019)119 TAX 392
2018 PTCL 730
2018 SCMR 1131
Appellate Tribunal Inland Revenue 2018 SHAUKAT ALI, PROP. SHAUKAT OIL TRADERS, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
53(2), 113, 122(5A), 153(1)(b), 221, Second Schedule, Part III, Cl. 8		 2018 PTD 1115
Islamabad High Court 2018 COMMISSIONER OF INCOME TAX (LEGAL), ISLAMABAD
Vs
MESSRS ASKARI COMMERCIAL BANK LIMITED, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
2(12), 18(2), 32, 33, 34, 80(1)(b), 100A		 2018 PTD 1089 --- 2018 PTCL 832
Inland Revenue Appellate Tribunal 2018 M/S. SUNNY JEWELERS, RAWALPINDI
Vs
C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
113B, 114, 120, 120(1), 122(1), 122(5A), 169(3), 177		 2018 PTD 1062
Sindh High Court 2018 MESSRS INBOX BUSINESS TECHNOLOGIES LTD. THROUGH CHIEF INVESTMENT OFFICER
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 2 OTHERS 		Constitution of Pakistan, 1973
10A		 2018 PTD 621
(2019) 119 TAX 309
Supreme Court of Pakistan 2018 PAKISTAN STATE OIL LTD.
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance, 1979
50(5),53,72,80C,81		 2018 PTD 1306
(2018) 118 TAX 247
2018 PTCL 783
2018 SCMR 894
Supreme Court of Pakistan 2018 PAKISTAN STATE OIL LTD.
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance, 1979
50(5),53,72,80C,81		 2018 PTD 1306
(2018) 118 TAX 247
2018 PTCL 783
2018 SCMR 894
Sindh High Court 2018 Sadia Jabbar
Vs
Federation of Pakistan and others 		Customs Act, 1969
25A		 2018 PTD 1746
2014 PTCL 537
Supreme Court of Pakistan 2018 CIVIC CENTRES COMPANY (PVT.) LIMITED
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD 		Income Tax Ordinance, 1979
19(1),19(2)(a),22(a),22(b),22(c)		 2018 PTD 1808
(2019) 119 TAX 180
2018 SCMR 1391
2018 PLJ 603
Inland Revenue Appellate Tribunal 2018 HAJI ABDULLAH AND SONS
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
127, 131		 2018 PTD 2455
Inland Revenue Appellate Tribunal 2018 M/S PAKISTAN TELECOM EMPLOYEES TRUST, ISLAMABAD
Vs
C.I.R., R.T.O., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(4), 53, 100C, 120, 122(5-A)(6)(9), 239(10), Second Schedule, Part-1, Cl.(57)(3)(ii), Sixth Schedule		 2018 PTD 2428
Inland Revenue Appellate Tribunal 2018 THE COMMISSIONER INLAND REVENUE, ZONE-I, R.T.O., HYDERABAD
Vs
MESSRS D.S. MOTORS, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(b), 122, 122(2), 122(4), 122(5-A)		 2018 PTD 2235 ---(2018)118 TAX 141
Supreme Court of Pakistan 2018
Vs
Sindh High Court 2018 SOPHIA COM B.V. THROUGH DULY AUTHORIZED OFFICER
Vs
PAKISTAN THROUGH SECRETARY REVENUE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 120(1A), 122, 177, 177(1), 177(2), 214C		 2018 PTD 2208 --- (2019)119 TAX 270 --- 2019 PTCL 271
Peshawar High Court 2018 COMMISSIONER OF INCOME TAX (LEGAL), REGIONAL TAX OFFICE, PESHAWAR
Vs
COMMISSIONER OF INCOME TAX (LEGAL), REGIONAL TAX OFFICE, PESHAWAR 		Income Tax Ordinance, 2001
133(1)		 2018 PTD 2154 --- (2019)119 TAX 292
Inland Revenue Appellate Tribunal 2018 C.I.R., R.T.O., ABBOTABAD
Vs
SHAHID MEHMOOD 		Income Tax Ordinance (XLIX of 2001)
177, 214C		 2018 PTD 1054
Inland Revenue Appellate Tribunal 2018 MESSRS R.I. STEEL HATTAR
Vs
C.I.R., R.T.O., ABBOTABAD 		Income Tax Ordinance (XLIX of 2001)
131		 2018 PTD 2114
Inland Revenue Appellate Tribunal 2018 THAHEEM RICE MILLS, SHIKARPUR
Vs
The COMMISSIONER INLAND REVENUE, AUDIT ZONE-II, R.T.O., SUKKUR 		Income Tax Ordinance (XLIX of 2001)
122(2), 122(5A), 122(9)		 2018 PTD 1027
Inland Revenue Appellate Tribunal 2018 MESSRS UNITED FINISHING MILL, NANKANA SAHIB
Vs
THE C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 120, 122(1)(5), 128(5), 177		 2018 PTD 2096
Islamabad High Court 2018 OCEAN PAKISTAN LIMITED THROUGH CHIEF EXECUTIVE OFFICER
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE, (AUDIT-I), ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
11(1)(c), 11(1)(d), 53, 54, 122, 133
Inland Revenue Appellate Tribunal 2018 COMMISSIONER INLAND REVENUE, R.T.O., SUKKUR
Vs
M/S. NABI BUX GOLD SMITH, UBARO 		Income Tax Ordinance (XLIX of 2001)
122(3), 122(4)(a), 122(5A), 177		 2018 PTD 991
Islamabad High Court 2018 M/S BESTWAY CEMENT LIMITED
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE, ETC. 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 122(9)		 2018 PTD 977
(2018) 118 TAX 512
Supreme Court of Pakistan 2018 GOVERNMENT OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CBR HOUSE, ISLAMABAD
Vs
MUHAMMAD JUNAID TALAT 		Income Tax Ordinance (XLIX of 2001)
122-A		 2018 PTD 1933 --- (2019)119 TAX 196
Supreme Court of Pakistan 2018 COMMISSIONER OF INCOME TAX, LARGE TAXPAYERS UNIT, KARACHI
Vs
INTERNATIONAL POWER GLOBAL DEVELOPMENTS LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
22, 23, 23(xviii)		 2018 PTD 1128
118 TAX 305
2018 PTCL 779
2018 SCMR 963
Federal Tax Ombudsman 2018 M/S. SEVEN ELEVEN CNG STATION, BAHAWALNAGAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(3)(i)(a), 2(3)(ii), 9(2)(b), 10(1), 10(4)		 2018 PTD 943
Inland Revenue Appellate Tribunal 2018 BP PAKISTAN AND PRODUCTION INC. KARACHI
Vs
THE CIR, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
60-A, 120, 122(1), 221		 2018 PTD 1913
Supreme Court of Pakistan 2018 PAKISTAN THROUGH CHAIRMAN FBR AND OTHERS
Vs
HAZRAT HUSSAIN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
148, 148(1), 148(5)		 2018 PTD 1204
(2018)118 TAX 260
2018 PTD 1204
2018 SCMR 939
Inland Revenue Appellate Tribunal 2018 MESSRS Z & J HYGIENIC PRODUCTS (PVT.) LTD., KAMOOKI
Vs
THE CIR, RTO GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
3, 153, 161, 205, Second Schedule, Part-IV, C1.45-A		 2018 PTD 1817
Sindh High Court 2018 COMMISSIONER INLAND REVENUE, WHT, ZONE, RTO-II, KARACHI
Vs
M/S. TIANSHI INTERNATIONAL PAKISTAN CO. (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
133, 161, 205		 2018 PTD 900
2018 PTD 900
Inland Revenue Appellate Tribunal 2018 M/s. Azgard Nine Limited, Lahore
Vs
CIR, LTU , Lahore 		Income Tax Ordinance (XLIX of 2001)
131(1), 131(5), 132(3), 132(6)		 2018 PTD 739
Customs Appellate Tribunal 2018 THE COLLECTOR OF CUSTOMS, THROUGH DEPUTY COLLECTOR (GROUP-VI), MCC OF APPRAISEMENT (EAST) CUSTOMS HOUSE, KARACHI
Vs
The RANGEELA INTERNATIONAL 43-G, GULBERG II, LAHORE and another 		Income Tax Ordinance (XLIX of 2001)
148		 2018 PTD 1774
Islamabad High Court 2018 FAUJI FERTILIZER COMPANY LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
147, 147(1), 205		 2018 PTD 719
Inland Revenue Appellate Tribunal 2018 MESSRS BP PAKISTAN EXPLORATION AND PRODUCTION INC, KARACHI
Vs
COMMISSIONER INLAND REVENUE ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131		 2018 PTD 691
Islamabad High Court 2018 WI-TRIBE PAKISTAN LTD.
Vs
DEPUTY COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
127, 127(1), 170		 2018 PTD 654
Customs Appellate Tribunal 2018 MESSRS CHIEF AUTO CENTRE (PVT.) LTD., LAHORE AND ANOTHER
Vs
COLLECTORATE OF CUSTOMS, ADJUDICATION-I, KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148		 2018 PTD 1705
Inland Revenue Appellate Tribunal 2018 MESSRS GHULAM HABIB AND CO., PESHAWAR AND OTHERS
Vs
C.I.R., R.T.O., PESHAWAR AND OTHERS 		Income Tax Ordinance, 1979
62		 2018 PTD 616
(2018)118 TAX 43
Peshawar High Court 2018 COMMISSIONER INLAND REVENUE-RTO
Vs
DR. GHULAM RASOOL 		Income Tax Ordinance (XLIX of 2001)
111(1) (b), 122(1), 128(4), 128(5), 133(1)		 2018 PTD 612
Customs Appellate Tribunal 2018 MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER
Vs
MESSRS SHAHEEN AERO TRADERS AVIONIC ENGINEERING, RAWALPINDI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162		 2018 PTD 1685
Inland Revenue Appellate Tribunal 2018 M/s BESTWAY CEMENT (PVT.) LTD, ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance, 2001
161, 174(3), 205		 2018 PTD 602
Peshawar High Court 2018 MESSRS SOHAIL VEGETABLE GHEE MILLS (PVT.) LTD. THROUGH ACCOUNTANT
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE (AUDIT), REGIONAL TAX OFFICE, PESHAWAR AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(19)(e), 114(2), 120, 120(1), 122, 122(5), 122(5A), 148, 148(6), 148(8), 154, 154(4), 170, 209, 210, 211		 2018 PTD 2181
Customs Appellate Tribunal 2018 MESSRS ALPHA DAIRIES (PVT.) LTD., LAHORE
Vs
COLLECTOR OF CUSTOMS, MCC, (ADJUDICATION-I), KARACHI 		Income Tax Ordinance (XLIX of 2001)
148(1)		 2018 PTD 1587
Inland Revenue Appellate Tribunal 2018 MESSRS MIAN NAWAZ STEEL FURNACE, NAROWAL
Vs
COMMISSIONER INLAND REVENUE, SIALKOT 		Income Tax Ordinance, 2001
129(1)(a), 153(1)(a), 161, 162, 205		 2018 PTD 500
(2018)118 TAX 52
Lahore High Court 2018 COMMISSIONER INLAND REVENUE
Vs
MESSRS HAIER PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
120, 133, 2(22A) & Second Schedule, Part-III, Cl. 8, Clause 8 of Part III of the Second Schedule,		 2018 PTD 1582 --- (2018)118 TAX 332
Sindh High Court 2018 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD
Vs
Dr. NAZIR ASHRAF LAGHARI 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(9), 133(1)		 2018 PTD 453
Lahore High Court 2018 MESSRS Z & J HYGINIC PRODUCTS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2018 PTD 419
Lahore High Court 2018 SHERAZ ZAKA
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND MINISTRY OF FINANCE AND 2 OTHERS 		Constitution of Pakistan, 1973
Article 14 & 25		 2018 PTD 336
Appellate Tribunal Inland Revenue 2018 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, HYDERABAD
Vs
MESSRS MEDIMAKERS PHARMACEUTICAL (AOP), HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
4, 5, 6, 7, 113, 114, 120, 120(1), 120(1)(b), 121, 122, 123, 124, 125, 137, 138, 138(A), 145, 153, 153(1)(A), 161, 205		 2018 PTD 1533
Appellate Tribunal Inland Revenue 2018 M/S. SAEED BROTHERS STEEL RE--ROLLING MILLS, LAHORE
Vs
THE C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
111(1)(d)(i), 111(1)(d)(i)		 2018 PTD 314
(2018)118 TAX 204
Customs Appellate Tribunal 2018 MESSRS ZAIN SONS, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162(1)		 2018 PTD 239
Lahore High Court 2018 M/S HAMZA NASIR WIRE
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance (XLIX of 2001)
209		 2018 PTD 1071
(2018)117 TAX 311
2018 PTCL 182
Sindh High Court 2018 COMMISSIONER INLAND REVENUE, ZONE-III
Vs
M/S. IGI INSURANCE COMPANY LTD. 		Income Tax Ordinance (XLIX of 2001)
109, 99, Fourth Schedule Rules 5, 6A		 2018 PTD 114
Lahore High Court 2018 COMMISSIONER INLAND REVENUE
Vs
M/S. SIKA PAINT INDUSTRIES 		Income Tax Ordinance (XLIX of 2001)
122(4), 122(5), 122)9),		 2018 PTD 749
Lahore High Court 2018 KOHINOOR SUGAR MILLS
Vs
FEDERATION OF PAKISTAN ETC. 		Income Tax Ordinance (XLIX of 2001)
114(2)(b), 114(6), 120, 122, 122(9), 174, 176, 177, 177(4)(a), 177(6), 214C		 2018 PTD 821
(2018)118 TAX 393
2018 PTCL 98
Lahore High Court 2018 THE FEDERAL BOARD OF REVENUE ETC.
Vs
M/S CHENONE STORES LTD. 		Income Tax Ordinance 2001
177		 2018 PTD 208
(2018)117 TAX 18
2018 PTCL 141
Inland Revenue Appellate Tribunal 2018 MESSRS SAINDAK METALS LTD., QUETTA
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, QUETTA 		Income Tax Ordinance (XLIX of 2001)
2(13-A), 39, 40, 135		 2018 PTD 2385
(2019)119 TAX 141
Inland Revenue Appellate Tribunal 2018 MESSRS SHAHEEN AIR INTERNATIONAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-V, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131(5), 132		 2018 PTD 2310
(2019)119 TAX 1
HIGH COURT (AJ&K) 2018 COMMISSIONER INLAND REVENUE, MIRPUR
Vs
SHAKEEL AHMED AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
133		 2018 PTD 2228
(2019)119 TAX 257
2019 PTCL 263
Customs Appellate Tribunal, Karachi 2018 MESSRS WASEEM BROTHERS, KARACHI
Vs
COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER 		Income Tax Ordinance, 2001
148		 2018 PTD 1846
Islamabad High Court 2018 OCEAN PAKISTAN LIMITED THROUGH CHIEF EXECUTIVE OFFICER, ISLAMABAD
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE, (AUDIT-I), ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
11(1)(c), 11(1)(d), 53, 54, 122, 133		 2018 PTD 996
(2019)119 TAX 333
Supreme Court (AJ&K) 2018 COMMISSIONER INLAND REVENUE, AZAD JAMMU AND KASHMIR COUNCIL, MIRPUR
Vs
MOHAMMAD NASEER QURESHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
127, 206, Second Schedule, Part III, Clause 1(2)		 2018 PTD 693
(2018)118 TAX 483
Inland Revenue Appellate Tribunal 2018 MESSRS TOWN CRIER (PVT.) LIMITED, FAISALABAD
Vs
THE C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
21, 21(a), 21(c), 29, 32, 39(3), 39(4), 67, 111(1), 111(1)(a), 111(1)(b), 113(2)(c), 120, 122, 122(5A), 153, 153(2), 177, Clause (45)(b) of Part IV to the Second Schedule		 2018 PTD 552
Peshawar High Court 2018 CHIEF COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE
Vs
M/S CHERAT CEMENT COMPANY LTD, THROUGH ITS CHIEF EXECUTIVE & 2 OTHERS 		Federal Tax Ombudsman Ordinance, 2000
2(8), 9(2), 32		 2018 PTD 1617
(2018)118 TAX 339
2018 PTCL 325
Lahore High Court 2018 D.G. KHAN CEMENT COMPANY LIMITED
Vs
FEDERAL BOARD OF REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
4B		 2018 PTD 287
2016 LHC 214
2016 PLJ 541
Supreme Court of Pakistan 2018 ADDITIONAL COMMISSIONER INLAND REVENUE, AUDIT RANGE, ZONE-I AND OTHERS
Vs
M/S EDEN BUILDERS LIMITED AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 122(2), 122(5A)		 2018 PTD 1474
(2018)117 TAX 509
2018 PTCL 661
2018 SCMR 991
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2018 M/S OILCO TRADING COMPANY, FAISALABAD
Vs
THE CIR, RTO, FAISALABAD 		INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
113, 113(1) 115(4), 120(1), 122, 122(5A), 129, Clause (8) & (13) of Part III of Second Schedule		 2018 PTD 573
(2018)117 TAX 8
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2018 M/S. SHAHEEN AIR INTERNATIONAL, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-V, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
129, 161, 182, 205		 2018 PTD 479
(2018)117 TAX 1
Appellate Tribunal Inland Revenue 2018 M/S NIT INCOME FUND, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
4B, 4B(2), 4B(4), 9, 10(a), 10(b), 53(A), Clause (99) of Part I, Second Schedule		 2018 PTD 1723
Peshawar High Court 2018 MUHAMMAD ASIF and others
Vs
THE FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
12(1), 12(2), 12(2)(c), 127, Clause (39), Part-I of Second Schedule		 2018 PTD 806
Inland Revenue Appellate Tribunal 2018 MESSRS SALEEM FLOUR MILLS, USTA MUHAMMAD, BALOCHISTAN
Vs
C.I.R. (WHT), R.T.O., QUETTA 		Income Tax Ordinance (XLIX of 2001)
137(2), 140, 153, 153(1), 153(7)(1)(b), 161, 205, 221		 2018 PTD 1480
Inland Revenue Appellate Tribunal 2018 M/S. AL-RAHEEM TEXTILE PROCESSING, FAISALABAD
Vs
C.I.R., LYALLPUR ZONE, R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120, 122(5-A)		 2018 PTD 1406
Supreme Court of Pakistan 2018 FARRUKH SHAHZAD
Vs
COMMISSIONER INLAND REVENUE (LEGAL) RTO, RAWALPINDI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
18, 37(1)(A), 111(1)(b), 111(2)		 2018 PTD 2009
Islamabad High Court 2017 COMMISSIONER INLAND REVENUE (ZONE-II), LTU, ISLAMABAD
Vs
MESSRS GHAZI BAROTHA CONTRACTORS ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
78, 133, 161, 161(1)(b), 205, 239, 239(4)		 2017 PTD 150
Appellate Tribunal Inland Revenue 2017 AMRELI STEELS LTD., KARACHI
Vs
The Commissioner Inland Revenue, Zone-I, L.T.U., Karachi 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5A), 205 		2017 PTCL 166
Customs Appellate Tribunal 2017 M/S. FATEH TEXTILE MILLS, HYDERABAD.
Vs
THE COLLECTOR, MODEL CUSTOMS COLLECTORATE, HYDERABAD. 		Income Tax Ordinance (XLIX of 2001)
148		 2017 PTD 744
Lahore High Court 2017 SUFI MUHAMMAD FARRUKH AMIN
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY OF FINANCE AND 4 OTHERS 		Income Tax Ordinance (XLIX of 2001)
116, 116(2)		 2017 PTD 83
Lahore High Court 2017 PEPSI-COLA INTERNATIONAL (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(5A), 122(9)		 2017 PTD 636
Appellate Tribunal Inland Revenue 2017 QAISER PERVAIZ
Vs
COMMISSIONER INLAND REVENUE, R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 122(5), 122(9), 177(1), 177(4), 214C		 2017 PTD 506
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, LTU-II INCOME TAX
Vs
TRIPLE TREE ASSOCIATES 		Income Tax Ordinance (XLIX of 2001)
133, 174, 174(2)		 2017 PTD 662
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I
Vs
MESSES INDUSTRIAL CHEMICALS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
21(l), 21l, 21(c), 122(1), 122(5), 133, 149, 174(2), 231A		 2017 PTD 756
High Court (AJ&K) 2017 MESSRS AZAD KASHMIR LOGGING AND SAW MILLS CORPORATION (AKLASC), MUZAFFARABAD
Vs
COMMISSIONER INCOME TAX, INLAND REVENUE, MUZAFFARABAD 		Income Tax Ordinance (XLIX of 2001)
62, 62(1), 65, 134, 135, 136 		2017 PTD 1058
Inland Revenue Appellate Tribunal 2017 Miss HAJRA BIBI, KARACHI
Vs
OIR, UNIT-06, ZONE-IV, RTO-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
129, 131, 177, 177(1), 182, 182(1), 182(8), 214C		 2016 PTD 2861
Sindh High Court 2017 ANWAR YAHYA AND 3 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND 4 OTHERS 		Income Tax Ordinance, 2001
37A		 2017 PTD 1069
Inland Revenue Appellate Tribunal 2017 MESSRS RESILIENCE EXPERT (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE, RANGE-B, WHT, RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
182(1A), 115, 131, 149, 153(7), 165, 165-A, 182, 182(1), 182(1A), 182(1)(2), Division-II, Part IV of Chapter XII		 2017 PTD 1080
Sindh High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MESSRS PAK ARABPIPE LINE COMPANY LTD 		Income Tax Ordinance (XLIX of 2001)
122(5A), 133		 2017 PTD 1100
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-III
Vs
Messrs. MULLER AND PHIPPS PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
28(1)(a), 133		 2017 PTD 1115
Lahore High Court 2017 FOUNDATION WIND ENERGY-I LTD. THROUGH G.M. FINANCE
Vs
ASSISTANT COMMISSIONER INLAND REVENUE, (WHAT) AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
127, 128(1A), 131 		2017 PTD 1119
Inland Revenue Appellate Tribunal 2017 MESSRS SUI SOUTHERN GAS COMPANY LTD., KARACHI
Vs
C.I.R., ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2017 PTD 1126
Supreme Court of Pakistan 2017 COMMISSIONER OF Income Tax AND ANOTHER
Vs
BALOCHISTAN CONCRETE AND BLOCK WORKS LTD. AND OTHERS 		Income Tax Ordinance, 1979
22,23(1)(v),34,35,36,38(6),Second Schedule,118D,119,122,125		 2017 PTD 717
115 TAX 75
2017 SCMR 1
Lahore High Court 2017 SHAHNAWAZ PROPRIETOR TOOBA TRADERS
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
131(5), 132(7), 133		 2017 PTD 1134
Lahore High Court 2017 MESSRS GHEE CORPORATION OF PAKISTAN (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)40, 131, 132, 133
40, 131, 132, 133		 2017 PTD 1153
Lahore High Court 2017 COMMISSIONER OF INCOME TAX
Vs
GHEE CORPORATION OF PAKISTAN (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
50(7D), 52A, 131, 132, 133		 2017 PTD 1167
Sindh High Court 2017 COMMISSIONER OF INCOME TAX
Vs
MESSRS KING PIN INVESTMENT LTD. 		Income Tax Ordinance (XLIX of 2001)
12(5), 80-AA, 133		 2017 PTD 1171
Inland Revenue Appellate Tribunal 2017 MESSRS MCB EMPLOYEES SECURITY SYSTEM AND SERVICES (PVT.) LTD.
Vs
DCIR, UNIT-05 WHT ZONE RTO-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
127, 128, 128(1A), 131, 137, 138		 2017 PTD 1175
Islamabad High Court 2017 MESSRS TELENOR PAKISTAN (PVT.) LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(29C) (a)(I), 2(29C) (a)(ii), 2(29C) (a)(iii), 2(29C) (a)(iv), 2(29C) (ii), 2(29C) (iii), 2(29C) (iv), 133, 148, 148(7)		 2017 PTD 1181
(2018) 118 TAX 218
Sindh High Court 2017 COMMISSIONER INLAND REVENUE ZONE-I
Vs
MESSRS FAISALABAD OIL REFINERY MILLS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
131, 132, 133, b(ii) to the Clause 21(I)		 2017 PTD 1211
Inland Revenue Appellate Tribunal 2017 C.I.R., ZONE-II, R.T.O., SUKKUR
Vs
Messrs. PAWAN KUMAR AND CO. THUL 		Income Tax Ordinance (XLIX of 2001)
131		 2017 PTD 1228
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-III
Vs
ALLIANZ EFU HEALTH INSURANCE CO. LTD. 		Income Tax Ordinance (XLIX of 2001)
67, 133		 2017 PTD 1263
Sindh High Court 2017 MESSRS PAKISTAN MOTOR CAR CO. (PVT.) LTD., KARACHI
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
17(2)(a), cls. (79-A), (79-B), 133, 11-Schedule		 2017 PTD 1266
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MESSRS CRESCENT CARRIERS 		Income Tax Ordinance (XLIX of 2001)
177, 177(i), 177(i)(d)		 2017 PTD 1387
118 TAX 12
Supreme Court of Pakistan 2017 COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD
Vs
M/S. PAK SAUDI FERTILIZER LTD 		Income Tax Ordinance (XXXI OF 1979)
Second Schedule Pt. 1, Clause 170		 2017 PTD 1514
Federal Tax Ombudsman 2017 MESSRS SHAH SONS PAKISTAN (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(b), 120(3), 170, 170(4), 170(5)(b), 231A, 234, 235, 236		 2017 PTD 1447
Inland Revenue Appellate Tribunal 2017 M/S. BANK ISLAMI PAKISTAN LTD., KARACHI
Vs
The C.I.R., AUDIT UNIT-4 ZONE-II, LTU, KARACHI 		Indian Income Tax Act, 1922
35		 2017 PTD 1517
Supreme Court of Pakistan 2017 COMMISSIONER INLAND REVENUE (LEGAL DIVISION), LTU, ISLAMABAD
Vs
MESSRS GEOFIZYKA KRAKOW PAKISTAN LTD 		Income Tax Ordinance (XXXI OF 1979)
24(i), 163(4)		 2017 PTD 1526
Supreme Court of Pakistan 2017 COMMISSIONER OF INCOME TAX
Vs
M/S. GILANI TRANSPORT COMPANY 		Income Tax Ordinance (XXXI OF 1979)
80-C(4), 89		 2017 PTD 1540
Supreme Court of Pakistan 2017 HUSNAIN COTEX LIMITED THROUGH CHIEF EXECUTIVE AND OTHERS
Vs
COMMISSIONER INLAND REVENUE, LAHORE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
153(1)(c), 153(3) & 169(b)		 2017 PTD 1561
Sindh High Court 2017 STANDARD CHARTERED BANK (PAKISTAN) LTD. THROUGH SENIOR MANAGER (TAXATION)
Vs
PAKISTAN THROUGH SECRETARY FINANCE (REVENUE DIVISION) AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
24, 24(1)(a), 97, 97(2)(c), 100A, 122(5A), 133(5)		 2017 PTD 1585
125 TAX 75
Supreme Court of Pakistan 2017 COMMISSIONER INLAND REVENUE FBR THROUGH COMMISSIONER INLAND REVENUE
Vs
M/S. ICI PAKISTAN 		Income Tax Ordinance (XXXI OF 1979)
65, 66, 66-A		 2017 PTD 1606
Inland Revenue Appellate Tribunal 2017 M/S. S.S.D. RICE MILLS, DAHARKI
Vs
COMMISSIONER INLAND REVENUE, AUDIT-II, UNIT, RTO, SUKKUR 		Income Tax Ordinance (XLIX of 2001)
113, 133(3), 120, 122(5A), 122(9)		 2017 PTD 1638
Supreme Court of Pakistan 2017 COMMISSIONER OF INCOME TAX, KARACHI
Vs
KHALID TEXTILE MILLS and others 		Income Tax Ordinance (XLIX of 2001)
23(1)(v), 107, Third Schedule, R. 8(8)(b)		 2017 PTD 1642
Federal Tax Ombudsman 2017 M/S. M. SHAH SONS PAKISTAN (PVT.) LTD.
Vs
THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 2001
120, 120(3), 170, 170(4)		 2017 PTD 1651
Inland Revenue Appellate Tribunal 2017 M/S. DEWAN TEXTILE MILLS LTD., KARACHI
Vs
THE ACIR-B, AUDIT-D-I, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122(5-A), 129 & 131		 2017 PTD 1663
Supreme Court of Pakistan 2017 FANCY FOUNDATION
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
2(11), 15, 22, 22(a), 27, 27(1), 27(2)(ii), 27(2)(a), 136		 2017 PTD 1687
Inland Revenue Appellate Tribunal 2017 MESSRS B.P. PAKISTAN EXPLORATION AND PRODUCTION INC
Vs
THE CIR, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
223, 223(2)		 2017 PTD 1725
Supreme Court of Pakistan 2017 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, RAWALPINDI
Vs
MESSRS KHAN CNG FILLING STATION, RAWALPINDI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120(1A), 121, 122(1), 122(5), 122(5A), 122(8), 176, 176(1)(a), 177		 2017 PTD 1731
Lahore High Court 2017 SUI NORTHERN GAS PIPELINES LIMITED (SNGPL)
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Income Tax Ordinance, 2001
176		 2017 PTD 1774
Inland Revenue Appellate Tribunal 2017 MESSRS BASF CHEMICAL AND POLYMERS PAKISTAN LTD
Vs
TAXATION OFFICER, ACIT, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131, 133, 221		 2017 PTD 1785
Sindh High Court 2017 CONTINENTAL BISCUITS LTD.
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY DEFENCE, MINISTRY OF DEFENCE, ISLAMABAD AND 3 OTHERS 		Constitution of Pakistan, 1973
77, 162, 163		 2017 PTD 1803
Inland Revenue Appellate Tribunal 2017 M/S. ROYAL WEAVING FACTORY, PROP: UMAR IMTIAZ, SMALL INDUSTRIAL ESTATE
Vs
C.I.R., R.T.O. FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 120(1), 122(1), 122(5), 122(8), 122(9)		 2017 PTD 1821
Lahore High Court 2017 M/S GHEE CORPORATION PAKISTAN (PVT.) LTD. LAHORE
Vs
DCIT, OFFICER, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
2(43), 54, 80-D, 80-D(1), 88, 136, 136(6)		 2017 PTD 1824
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II
Vs
SIEMENS PAKISTAN ENGINEERING, COMPANY LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
21(g), 133		 2017 PTD 1832
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, SUKKUR
Vs
Messrs RANIPUR CNG STATION, RANIPUR 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 120, 133		 2017 PTD 1839
Sindh High Court 2017 CHINA HARBOUR ENGINEERING COMPANY LTD. THROUGH LIUCE
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
121, 122(5-A)(4), 124(4), 129, 132, 137(2), 221		 2017 PTD 1852
Inland Revenue Appellate Tribunal 2017 MESSRS BOC PAKISTAN LTD.
Vs
THE COMMISSIONER INLAND REVENUE, (L.D) LARGE TAXPAYER UNIT, KARACHI 		Income Tax Ordinance (XLIX of 2001)
29, 85(2), 108, 120, 122, 122(1), 131, 177		 2017 PTD 1865
Lahore High Court 2017 MUHAMMAD ANWAR
Vs
FEDERATION OF PAKISTAN THROUGH PRESIDENT AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(5A)		 2017 PTD 2011
Inland Revenue Appellate Tribunal 2017 MESSRS CENTRAL INSURANCE CO. LTD., KARACHI
Vs
C.I.R., ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
122(4), 122(5), 221		 2017 PTD 2013
Sindh High Court 2017 S. NASIM AHMED SHAH AND 115 OTHERS
Vs
STATE BANK OF PAKISTAN THROUGH GOVERNOR AND ANOTHER 		Income Tax Ordinance (XXXI OF 1979)
2 (c)(i), 16, 16(2)(a)(iii)		 2017 PTD 2029
Lahore High Court 2017 BLI PAKISTAN (PVT.) LTD. AND OTHERS
Vs
GOVERNMENT OF PAKISTAN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
165, 182, 182(1)		 2017 PTD 2050
Peshawar High Court 2017 M/s Vincraft (Pvt.) Ltd.
Vs
Federal Board of Revenue and others. 		Income Tax Ordinance (XLIX of 2001)
122, 175, 175(1) (e), 216(3)(g)		 2017 PTD 2114
Lahore High Court 2017 COMMISSIONER INCOME TAX.
Vs
M/S SEFAM (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(b), 111(1)(d), 120(1), 122, 122(1), 122(5), 122(9)		 2017 PTD 2162
Inland Revenue Appellate Tribunal 2017 M/S. HABIB BANK LTD.
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
127, 128(1A), 131(5), 132, 170		 2017 PTD 2169
Balochistan High Court 2017 M/S. SAINDAK METALS LTD. THROUGH MANAGING DIRECTOR
Vs
CHAIRMAN, FEDERAL BOARD OF REVENUE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122, 133, 221		 2017 PTD 2227
Inland Revenue Appellate Tribunal 2017 M/S. A.H. SYED AND COMPANY (PVT.) LTD., JHANG
Vs
C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
113, 233		 2017 PTD 2234
Inland Revenue Appellate Tribunal 2017 RESOURCE MARKING CONSULTANTS
Vs
ASSISTANT COMMISSIONER (UNIT-16), SRB, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111		 2017 PTD 2280
Inland Revenue Appellate Tribunal 2017 C.I.R., ZONE-III, LTU, KARACHI
Vs
MAL PAKISTAN LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
29, 114, 120, 122(5A), 122(9)		 2017 PTD 2291
Lahore High Court 2017 USMAN HASSAN & ANOTHER
Vs
FEDERATION OF PAKISTAN & OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(23A), 2(35C), 37A, 47B, 53, 53(1)(a), 53(1)(d), 100C, 150, 151, 159, 159(1), 159(2), 233, 236P, Clause 57, Clause 47(B), Part I, Part-I, Second Schedule, Division VII, First Schedule		 2017 PTD 2340
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MUHAMMAD KHALID SETHI 		Income Tax Ordinance (XLIX of 2001)
115(4), 113A, 122, 122(5), 133, 133(5)		 2017 PTD 2461
Lahore High Court 2017 Nestle Pakistan Limited etc.
Vs
The Federal Board of Revenue etc. 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 122(4), 122(9), 174, 174(2), 177, 177(1), 177(2), 177(3), 214C, 214C(1), 237		 2017 PTD 686
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II
Vs
AL-HAMAD INTERNATIONAL CONTAINER TERMINAL (PVT.) LTD. Muhammad Sarfaraz Ali Metlo for Applicant. 		Income Tax Ordinance (XLIX of 2001)
24, 131, 132, 133, 152(1)		 2017 PTD 2212
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, LTU
Vs
Messrs N.P. SPINNING MILLS LTD. 		Income Tax Ordinance (XLIX of 2001)
121, 122, 122(c), 133, 137, 177(10), 182, 182(1)		 2017 PTD 1441
Islamabad High Court 2017 FAUJI FERTILIZER COMPANY LIMITED EMPLOYEES GRATUITY FUND
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD AND OTHERS 		Income Tax Ordinance, 2001
159		 2017 PTD 1544
Lahore High Court 2017 SARDAR QASIM HASSAN KHAN
Vs
FEDERATION OF PAKISTAN ETC 		Income Tax Ordinance (XLIX of 2001)
148, 231B, 231B(2), 231B(4)		 2017 PTD 2064
Inland Revenue Appellate Tribunal 2017 OFFICE WORLD
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-III, R.T.O.-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
128, 128(1A), 128(1AA), 207		 2018 PTD 2170 --- (2018)118 TAX 187
Lahore High Court 2017 TREET CORPORATION LTD.
Vs
FEDERATION OF PAKISTAN AND OTHERS W.P. NO. 11253 OF 2017, DECIDED ON 21ST MARCH, 2018. 		Income Tax Ordinance (XLIX of 2001)
177, 214C		 2018 PTD 1942 --- 2018 PTCL 596
Customs Appellate Tribunal, Karachi 2017 ABDUL JABBAR
Vs
DIRECTOR 		Income Tax Ordinance (XLIX of 2001)
148, 161(2) 		2017 PTD 2435
Sindh High Court 2017 COMMISSIONER INLAND REVENUE (ZONE-IV)
Vs
MESSRS SAIMA PACKAGING (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
12(2)(d), 12(2)(c), 13(7), 85(1), 85(2), 85(3), 108, 109, 133		 2017 PTD 2413
Sindh High Court 2017 SUI SOUTHERN GAS COMPANY-LPG PRIVATE LIMITED THROUGH REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN, MINISTRY OF PETROLEUM AND NATURAL RESOURCES, CENTRAL SECRETARIAT, ISLAMABAD THROUGH SECRETARY AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(42), 80, 80(2)(b)(vi), 98B, 145, 147(1), 161, 162, 162(1), 182(2), 205, 236A		 2017 PTD 2366
Inland Revenue Appellate Tribunal 2017 M/S. BELA LUBRICANTS (PVT.) LTD.
Vs
COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE
2017 PTD 2210
Customs Appellate Tribunal 2017 M/S ALLAH WALA AUTO ENGINEERING
Vs
DEPUTY COLLECTOR OF CUSTOMS & ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 162(1)		 2017 PTD 2201
Supreme Court of Pakistan 2017 COMMISSIONER OF INCOME TAX, KARACHI
Vs
MESSRS HASSAN ASSOCIATES (PVT.) LTD. AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
23(1)(xviii), 24(j), 136 		2017 PTD 2054
Inland Revenue Appellate Tribunal 2017 Mohammad Shabbar Zaidi, FCA, Asim Zulfiqar, FCA and Muhammad Arshad, FCA
Vs
Amjad Javed Hashmi, D.R. and Dr. Farrukh Ansari, CIR, LTU 		Income Tax Ordinance, 2001
21(c), 21(m), 21(1), 23, 34(3), 177, 122(5A), 231A 		2017 PTD 1911
Customs Appellate Tribunal 2017 MESSRS INTERLINK INTERNATIONAL, PESHAWAR
Vs
THE ADDITIONAL COLLECTOR CUSTOMS (ADJUDICATION) AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
148, 182(14)		 2017 PTD 1792
Federal Tax Ombudsman 2017 MUHAMMAD ZAFAR IQBAL
Vs
The SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
153, 161, 205		 2017 PTD 1405
Supreme Court of Pakistan 2017 M/S PAKISTAN TELEVISION CORPORATION LTD
Vs
COMMISSIONER INLAND REVENUE (LEGAL), LTU, ISLAMABAD ETC. 		Income Tax Act, 1922
14(2)(c)		 2017 PTD 1372
Islamabad High Court 2017 JAVED IQBAL AND ANOTHER
Vs
PAKISTAN MOBILE COMMUNICATIONS LTD. AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
130		 2017 PTD 1257
Sindh High Court 2017 MESSRS A & B FOOD INDUSTRIES (PVT.) LIMITED THROUGH MANAGER
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN AND 3 OTHERS 		Income Tax Ordinance (XXXI OF 1979)
177		 2017 PTD 1237
Federal Tax Ombudsman 2017 MESSRS MUSLIM TRADERS
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
153, 165, 165(2)		 2017 PTD 1205
Inland Revenue Appellate Tribunal 2017 SEARLE COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-IV, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
128(1-A), 131(5), 135		 2017 PTD 1044
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS
Vs
DIGICOM TRADING (PVT.) LTD., AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131(5), 132, 132(2), 132(3), 132(6), 133, 133(7)		 2017 PTD 1042
Lahore High Court 2017 COMMISSIONER INLAND REVENUE
Vs
HUNZA GHEE INDUSTRIES (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
133, 133(1), 221		 2017 PTD 1024
Sindh High Court 2017 COMMISSIONER INLAND REVENUE
Vs
MADINA ENTERPRISES LIMITED 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(5), 133, 148(9), 148(8)		 2017 PTD 1001
Sindh Revenue Board Appellate Tribunal 2017 ENGRO ELENGY TERMINAL (PVT.) LTD. THROUGH AUTHORIZED REPRESENTATIVE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148(2), 159(3) & Second Schedule, Part-1, cl. 141 		2017 PTD 959
(2018) 118 TAX 53
Sindh High Court 2017 MESSRS JFK INTERNATIONAL THROUGH PROPRIETOR
Vs
COMMISSIONER INLAND REVENUE, ZONE-I AND 2 OTHERS 		Income Tax Ordinance, 2001
136		 2017 PTD 941
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I
Vs
MESSRS SIEMENS PAKISTAN ENGG. CO. LTD. 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122, 122(1), 132(3), 133, 221, 131(B), Clause (3) of Part-II , Part-I of Second Schedule		 2017 PTD 903
Inland Revenue Appellate Tribunal 2017 MESSRS SHAHID GUL PARTNER, PESHAWAR
Vs
COMMISSIONER INLAND REVENUE, R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
20(1), 21(l), 22(15), 24(11), 122(4), 122(5), 177, 177(2), 177(4), 177(4)(d), 210, 211		 2017 PTD 891
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICES, KARACHI
Vs
MESSRS RELIANCE SECURITIES LTD. 		Income Tax Ordinance (XLIX of 2001)
Cl. 110, Part 1, Second Schedule, 53, 122(5A), 133		 2017 PTD 876
Islamabad High Court 2017 NATIONAL TESTING SERVICE PAKISTAN THROUGH COMPANY SECRETARY
Vs
ASSISTANT COMMISSIONER I.R., UNIT-I, ZONE-I AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5), 124, 132, 132(2A)		 2017 PTD 873
Inland Revenue Appellate Tribunal 2017 C.I.R., ZONE-I, R.T.O., LAHORE
Vs
MESSRS DIVINE DEVELOPERS (PVT.) LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
15(6), 113, 113(1), 113(1)(d), 113(2)(b), 113(2)(c), 113(3), 120, 122(3), 122(5A), 131, Part I, Division II of the First Schedule		 2017 PTD 764
(2017)115 TAX 201
HIGH COURT (AJ&K) 2017 MESSRS AMIN SPINNING MILLS LTD., INDUSTRIAL AREA MIRPUR AZAD KASHMIR THROUGH DIRECTOR (AUTHORIZED)
Vs
COMMISSIONER OF INCOME TAX (AJ&K) AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
133, 133(1), 133(4)		 2017 PTD 201
(2017)115 TAX 436
2017 PTCL 227
Sindh High Court 2017 COMMISSIONER INLAND REVENUE, ZONE-II
Vs
LUCKY COTTON MILLS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
18(1)(d), 133(1)		 2017 PTD 864
Lahore High Court 2017 M/S SARWAR & COMPANY
Vs
THE APPELLATE TRIBUNAL INLAND (PVT.) LIMITED, REVENUE ETC 		Income Tax Ordinance (XLIX of 2001)
113, 122, 122(5A), 153(1)(c)		 2017 PTD 558
2016 PCTLR 921
2017 PLJ 134
2016 LHC 2808
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2017 M/S. HABIB INDUSTRIES (PVT) LTD. KARACHI
Vs
THE I.A.C RANGE-III, COMPANIES-IV, KARACHI 		Wealth Tax Act (XV of 1963)
2(e)(ii), 16(3), 17B, 23, 24, 29		 2017 PTD 2316
(2017)115 TAX 1
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2017 Saqib Masood, FCA & Shabbir Veejlani, FCA[AR],
Vs
Najeeb Ahmed [D.R], 		Income Tax Ordinance (XLIX of 2001)
39, 108, 109, 122(5), 122(a), 122(5A)		 2017 PTD 1416
(2016)114 TAX 49
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2017 MESS FAYSAL BANK LIMITED
Vs
C.I.R. (APPEALS-I), L.T.U., KARACHI 		Income Tax Ordinance (XLIX of 2001)
151, 152, 161, 165, 205, 221		 2017 PTD 867
(2016)114 TAX 27
Sindh High Court 2017 NEW HAMPSHIRE INSURANCE COMPANY, PAKISTAN BRANCH THROUGH ATTORNEY
Vs
COMMISSIONER OF INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
32(2), 34, 34(3), 120, 122(5A), 133, Rule 5(a) or 5(c) of the Fourth Schedule		 2017 PTD 851
Lahore High Court 2017 COMMISSIONER OF INCOME TAX AND OTHERS
Vs
MUBASHAR SHEIKH, CITY TOWERS 		Income Tax Ordinance (XLIX of 2001)
133, 133(1), 133(5), 148(1), 148(2), 148(9), 170		 2017 PTD 795
Inland Revenue Appellate Tribunal 2017 MESSRS USMAN TRADERS, LAHORE
Vs
COMMISSIONER OF INLAND REVENUE, R.T.O., LAHORE 		Income Tax Ordinance, 2001
120, 122(1), 122(5), 122(8), 122(9), 177, 214C		 2017 PTD 776
(2017)115 TAX 171
Lahore High Court 2017 CRESCENT SUGAR MILLS AND DISTILLERY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LAHORE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(m), 32, 133		 2017 PTD 774
Inland Revenue Appellate Tribunal 2017 C.I.R. WHT, R.T.O., HYDERABAD
Vs
MESSRS QADIR BUILDERS AND DEVELOPERS, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
153(7), 165, 182 		2017 PTD 770
Lahore High Court 2017 COMMISSIONER OF INCOME TAX
Vs
PAK CHINA CHEMICALS (AOP) 		Income Tax Ordinance (XLIX of 2001)
Third Sched. Rr. 5A, 5B, 5C		 2017 PTD 768
Inland Revenue Appellate Tribunal 2017 C.I.R. ZONE-BAHAWALPUR, R.T.O., BAHAWALPUR
Vs
M/S S.A. COTTON GINNERS, HAROONABAD 		Income Tax Ordinance (XLIX of 2001)
115(4), 126(2)(b), 127, 131, 182(1)		 2017 PTD 672
Lahore High Court 2017 AN INDUSTRIES (PVT.) LTD. THROUGH DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY & OTHERS 		Income Tax Ordinance (XLIX of 2001)
206, Second Schedule, Part-IV, Cl. 72B		 2017 PTD 665
Supreme Court of Pakistan 2017 1. M/s Squibb Pakistan Pvt. Ltd. In C.As.622 & 623/2008
Vs
Commissioner of Income Tax 		INCOME TAX ORDINANCE, 1979 (XXXI OF 1979)
79		 2017 PTD 1303
APPELLATE TRIBUNAL SINDH REVENUE BOARD 2017 ASSISTANT COMMISSIONER, UNIT-4, SRB.
Vs
M/S. OPTIMUS CAPITAL MANAGEMENT (PVT.) LIMITED. 		Sindh Sales Tax on Services Act (II of 2011)
Serial No. 3 of 43, 43(6)(d), 43(5), 43(8), 43(11), 43(12)		 2017 PTD 2108
(2018)117 TAX 194
2017 PTCL 619
Inland Revenue Appellate Tribunal 2017 COMMISSIONER INLAND REVENUE
Vs
MESSRS DEW AN SUGAR MILLS LTD. 		Income Tax Ordinance (XLIX of 2001)
53(2), 221		 2017 PTD 547
Supreme Court of Pakistan 2017 MAJOR (RETD.) PERVEZ IQBAL
Vs
MUHAMMAD AKRAM ALMAS AND OTHERS 		Income Tax Rules, 1982
100,106,111,127,134,141,149,150,152,154,162(1),167(1),177		 2017 PTD 884
116 TAX 225
Lahore High Court 2017 MUHAMMAD ILYAS QURESHI
Vs
FEDERAL BOARD OF REVENUE etc 		Constitution of Pakistan, 1973
199		 2017 PTD 1528
Lahore High Court 2017 C.I.T. CO., Zone-I, LAHORE
Vs
MESSRS GULISTAN POWER GENERATION LTD., LAHORE 		Income Tax Ordinance, 1979
30,30(2)(b),136,136(1),Clause(176)SecondSched.		 2017 PTD 844
Lahore High Court 2017 MUHAMMAD ASLAM
Vs
FEDERATION OF PAKISTAN AND OTHERS 		Constitution of Pakistan, 1973
199		 2017 PTD 803
Customs Appellate Tribunal 2017 Messrs SINGER PAKISTAN LTD.
Vs
COLLECTOR OF CUSTOMS, and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 148(5), 148(6), 162, 166, Clause (9A) of Second Schedule Part II		 2017 PTD 481
Inland Revenue Appellate Tribunal 2017 NAUMAN MAHMOOD
Vs
COMMISSIONER INLAND REVENUE (APPEALS-III), ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(9), 18(1)(b) , 18(1)(c) , 18(1)(d) , 18(1)(e), 120, 122(5A), 130(8), 205 		2017 PTD 465
Peshawar High Court 2017 COMMISSIONER INLAND REVENUE (RTO), PESHAWAR
Vs
ZUBAIR AHMAD 		Income Tax Ordinance (XLIX of 2001)
122, 133, 177, 177(1), 214-C, 214-C(2)		 2017 PTD 450
CUSTOMS APPELLATE TRIBUNAL 2017 PORT QASIM AUTHORITY THROUGH SECRETARY
Vs
DIRECTOR GENERAL INTELLIGENCE AND INVESTIGATION-FBR AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
Clause (21), Part-II, Second Schedule		 2017 PTD 390
(2018)118 TAX 33
Inland Revenue Appellate Tribunal 2017 MESSRS SERVO MOTOR OIL (PVT.) LTD. MULTAN
Vs
C.I.R., SPECIAL ZONE, R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
132(3)		 2017 PTD 373
Inland Revenue Appellate Tribunal 2017 MESSRS K.B. ENTERPRISES, FAISALABAD
Vs
CIR (APPEALS), RTO., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
131, 131(5), 132, 132(6) 		2017 PTD 324
Lahore High Court 2017 MESSRS KAMAL LTD. THROUGH DIRECTOR
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2017 PTD 243
Sindh High Court 2017 COMMISSIONER INLAND REVENUE ZONE-II, RTO, HYDERABAD
Vs
MESSRS JAMSHORO POWER COMPANY LTD. 		Income Tax Ordinance (XLIX of 2001)
2(68), 11(1)(a), 11(1)(b), 11(1)(c), 11(1)(d), 11(1)(e), 18(1)(d), 74(1), 113 		2017 PTD 237
Lahore High Court 2016 MUHAMMAD AKBAR LEGHARI and 2 others
Vs
The FEDERATION OF PAKISTAN through Revenue Division, Islamabad and 4 others 		Income Tax Ordinance (XLIX of 2001)
153		 2016 PTD 2371
Peshawar High Court 2016 Petitioner(s)------- M/s Cherat Packaging Ltd By Mr. Ishtiaq Ahmad (Senior), Advocate
Vs
Respondent(s) ---------- Govt of Pakistan etc. By Mr. Ishtiaq Ahmad (Junior) Advocate 		Income Tax Ordinance (XLIX of 2001)
53, 53(1), 100, 122-B, 150, 151, 153, 159, 159(1), 159(2), 206, 233, Part I, Division VII of the First Schedule , Clause 47B of Part-IV of the Second Schedule, Schedule-VI		 2016 PTD 2257
(2018)117 TAX 387
Inland Revenue Appellate Tribunal 2016 DUA INTERNATIONAL TRADING SYSTEMS
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
175, 176, 177, 177(1), 177(2), 177(4), 177(4)(a), 177(4)(b), 177(4)(c), 177(4)(d), 177(10), 121, 121(1), 121(1)(d), 122, 122(1)(d), 122(5)(i), 131		 2016 PTD 2936
Islamabad High Court 2016 LINKDOTNET TELECOM LIMITED
Vs
CHIEF COMMISSIONER INLAND REVENUE, ISLAMABAD and 2 others 		Income Tax Ordinance (XLIX of 2001)
152(5) & 2(54)		 2016 PTD 1436
Inland Revenue Appellate Tribunal 2016 ENI PAKISTAN LTD., KARACHI
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
205		 2016 PTD 1462
Customs Appellate Tribunal 2016 PETITIONERS: MESSRS AL-FAJAR ASSOCIATES, KARACHI
Vs
RESPONDENTS: DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS-FBR, KARACHI 		Income Tax Ordinance (XLIX of 2001)
162(1)		 2016 PTD 2125
Customs Appellate Tribunal 2016 COLLECTOR OF CUSTOMS, through Deputy Collector of Customs
Vs
AL-MALIK TRADERS and 2 others 		Income Tax Ordinance (XLIX of 2001)
79, 80, 179, 179(1)		 2016 PTD 1605
Inland Revenue Appellate Tribunal 2016 C.I.R., ZONE-II, R.T.O., SUKKUR
Vs
SILVER TRADING AND CO. 		Income Tax Ordinance (XLIX of 2001)
131		 2016 PTD 2924
Federal Tax Ombudsman 2016 MUHAMMAD SALEEM
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122A, 121		 2016 PTD 1691
Islamabad High Court 2016 DOWELL SCHLUMBERGER (WASTERN) S.A.
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2016 PTD 1702
Sindh High Court 2016 D.J. BUILDERS AND DEVELOPERS through Partner and another
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 6 others 		ncome Tax Ordinance (XLIX of 2001)
111, 122, 122(4), 122(5)(A), 124, 129		 2016 PTD 1723
Inland Revenue Appellate Tribunal 2016 C.I.R., R.T.O., SIALKOT
Vs
MUHAMMAD KHALID SETHI, Prop: New Hafiz Cloth House, Sialkot Cantt. 		Income Tax Ordinance (XLIX of 2001)
113A, 114, 122(1), 122(5), 122(9)		 2016 PTD 1758
Sindh High Court 2016 Syed WAQAR HAYDER ZAIDI through Authorized person
Vs
FEDERATION OF PAKISTAN through Secretary/Chairman and 6 others 		Income Tax Ordinance (XLIX of 2001)
129(4)		 2016 PTD 1783
Lahore High Court 2016 BISMA TEXTILE MILLS LTD., LAHORE through Chief Executive
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division Chairman and 2 others 		Income Tax Ordinance (XLIX of 2001)
221		 2016 PTD 1790
Federal Tax Ombudsman 2016 Waheed Shahzad Butt
Vs
The Federation of Pakistan and another 		Income Tax Ordinance (XLIX of 2001)
134A		 (2016)113 TAX 160
Inland Revenue Appellate Tribunal 2016 C.I.R., ZONE-III, LTU, KARACHI
Vs
EFU LIFE ASSURANCE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131, 221		 2016 PTD 1805
Sindh High Court 2016 KHALID MANSOOR
Vs
FEDERAL BOARD OF REVENUE and 3 others 		Income Tax Ordinance (XLIX of 2001)
37A, 37A(2), 100B, First Sched., Part I, Div. VII, Eighth Sched		 2016 PTD 1813
Inland Revenue Appellate Tribunal 2016 PETITIONERS: MESSRS AHMAD TRADERS, GUJRANWALA
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE. R.T.O. GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5-A), 205		 2016 PTD 2098
(2017)115 TAX 112
Inland Revenue Appellate Tribunal 2016 C.I.R., ZONE-III, RTO, FAISALABAD
Vs
DRAZ RICE MILLS, KOT KHAIRA, JHANG 		Income Tax Ordinance (XLIX of 2001)
53, 113, 221 & Second Schedule, Part III, Cl.13		 2016 PTD 1820
Sindh High Court 2016 ATTOCK CEMENT PAKISTAN LTD. through Senior Manager Finance
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
122(5A)		 2016 PTD 1872
Lahore High Court 2016 MUHAMMAD ASHRAF
Vs
STATE LIFE INSURANCE CORPORATION OF PAKISTAN through Chairman and another 		Income Tax Ordinance (XLIX of 2001)
118(2)		 2016 PTD 1899
Inland Revenue Appellate Tribunal 2016 COMMISSIONER INLAND REVENUE, ZONE-II, RTO
Vs
TALHA TEXTILE 		Income Tax Ordinance (XLIX of 2001)
113, 114, 133, 120, 122(1), 122(5A), 122(9), 214C		 2016 PTD 1908
Supreme Court of Pakistan 2016 COMMISSIONER OF INCOME TAX, PESHAWAR AND OTHERS
Vs
PAKISTAN ELECTRIC FITTINGS MANUFACTURING COMPANY LIMITED 		Income Tax Ordinance (XLIX of 2001)
2(12), 136, 137		 2016 PTD 1999
Federal Tax Ombudsman 2016 Rao IMRAN NASIR Proprietor
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
175, 175(4), 239D		 2016 PTD 2037
Islamabad High Court 2016 Messrs HUAWEI TECHNOLOGIES PAKISTAN (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
120, 122(5A), 140		 2016 PTD 1799
(2017)116 TAX 469
Federal Tax Ombudsman 2016 BURHAN PRODUCTS (PVT.) LTD., LAHORE
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1), 164(2), 229, 230		 2016 PTD 2054
Inland Revenue Appellate Tribunal 2016 MUGHAL STEEL METALLURGY CORPORATION LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-IV, R.T.O., FAISALABAD Shahbaz Butt for Appellant. 		Income Tax Ordinance (XLIX of 2001)
21(l), 21l, 21(c), 122(1), 122(5), 151, 158, 158(a), 158(b)		 2016 PTD 2069
Federal Tax Ombudsman 2016 SHAHSONS PAKISTAN (PVT.) LTD., MULTAN
Vs
The SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 171		 2016 PTD 2072
Federal Tax Ombudsman 2016 Messrs CHICAGO METAL WORKS
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
214(4)		 2016 PTD 1797
Inland Revenue Appellate Tribunal 2016 PETITIONERS: ABDUL RASHID AMIR
Vs
RESPONDENTS: COMMISSIONER INLAND REVENUE, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120, 122(1), 122(5), 122(9), 131		 2016 PTD 2083
Federal Tax Ombudsman 2016 PETITIONERS: MESSRS CHICAGO METAL WORKS (PVT.) LTD., MULTAN
Vs
RESPONDENTS: THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
147, 148, 153, 231A, 235, 236, 170, 170(4), 171		 2016 PTD 2089
Federal Tax Ombudsman 2016 PETITIONERS: MUHAMMAD TARIQ
Vs
RESPONDENTS: THE SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(b), 122(5), 122(9), 122C, 140		 2016 PTD 2104
Inland Revenue Appellate Tribunal 2016 MESSRS CRYSTAL TEXTILE PROCESSING MILLS (PVT.) LTD., GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
21(c), 40, 40(1), 40(3), 122(5-A), 131		 2016 PTD 2108
Inland Revenue Appellate Tribunal 2016 COMMISSIONER INLAND REVENUE, R.T.O., GUJRANWALA
Vs
MESSRS KARWAN-E-SIDDIQUE-E-AKBAR (PVT.) LIMITED 		Income Tax Ordinance (XLIX of 2001)
113, 113(3), 114, 120, 122(5A), 131, Second Schedule, Part IV, clause (72-A)		 2016 PTD 2122
Sindh High Court 2016 MUMTAZ HUSSAIN KHAN
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE and 4 others 		Income Tax Ordinance (XLIX of 2001)
4B		 2016 PTD 1667
Islamabad High Court 2016 MARI PETROLEUM COMPANY LTD.
Vs
APPELLATE TRIBUNAL INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
122(5-A), 122(9)		 2016 PTD 2406
Islamabad High Court 2016 PAKISTAN OIL FIELDS LTD. through Authorised Attorney and General Manager
Vs
FEDERATION OF PAKISTAN through Secretary Revenue and 2 others 		Income Tax Ordinance (XLIX of 2001)
2(2), 3(c), 130, 131, 132, 132(5), 224, 227		 2016 PTD 1590
(2016)114 TAX 75
2016 PTCL 208
Inland Revenue Appellate Tribunal 2016 Messrs SAUDI PAK INDUSTRIAL AND AGRICULTURAL INVESTMENT COMPANY LTD.
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(15), 20, 21, 21(c), 22, 23, 28, 29, 67, 122(5A), 153		 2016 PTD 1519
Lahore High Court 2016 COMMISSIONER OF INCOME TAX
Vs
KHUSHNOOD AHMED 		Income Tax Ordinance (XLIX of 2001)
133, 153, 153(1), 153(9), 153(9)(b), 153(9)(c) 		2016 PTD 1146
(2016)113 TAX 193
2016 PTCL 745
Islamabad High Court 2016 PETITIONER(S): PAKISTAN TELECOMMUNICATION COMPANY LTD.
Vs
RESPONDENT(S): FEDERATION OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 120(1A), 121, 121(1), 122(1), 122(3), 122(4A), 122(5A), 122(9), 174, 175, 176, 177, 177(1), 177(2), 177(3), 177(4), 177(5), 177(6), 207(1), 207(2), 214C, 214D		 2016 PTD 1484
(2017)115 TAX 27
2016 PTCL 302
Sindh High Court 2016 COMMISSIONER OF INCOME TAX
Vs
Messrs CAFE STUDENT KARACHI and others 		Income Tax Ordinance (XLIX of 2001)
134(5)		 2016 PTD 1072
Federal Tax Ombudsman 2016 SHAHID MUSHTAQ
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
17, 121(4), 181		 2016 PTD 1066
(2016)113 TAX 63
Islamabad High Court 2016 PAK GULF CONSTRUCTION (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
127, 131, 131(1), 131(5), 133 		2016 PTD 1061
(2018)117 TAX 69
Sindh High Court 2016 Messrs YUNUS TEXTILE MILLS LTD.
Vs
PAKISTAN through Secretary (Revenue Division) and 4 others 		Income Tax Ordinance (XLIX of 2001)
4B, Division II-A, Pt.-I, First Schedule		 2016 PTD 1056
Customs Appellate Tribunal 2016 Messrs PHILIP MORRIS (PAKISTAN) LTD., KARACHI
Vs
The ADDITIONAL COLLECTOR OF CUSTOMS and others 		Income Tax Ordinance (XLIX of 2001)
148, 162, 207, 228		 2016 PTD 1008
Customs Appellate Tribunal 2016 Messrs ASIF TEXTILE TRADING
Vs
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 148(5), 148(6), 162(1), 230A		 2016 PTD 969
Sindh High Court 2016 Messrs PFIZER PAKISTAN LTD. through Company Secretary and others
Vs
DEPUTY COMMISSIONER and others 		Income Tax Ordinance (XLIX of 2001)
120(1), 120(1A), 122(5), 177, 214C		 2016 P T D 1429
Supreme Court of Pakistan 2016 COMMISSIONER OF INCOME TAX LEGAL DIVISION, LAHORE and others
Vs
KHURSHID AHMAD and others 		Income Tax Ordinance (XXXI OF 1979)
50(4), 50(4)(a), 80C, 80C(2)(a)(i), 80CC, 80D, 80D(2), 143B		 2016 PTD 1393
(2016)113 TAX 369
2016 PTCL 574
2016 PLD 545
Islamabad High Court 2016 Messrs HAQ BAHU SUGAR MILLS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
209(1)		 2016 PTD 955
(2017)116 TAX 478
Customs Appellate Tribunal 2016 Messrs ABDUL AZIZ AND BROTHERS, KARACHI
Vs
DIRECTORATE GENERAL I&I and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 148(1), 162(1)		 2016 PTD 925
Customs Appellate Tribunal 2016 Messrs A.F.U. INTERNATIONAL, KARACHI
Vs
DIRECTOR GENERAL and another 		Income Tax Ordinance (XLIX of 2001)
148(9)		 2016 PTD 1305
Federal Tax Ombudsman 2016 MUHAMMAD ZAFAR IQBAL
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
171, 173, 177		 2016 PTD 1212
Customs Appellate Tribunal 2016 MUHAMMAD ILYAS
Vs
DIRECTOR GENERAL OF PC A, KARACHI and 2 others 		Income Tax Ordinance (XLIX of 2001)
106(1), 106(2), 140, 148, 228, 230A, 207		 2016 PTD 843
Peshawar High Court 2016 COMMISSIONER OF INLAND REVENUE (LEGAL), PESHAWAR
Vs
KHALID UMAR KHAN 		Income Tax Ordinance (XLIX of 2001)
120(1), 128(4), 128(5), 133(1)		 2016 PTD 832
Inland Revenue Appellate Tribunal 2016 Messrs ATTA CABLES (PVT.) LTD., LAHORE
Vs
The COMMISSIONER INLAND REVENUE LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
130(1), 130(10)		 2016 PTD 792
Inland Revenue Appellate Tribunal 2016 Messrs SHELL (PAKISTAN) LTD., KARACHI
Vs
C.I.R. ZONE IV, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
130(1)		 2016 PTD 722
Federal Tax Ombudsman 2016 ABDUL HAMID KHAN DARBARI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
234		 2016 PTD 709
(2016)113 TAX 69
Sindh High Court 2016 MUHAMMAD HUSSAIN and others
Vs
PAKISTAN THE SECRETARY REVENUE DIVISION and others 		Income Tax Ordinance (XLIX of 2001)
2(29), 39(1), 236M, 236N, 227		 2016 PTD 622
Islamabad High Court 2016 PAKISTAN TOBACCO COMPANY LTD.
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122(1), 122(2), 122(3), 122(4), 122(5), 122(5A), 122(6), 122(7), 122(8), 122(9), 207, 208, 208(2), 209, 210, 210(1), 210(1A), 213, 214		 2016 PTD 596
2016 PTCL 183
Lahore High Court 2016 Maple Leaf Cement Factory Ltd.
Vs
The Federal Board of Revenue & others 		Income Tax Ordinance (XLIX of 2001)
32, 34, 120, 151, 158, 161, 165, 165(1), 165(2), 174, 174(1), 174(3), 177, Division II or Division III of Part V of Chapter X 40(4A), 52, 156		 2016 PTD 2074
2016 PTCL 548
Lahore High Court 2016 Ali Haider Khan
Vs
Province of the Punjab, etc. 		Income Tax Ordinance (XLIX of 2001)
4, 9, 10, 11, 11-A, 15, 16, 18, 19, 20, 29, 31-A, 36, 39, 40, 42, 50(7A), 61, 63, 66, 80(2)(b)(iv), Part VII, 80, Part VA, 100C, 113, 153, 236A, Division VIII of Part IV of the First Schedule		 2016 PTD 2525
(2016)114 TAX 205
Sindh High Court 2016 CHINA HARBOUR ENGINEERING COMPANY LIMITED
Vs
FEDERATION OF PAKISTAN through Secretary, Chairman and others 		Income Tax Ordinance (XLIX of 2001)
50(4)(b)(i), 152, 152(4A), 153		 2016 PTD 427
Customs Appellate Tribunal 2016 Messrs FORT TILES
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, MCC OF PaCCS and another 		Income Tax Ordinance (XLIX of 2001)
148, 162(1)		 2016 PTD 384
Inland Revenue Appellate Tribunal 2016 C.I.R., (ZONE-I), R.T.O., RAWALPINDI
Vs
Ch. MUHAMMAD ABUZAR 		Income Tax Ordinance (XLIX of 2001)
13(1)(d) , 114, 120, 172, 172(3)		 2016 PTD 268
Federal Tax Ombudsman 2016 WAHEED SHAHZAD BUTT
Vs
Abdur Rauf Chaudhry, Federal Tax Ombudsman 		Income Tax Ordinance (XLIX of 2001)
227		 2016 PTD 247
Peshawar High Court 2016 M/S. TAJ PACKAGES COMPANY (PVT.) LTD.,
Vs
GOVERNMENT OF PAKISTAN AND 6 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 120, 121, 122, 148, 159, 159(4), 72B OF Second Schedule		 2016 PTD 203
(2018)117 TAX 92
2016 PTCL 402
Inland Revenue Appellate Tribunal 2016 Messrs ARROWS ADVERTIZING (PVT.) LTD., LAHORE
Vs
C.I.R., ZONE-II, R.T.O. 1, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(c), 111(1)(a), 111(1)(d), 111(2), 114, 120, 122, 122(2), 122(5A),		 2016 PTD 189
Sindh High Court 2016 COMMISSIONER INLAND REVENUE, ZONE-II, RTO-II
Vs
Messrs G.M. FISHERS (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
21, 111(1)(c), 124(2), 132(3), 133 		2016 PTD 185
(2017)116 TAX 501
2016 PTCL 370
Sindh High Court 2016 Messrs PAK ARAB PIPELINE COMPANY LTD. through Attorney
Vs
FEDERATION OF PAKISTAN through Secretary and 2 others 		Income Tax Ordinance (XLIX of 2001)
153, 153(1)(a), 153(1)(b), 153(1)(c), 153(3), 153(7), 153(7)(ii), 122(9)		 2016 PTD 100
(2017)115 TAX 451
2016 PTCL 362
Sindh High Court 2016 COMMISSIONER OF INCOME TAX, LEGAL DIVISION, R.T.O.
Vs
Messrs MATRIX PRESS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
21(l), 21(m), 22(15), 122(1), 133		 2016 PTD 97
(2017)115 TAX 337
2016 PTCL 396
Inland Revenue Appellate Tribunal 2016 KHYBER TEA AND FOOD COMPANY and another
Vs
COLLECTOR OF CUSTOMS and another Customs Appeal No.K-845 of 2013, decided on 6th August, 2015. 		Income Tax Ordinance (XLIX of 2001)
50(5), 148, 161(2)		 2016 PTD 80
Inland Revenue Appellate Tribunal 2016 Messrs HONDA POINT (PVT.) LTD., LAHORE
Vs
C.I.R., AUDIT, R.T.O.-1, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
214C		 2016 PTD 57
Customs Appellate Tribunal 2016 Messrs NORTH WEST CORPORATION, KARACHI
Vs
SUPERINTENDENT, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATIONS-FBR and 2 others 		Income Tax Ordinance (XLIX of 2001)
140, 148(1), 162(1)		 2016 PTD 22
(2017)116 TAX 28
2016 PTCL 116
Inland Revenue Appellate Tribunal 2016 Messrs PAKISTAN CYCLE INDUSTRIAL CO-OPERATIVE SOCIETY LTD., LAHORE
Vs
C.I.R., L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
80(2)(b)(v), 113, 122(5A), 131, 221 		2016 PTD 15
Federal Tax Ombudsman 2016 MAQSOOD AFZAL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 137, 177(10), 214C		 2016 PTD 12
Inland Revenue Appellate Tribunal 2016 AKSA SOLUTIONS DEVELOPMENT SERVICES (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
21(c), 122(1), 122(5), 122(9) 		2016 PTD 7
Lahore High Court 2016 PRIME COMMERCIAL BANK LTD.
Vs
INCOME TAX APPELLATE TRIBUNAL LAHORE, ETC. 		Income Tax Ordinance (XXXI OF 1979)
32, 133, Clause (3) of Part. IV of Second Schedule		 2016 PTD 2091
Lahore High Court 2016 Haider Industries through its Managing Partner
Vs
Federation of Pakistan, through its Secretary, Law Division at Islamabad & others 		Income Tax Ordinance (XLIX of 2001)
2(29c), 2(64), 9, 81(i)(c), 53, 53(2), 53(1)(d), 18A, 148(1), 148(7), 72B of Part IV of Second Schedule, 148		 2016 PTD 2004
(2016)113 TAX 320
2017 PTCL 332
Sindh High Court 2016 COMMISSIONER (LEGAL DIVISION)
Vs
ATLAS INVESTMENT BANK LIMITED 		Income Tax Ordinance (XLIX of 2001)
2(7), 133(5)		 2016 PTD 2426
(2016)113 TAX 261
Lahore High Court 2016 COMMISSIONER INLAND REVENUE, LAHORE
Vs
SARITOW SPINNING MILLS LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(g), 120, 122(5A), 133		 2016 PTD 786
(2016)113 TAX 32
Lahore High Court, Multan Bench, Multan 2016 M/S. Asia Poultry Feeds (Pvt.) Ltd.
Vs
Federal Board of Revenue etc. 		Income Tax Ordinance (XLIX of 2001)
148, 153, 161, 205, 221, 233, clause 47A of Part IV of Second Schedule		 2016 PTD 270
(2015)112 TAX 504
2016 PTCL 521
Peshawar High Court 2016 COMMISSIONER OF INCOME TAX
Vs
SHER AKBAR KHAN WORK FORCE CONTRACTOR 		Income Tax Ordinance (XLIX of 2001)
2(8)(f), 2(59A), 122(5A), 131, 133, 153, 153(1), 153(6), 153(1)(c), 153(9), 170		 2016 PTD 325
(2015)112 TAX 479
Lahore High Court 2016 COMMISSIONER INLAND REVENUE
Vs
MUHAMMAD ALI 		Income Tax Ordinance (XLIX of 2001)
114, 115, 122, 153(1 )(b), 153(9), 169(3), 170, 170(2), 170(4), 170(5), 177, 234(5)		 2016 PTD 377
(2015)112 TAX 395
2017 PTCL 373
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2016 Zeeshan Riaz, ACA Mr.Tahir Mehmood Advocate & Miss Sumaira Khurshid, Advocate,
Vs
Dr. Javed Iqbal Sheikh, D.R., 		Income Tax Ordinance (XLIX of 2001)
39, 111(1)(d)(i), 111(1)(k), , 165, 174(2), 122(9), 214(c) 		2016 PTD 286
(2015)111 TAX 498
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2016 MUHAMMAD ASHRAF THROUGH NASAR MAHMOOD GONDAL, SARGODHA
Vs
COMMISSIONER INLAND REVENUE, R.T.O., SARGODHA 		Income Tax Ordinance (XLIX of 2001)
114, 116, 122C, 172, 218, 221		 2016 PTD 253
(2015)111 TAX 488
Appellate Tribunal Inland Revenue, Headquarters Bench, Islamabad 2016
Vs
 Income Tax Ordinance (XLIX of 2001)
122(4), 122(1)(5), 111(1)(b), 128(5)		 2016 PTD 45
(2015)111 TAX 345
Appellate Tribunal Inland Revenue of Pakistan Islamabad 2016 Atif Waheed Advocate,
Vs
Zia Ullah Khan DR, 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(9), 177 		2016 PTD 283
(2015)111 TAX 122
Inland Revenue Appellate Tribunal 2016 MUHAMMAD SHAFIQUE SHAHID
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114, 121(1)(d), 131, 214C		 2016 PTD 2905
Inland Revenue Appellate Tribunal 2016 Messrs PUNJAB MACHINERY STORE, RAWALPINDI
Vs
THE COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111, 113A, 122, 122(1), 122(5), 177		 2016 PTD 1290
Peshawar High Court 2016 Messrs REHMAN COTTON MILLS LTD.
Vs
FEDERATION OF PAKISTAN through Secretary Cabinet Division and 2 others 		Income Tax Ordinance (XLIX of 2001)
177, 214C		 2016 PTD 1256
(2016)113 TAX 307
2016 PLJ 98
Inland Revenue Appellate Tribunal 2016 GHANI BUILDERS AND DEVELOPERS (Pvt.) Ltd., Karachi
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
32, 34, 75, 111, 120, 122, 129, 131		 2016 PTD 1238
Sindh High Court 2016 NORINPACO and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
120(1A), 122(5), 214C, 177		 2016 PTD 1214
Lahore High Court 2016 (Mian Muhammad Sharif) M/s Syed Ibrar Hussain Naqvi Advocate, A.K. Dogar Advocate, Tariq Aziz Advocate and Shahid Parvaiz Jami Advocate.
Vs
(Income Tax Appellate Tribunal Lahore) Syed Sajjad Haider Rizvi Advocate. 		Income Tax Ordinance (XLIX of 2001)
2(20)(e), 13(1)(c), 62, 134(2), 134(4), 136(1)		 2016 PTD 296
(2015)112 TAX 341
Supreme Court (AJ&K) 2016 COMMISSIONER INLAND REVENUE, MUZAFFARABAD
Vs
MUHAMMAD ABBAS QADRI 		Income Tax Ordinance (XLIX of 2001)
132(3), 133, 133(1), 177(4)		 2016 PTD 2874
(2017)115 TAX 169
Islamabad High Court 2016 M/S. INFOTECH (PRIVATE) LTD.
Vs
FEDERATION OF PAKISTAN and 4 others 		Income Tax Ordinance (XLIX of 2001)
4, 113,153, 153(1)(b), 153(3), Division III of Part-III of First Schedule, Clause (79) of Part (IV) of the Second Schedule		 2016 PTD 2839
(2017)116 TAX
Sindh High Court 2016 MOTIWALA SECURITIES (PVT.) LTD. through Chief Executive/MD
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
122(5A), 131, 168, 170, 233A(1)(a), 233(1)(b), 233A(1)(c), 133, Division IIA of Part IV of First Schedule		 2016 PTD 2831
(2017)116 TAX 103
Supreme Court of Pakistan 2016 MEEZAN ISLAMIC FUND and others
Vs
D.G. (WHT) FBR and others 		Income Tax Ordinance (XLIX of 2001)
100C, 150, 151, 159, 159(1), 159(2), 233, Second Sched. Part IV, Cl. 47B		 2016 PTD 1204
Customs, Central Excise and Sales Tax Appellate Tribunal 2016 Messrs GENERAL FOOD CORPORATION, KARACHI and another
Vs
DIRECTORATE GENERAL OF INTELLIGENCE and Investigation-FBR, Karachi and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 162(1), 207, 228, 229, 230, 203A		 2016 PTD 2777
Lahore High Court 2016 Messrs ARSHAD CORPORATION (PVT.) LTD. through General Manager Finance
Vs
FEDERAL BOARD OF REVENUE, ISLAMABAD and 2 others 		Income Tax Ordinance (XLIX of 2001)
114, 115 ,115(4), 120, 120(4), 154		 2016 PTD 1168
Islamabad High Court 2016 COMMISSIONER INLAND REVENUE, (ZONE-III), L.T.U., ISLAMABAD
Vs
M/S. OIL AND GAS DEVELOPMENT CO. LTD. 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(1), 122(2), 122(5)		 2016 PTD 2727
(2017)116 TAX 386
2017 PTCL 41
Inland Revenue Appellate Tribunal 2016 MESSRS SECURITY GENERAL INSURANCE COMPANY LTD., LAHORE
Vs
The CIR, ZONE-III, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
5, 67, 99, 120, 122(5A), First Schedule, Part-I, Division III & Fourth Sched., R. 5		 2016 PTD 2695
(2017)115 TAX 128
Federal Tax Ombudsman 2016 Messrs BISMILLAH CNG FILLING STATION, KOT ADDU ROAD, LAYYAH
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 171, 235, Part VI of the First Schedule 2(3), 2(3)(ii), 10		 2016 PTD 2681
Sindh High Court 2016 CHINA HARBOUR ENGINEERING COMPANY LTD. through Authorized Officer
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and Economic Affairs and 2 others 		Income Tax Ordinance (XLIX of 2001)
122A, 122B, 152, 153, 153(4) 		2679
(2017)116 TAX 294
Sindh High Court 2016 PAKISTAN PETROLEUM LIMITED through Authorized Officer
Vs
PAKISTAN through Secretary Finance and 4 others 		Income Tax Ordinance (XLIX of 2001)
120(1), 120(1A), 122, 122(9), 176, 176(6), 177, 177(2), 214C, 227		 2016 PTD 2664
(2018)117 TAX 493
Islamabad High Court 2016 Messrs SIEMENS AKTIENGESELLSCHAFT (SIEMENS AG) 2 through Authorized Person
Vs
PAKISTAN through Secretary Revenue Division and 3 others 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(9)		 2016 PTD 1158
(2016)113 TAX 453
2016 PTCL 52
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2016 M/s A&J Engineering (Pvt) Ltd. Through: CEO Atif Ijaz But, Plot No.15, RCCI, National Industrial Appellant Zone, NS-1 Road, Rawat, Rawalpindi------Appellant
Vs
Commissioner Inland Revenue, Zone-I, RTO, Rawalpindi--- Respondent 		Income Tax Ordinance (XLIX of 2001)
39(3), 111(1)(b), 122(1), 122(5), 122(9), 214C		 2016 PTD 2643
Lahore High Court 2016 MUHAMMAD AKRAM
Vs
The STATE and another 		Income Tax Ordinance (XLIX of 2001)
156(1), 156(77), 156(81), 156(83)		 2016 PTD 2616
Inland Revenue Appellate Tribunal 2016 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI
Vs
M/S ABS ENTERPRISES, KARACHI 		Income Tax Ordinance (XLIX of 2001)
182(1A), 115, 131, 153(7), 165, 165-A, 182, 182(1)		 2016 PTD 2610
(2017)116 TAX 101
2017 PTCL 26
Islamabad High Court 2016 COMMISSIONER INLAND REVENUE (LEGAL), L.T.U., ISLAMABAD
Vs
Messrs BAHAWALPUR ENGINEERING (PVT.) LTD., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
118-C, 122, 133, 221, 221(4)		 2016 PTD 2579
Lahore High Court 2016 COMMISSIONER INLAND REVENUE, MULTAN
Vs
Messrs BANK AL-HABIB LTD. 		Income Tax Ordinance (XLIX of 2001)
132, 133		 2016 PTD 2548
Lahore High Court 2016 Messrs ROYAL STEEL MILLS through Managing Member and another
Vs
The FEDERATION OF PAKISTAN through Secretary Ministry of Law, Islamabad and 2 others 		Income Tax Ordinance (XLIX of 2001)
205		 2016 PTD 2396
Inland Revenue Appellate Tribunal 2016 SWANCI KARYANA STORE, MIANWALI and others
Vs
COMMISSIONER INLAND REVENUE, R.T.O., SARGODHA and others 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 114(6), 120, 122, 122(1), 122(2), 122(4), 122(5), 131		 2016 PTD 2376
Inland Revenue Appellate Tribunal 2015 Messrs CITRO PAK LTD. Lahore
Vs
C.I.R., ZONE-II, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
67, 65A, 122(2), 122(5A), 122(9)		 2015 PTD 269
Lahore High Court 2015 AKHTAR SAEED MEDICAL AND DENTAL COLLEGE
Vs
FOP and others 		Income Tax Ordinance (XLIX of 2001)
161, 205		 2015 PTD 267
Appellate Tribunal Inland Revenue 2015 QASIM BUTT
Vs
The C.I.R., R.T.O., SARGODHA 		Income Tax Ordinance (XLIX of 2001)
111(1)(b)(c), 122(1), 122(5), 114 , 116		 2015 PTD 218
Lahore High Court 2015 COMMISSIONER OF WEALTH TAX, RAWALPINDI
Vs
Mrs. NAHEED MUJTABA 		Wealth Tax Act, (XV of 1963)
14C,14C(1),14C(2),13D,13D(2),27(1)		 2015 PTD 545
111 TAX 45
2015 PTCL 614
Appellate Tribunal Inland Revenue 2015 -
Vs
- 		Income Tax Ordinance, 2001
122(1),122(5A),153(1)(a),153(5)(a),214C		 2015 PTD 1618
111 TAX 323
Supreme Court of Pakistan 2015 IHSAN YOUSAF TEXTILES (PVT) LTD
Vs
THE COMMISSIONER OF INCOME TAX 		Income Tax Ordinance, 1979
50(4),52		 2015 PTD 812
111 TAX 60
Lahore High Court 2015 COMMISSIONER OF INCOME TAX, RAWALPINDI
Vs
Messrs SETHI FLOUR MILLS, HASSANABDAL
2015 PTD 394
(2015) 111 TAX 51
Lahore High Court 2015 Messrs ZIA BROTHERS
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
3(1A), 2(41), 13		 2015 PTD 175
2014 PTCL 659
HIGH COURT (AJ&K) 2015 LARAIB ENERGY LTD. through Chief Executive Officer
Vs
COMMISSIONER INLAND REVENUE (PROVINCIAL TAXES), MIRPUR, AZAD JAMMU AND KASHMIR and 5 others 		Income Tax Ordinance (XLIX of 2001)
177		 2015 PTD 165
2015 PTCL 547
Appellate Tribunal Inland Revenue 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
2(63), 5, 8, 169(3) & 122(5A), 113(3), 221		 2015 PTD 138
109 TAX 245
Federal Tax Ombudsman 2015 MUHAMMAD ASLAM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
70(4), 171, 120, 235		 2015 PTD 2558
(2016)113 TAX 27
Sindh High Court 2015 MESSRS PAKISTAN TELECOMMUNICATION COMPANY LTD. THROUGH DULY AUTHORIZED ATTORNEY AND OTHERS
Vs
PROVINCE OF SINDH THROUGH SECRETARY, MINISTRY OF FINANCE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
62		 2015 PTD 2072
Inland Revenue Appellate Tribunal 2015 Sajjad Tasleem, D.R.
Vs
Waheed Shahzad Butt 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(a), 111(1)(b)		 2015 PTD 906
Customs Appellate Tribunal, Karachi 2015 Messrs CLASSIC TRADING CORPORATION, KARACHI
Vs
ADDITIONAL COLLECTOR OF CUSTOMS, KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
148		 2015 PTD 694
Inland Revenue Appellate Tribunal 2015 Haroon Masood, D.R.
Vs
Shahid Jan 		Income Tax Ordinance (XLIX of 2001)
122(5A), 111, 148, 153(1), 168(3), 122(4), 122(2), 169(2)(e), 148(1) 		2015 PTD 434
109 TAX 127
Inland Revenue Appellate Tribunal 2015 KOHAT CEMENT COMPANY LTD., LAHORE
Vs
COMMISSIONER OF INCOME TAX (LEGAL) LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21 & 32		 2015 PTD 9
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
TARIQ MEHMOOD and 2 others 		Income Tax Ordinance (XLIX of 2001)
132, 133 , 221		 2015 PTD 120
Peshawar High Court 2015 COMMISSIONER INLAND REVENUE
Vs
Messrs SANA ALUMINUM INDUSTRIES (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
20(2), 21(l), 111, 133(1), 177(4)(d)		 2014 PTD 1931
2015 PTCL 679
Inland Revenue Appellate Tribunal 2015 MUSADDAQ FARHAN CHUGHTAI
Vs
COMMISSIONER OF INLAND REVENUE, R.T.O., SIALKOT 		Income Tax Ordinance (XLIX of 2001)
111, 111(4), 120(1A), 122(5A), 177		 2015 PTD 125
Inland Revenue Appellate Tribunal 2015 Messrs GHULAM RASOOL AND CO. (PVT.) LTD. LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 161(1)(a), 161(1)(b), 205, 153		 2015 PTD 478
Federal Tax Ombudsman 2015 IQ STUDIO (PVT.) LTD.
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
12, 153 , 171		 2015 PTD 485
Supreme Court of Pakistan 2015 AMJAD QADOOS
Vs
CHAIRMAN, NATIONAL ACCOUNTABILITY BUREAU, (NAB), ISLAMABAD and others 		Income Tax Ordinance (XLIX of 2001)
227(2)(3), 227(2), 227(3)		 2015 PTD 525
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Ms. Shabana Aziz, DR,
Vs
M. Yasir Abdul Khaliq, Adv., 		Income Tax Ordinance (XLIX of 2001)
111(1)(b) & 121(1)		 2015 PTD 626
110 TAX 49
Inland Revenue Appellate Tribunal 2015 RIAZ AHMAD
Vs
C.I.R., ZONE-II, R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 111(2), 122(1)		 2015 PTD 566
Appellate Tribunal Inland Revenue 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 111(4)(b), 111(4)(b), 120, 122, 122(2), 174(1), 174(3) & 237		 2015 PTD 589
Inland Revenue Appellate Tribunal 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 205, 149(1), 153(1), 158, 120(1), 177, 120, 122C, 153, 236A, 236C		 2015 PTD 654
Appellate Tribunal Inland Revenue 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(5), 122(5)(i), 122(9)		 2015 PTD 678
Appellate Tribunal Inland Revenue 2015 Muhammad Umar Farooq, D/R.,
Vs
Muhammad Mehtab Khan., Advocate, 		Income Tax Ordinance (XLIX of 2001)
177, 122(1) 		2015 PTD 882
177, 122(1)
Lahore High Court 2015 COMMISSIONER OF INCOME TAX
Vs
Messr DOABA PLASTICS INDUSTRIES (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
121(1)(d), 120, 177, 122, 133,		 2015 PTD 681
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Ayub Aftab, Advocate, for the Taxpayer
Vs
Sajjad Tasleem, DR, for the Department 		Income Tax Ordinance (XLIX of 2001)
161, 165, 205 		2015 PTD 1591
110 TAX 106
Sindh High Court 2015 COMMISSIONER (LEGAL) INLAND REVENUE, KARACHI
Vs
Messrs DIGRI SUGAR MILLS LTD 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2015 PTD 690
Inland Revenue Appellate Tribunal 2015 C.I.R., ZONE-II, R.T.O., RAWALPINDI
Vs
Maj. Gen (R) SHUJJAT HUSSAIN 		Income Tax Ordinance (XLIX of 2001)
1(2), 11(5), 102, 122(5A)		 2015 PTD 729
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
Messrs GHAUSIA BUILDERS (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(2), 122(4), 120 & 133		 2015 PTD 772
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Asim Zulfiqar Ali, FCA
Vs
Tariq Javid, DR. 		Income Tax Ordinance (XLIX of 2001)
21(c), 131, 161, 161(1)(A), 162, 174(3), 177, 205		 2015 PTD 1847
110 TAX 183
Sindh High Court 2015 COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE SUKKUR
Vs
JAVED AHMED SHAIKH MIAN BAZAR, NASIRABAD LARKANA and another 		Sales Tax Act (VII of 1990)
47(1)		 2015 PTD 809
Islamabad High Court 2015 M/S. DBH, JOINT VENTURE PROJECTS M/S. BAHRIA TOWN PVT. LTD.
Vs
THE FEDERATION OF PAKISTAN, etc. 		Income Tax Ordinance (XLIX of 2001)
177, 177(1), 122(5A), 122(9), 241C		 2015 PTCL 810
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
IMPERIAL ELECTRIC COMPANY (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
113, 169, 120, 133, 115(4), 113(2)		 2015 PTD 884
Islamabad High Court 2015 Messrs WATEEN TELECOM LTD.
Vs
COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
131, 132, 132(3)(c), 133		 2015 PTD 936
Sindh High Court 2015 COMMISSIONER INLAND REVENUE, KARACHI.
Vs
Messrs EASTERN CARGO CENTRE 		Income Tax Ordinance (XLIX of 2001)
131(1)		 2015 PTD 995
Lahore High Court 2015 COMMISSIONER OF INCOME TAX
Vs
MUSLIM INSURANCE CO. LTD. 		Income Tax Ordinance (XLIX of 2001)
62, 62(2), 133		 2015 PTD 2624
(2016)113 TAX 216
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Asim Zulfiqar Ali, FCA,
Vs
Tariq Javed, DR, 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(e), 122(5), 122(5A), 122(9), 124A, 153(1)(B), 221		 2015 PTD 2644
(2015)111 TAX 94
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
Messrs AZGARD NINE LTD. 		Income Tax Ordinance (XLIX of 2001)
124(2), 133 		2015 PTD 1068
Customs Appellate Tribunal 2015 STAR IMPEX, KARACHI
Vs
DEPUTY COLLECTOR OF CUSTOMS and another Customs 		Income Tax Ordinance (XLIX of 2001)
148, 162(1), 207		 2015 PTD 2584
(2016)113 TAX 19
Lahore High Court 2015 THE COMMISSIONER INLAND REVENUE
Vs
PEPCO PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
114(6), 115(4), 133(1), 144, 148, 148(1), 148(7), 115(4), 160(3), 162, 169(3), 205, Clause(9, Part II, Second Schedule		 2015 PTD 863
111 TAX 169
Peshawar High Court 2015 MUJAHID OIL REFINERY (PVT.) LTD
Vs
DIRECTOR I&I INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
177, 122(1), 122(4), 177(1), 177(6), 177(9), 214C		 2015 PTD 2572
(2016)113 TAX 202
Lahore High Court 2015 Messrs PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY through Director
Vs
The FEDERATION OF PAKISTAN through Secretary and 8 others 		Income Tax Ordinance (XLIX of 2001)
122(5A), 211		 2015 PTD 2561
(2014)114 TAX 189
Lahore High Court 2015 HASEEB WAQAS SUGAR MILLS LTD
Vs
GOVERNMENT OF PAKISTAN etc 		Income Tax Ordinance (XLIX of 2001)
133, 137 		2015 PTD 1665
111 TAX 221
2016 PTCL 34
Appellate Tribunal Inland Revenue 2015 Tariq Mehmood Bhatti, DR.,
Vs
Atif Waheed, Advocate, 		Income Tax Ordinance (XLIX of 2001)
122(a), 122(9)		 2015 PTD 1422
111 TAX 231
Islamabad High Court 2015 Messrs PUNJAB OIL MILLS LTD
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
122(9), 122A		 2015 PTD 1219
Appellate Tribunal Inland Revenue 2015 SHAHEEN CHEMIST SHOP, RAWALPINDI
Vs
C.I.R., R.T.O. RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
177, 121, 122(5), 122(3), 122(9) 		2015 PTD 1425
111 TAX 246
Inland Revenue Appellate Tribunal 2015 C.I.R., (LEGAL DIVISION), R.T.O., FAISALABAD
Vs
Messrs KAMALIA SUGAR MILLS, LTD., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114, 120, 122(5-A)		 2015 PTD 1221
Inland Revenue Appellate Tribunal 2015 HONDA POINT (PVT.) LTD., LAHORE
Vs
C.I.R, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
127, 128, 131		 2015 PTD 1354
Sindh High Court 2015 COMMISSIONER INLAND REVENUE (ZONE-IV)
Vs
MESSRS MEDICAIDS PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
133(1), 153, 153(1)(b), 169(1), 169(6)		 2015 PTD 2533
Lahore High Court 2015 COMMISSIONER OF INCOME TAX/WEALTH TAX
Vs
ASLAM KHAN MOTOR WORKSHOP 		Income Tax Ordinance (XLIX of 2001)
2(13), 2(13A), 131, 13I(1), 132, 208, 209(1), 209(2)		 2015 PTD 1160
(2015)111 TAX 265
2015 PCTLR 488
Inland Revenue Appellate Tribunal 2015 Kh. SHAHBAZ AHMAD
Vs
C.I.R., R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 114, 120, 120(1), 122, 122(2), 122(5)(ii), 127, 131		 2015 PTD 1465
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
M/S ISLAM STEEL MILLS 		Income Tax Ordinance (XLIX of 2001)
50(4)(a), 53, 72, 81, 153(1)(a), 133, 161, 205 		2015 PTD 2335
(2015)111 TAX 272
Inland Revenue Appellate Tribunal 2015 ARMY WELFARE TRUST
Vs
COMMISSIONER INLAND REVENUE LARGE TAXPAYERS UNIT, ISLAMABAD. 		Income Tax Ordinance (XLIX of 2001)
161, 165, 205, 152(4A)		 2015 PTD 1572
Appellate Tribunal Inland Revenue 2015 M/S. NISHAT (CHUNIAN) LTD., LAHORE
Vs
C.I.R. ZONE-II, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120(1), 122(1), 177, 177(4)		 2015 PTD 2516
111 TAX 379
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 AMMAR STEEL INDUSTRIES, LAHORE
Vs
C.I.R., ZONE-IV, R.T.O. LAHORE 		Income Tax Ordinance (XLIX of 2001)
111(10(b), 121(1)(d), 122(1), 122(9), 177(2), 214		 2015 PTD 2042
(2015)111 TAX 447
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
SHAFI SPINNING MILLS LTD 		Income Tax Ordinance (XLIX of 2001)
111, 113, 113(2), 113(2)(c), 114, 122(1), 122(5A)		 2015 PTD 2368
(2015)111 TAX 455
Sindh High Court 2015 Messrs PAKISTAN PETROLEUM LTD. through Deputy Chief Commercial
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE and 2 others 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(1)		 2015 PTD 2168
Sindh High Court 2015 COMMISSIONER (LEGAL) INLAND REVENUE, LARGE TAXPAYER UNIT
Vs
Messrs SHIELD CORPORATION LTD 		Income Tax Ordinance (XLIX of 2001)
133		 2015 PTD 2275
Inland Revenue Appellate Tribunal 2015 MUHAMMAD FAROOQ
Vs
C.I.R., R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
131, 132, 122(1),(5), 111(1)(b)		 2015 PTD 2283
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 C.I.R, ZONE-VIII, R.T.O., LAHORE
Vs
M/S. HAIER PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(h), 21(n), 22(13)(a), 122(5A), Clause (8) Second Schedule		 2015 PTD 2059
(2015)112 TAX 1
Inland Revenue Appellate Tribunal 2015 C.I.R., ZONE-VI, R.T.O., LAHORE
Vs
OMER SHAKEEL 		Income Tax Ordinance (XLIX of 2001)
114, 116, 111, 122C, 111(l)(b), 120		 2015 PTD 2346
Federal Tax Ombudsman 2015 Messrs NIAZI CNG COMPANY
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
10(1), 10(4), 2(3)		 2015 PTD 2348
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2015 Tahir Mehmood Advocate Miss Sumaira Khurshid Advocate
Vs
Dr. Javed Iqbal Sheikh, D.R. 		Income Tax Ordinance (XLIX of 2001)
21(l), 39(3), 28(i), 24(5), 34(5), 111(1)(d), 122(4), 122(5), 122(9), 153, 172(2), 174(2), 177, 214C, 120 		2015 PTD 2241
(2015)112 TAX 12
Appellate Tribunal Inland Revenue 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
2(46), 4A, 11, 18, 18(2), 39, 67, 122(1), 122(5), 122A, 124, 124A, & 214C		 2015 PTD 2375
Federal Tax Ombudsman 2015 ALI MANSOOR KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
10(1), 2(3)		 2015 PTD 2401
Inland Revenue Appellate Tribunal 2015 Messrs LUCKY HOLDING LTD., PESHAWAR
Vs
COMMISSIONER INLAND REVENUE, R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
Clause 103(A) of Part-I, Second Schedule, 18, 113, 122(5A), 113(3), 169, 148(7), 234(5), 234A, 151(1)(a),(b),(d), 152(IB),(IBB), 153(6), 153A, 154(4), 155, 156(3), 156A(2), 233(1)(3), 150, 169, 59AA, 59B		 2015 PTD 2427
Lahore High Court 2015 NOON SUGAR MILLS LIMITED
Vs
FEDERATION OF PAKISTAN etc 		Income Tax Ordinance (XLIX of 2001)
110, 161, 165, 165(1), 177(1), 122(5A), 210, 210(1A), 211, 214(C), 237, Part VIII and Part IX of the Second Schedule		 2015 PTD 1653
(2015)112 TAX 46
Federal Tax Ombudsman 2015 Ch. SHAHID MEHMOOD
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
10(1), 10(4), 10(3)		 2015 PTD 2443
Sindh High Court 2015 Messrs CASTROL PAKISTAN (PVT.) LTD. through Accountant
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(5A), 122(9)		 2015 PTD 2467
Lahore High Court 2015 DEFENCE HOUSING AUTHORITY
Vs
COMMISSIONER INLAND REVENUE, ETC. 		Income Tax Ordinance (XXXI OF 1979)
59		 2015 PTD 2538
(2015)112 TAX 287
2017 PTCL 400
Inland Revenue Appellate Tribunal 2015 C.I.R., R.T.O., LAHORE
Vs
Messrs IDARE-E-KISAN, LAHORE 		Income Tax Ordinance (XLIX of 2001)
80(2)(b)(v), 113, 114, 120, 131 & 221(2)		 2015 PTD 2502
Lahore High Court 2015 Punjab Mineral Development Corporation Ltd.
Vs
Commissioner of Income Tax. 		Income Tax Ordinance (XLIX of 2001)
133, 133(5)		 2015 PTD 2522
Islamabad High Court 2015 COMMISSIONER INLAND REVENUE (ZONE-I)
Vs
Messrs ASKARI SOVEREIGN CASH FUND, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
131, 132, 132(6), 133, 133(5)		 2015 PTD 2477
(2016)114 TAX 191
Customs Appellate Tribunal 2015 Messrs A. QAYYUM AND SONS
Vs
COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (ADJUDICATION-II) and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 161(2)		 2015 PTD 2474
(2016)113 TAX 15
Inland Revenue Appellate Tribunal 2015 SMEC INTERNATIONAL (PVT.) LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, RTO, LAHORE 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2015 PTD 2324
Sindh High Court 2015 COMMISSIONER INLAND REVENUE, ZONE-II REGIONAL TAX OFFICE-II
Vs
Messrs SONY TRADERS WINE SHOP 		Income Tax Ordinance (XLIX of 2001)
133		 2015 PTD 2287
(2016)114 TAX 222
Lahore High Court 2015 Northern Power Generation Company Limited
Vs
Federation of Pakistan etc. 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(5AA), 120, 210, 133		 2015 PTD 2052
(2015)112 TAX 279
Customs Appellate Tribunal 2015 Messrs AL-AMNA INTERNATIONAL and 2 others
Vs
DEPUTY COLLECTOR OF CUSTOMS and another 		Income Tax Ordinance (XLIX of 2001)
162(1)		 2015 PTD 1980
Appellate Tribunal Inland Revenue 2015 Messrs, CH. MUSHTAQ AND CO., JAIL ROAD, SIALKOT
Vs
C.I.R, R.T.O., SIALKOT 		Income Tax Ordinance (XLIX of 2001)
113, 114, 114(6), 120, 122, 122(3), 221		 2015 PTD 1926
Lahore High Court 2015 Mst. SHAGUFTA ABDULLAH
Vs
COMMISSIONER INLAND REVENUE and 3 others 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2015 PTD 1855
(2015)112 TAX 270
Islamabad High Court 2015 Messrs BAHRIA Town (Pvt.) LTD
Vs
FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue 		Income Tax Ordinance (XLIX of 2001)
177		 2015 PTD 1790
2015 PTCL 840
Customs Appellate Tribunal 2015 COLLECTOR OF CUSTOMS
Vs
Messrs USMAN and another 		Income Tax Ordinance (XLIX of 2001)
148		 2015 PTD 1752
Lahore High Court 2015 Agha Muhammad Akmal Khan
Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 3 others 		Income Tax Ordinance (XLIX of 2001)
12, 13, 14, Second Sched. Part I		 2015 PTD 1714
2015 PTCL 832
Supreme Court of Pakistan 2015 COMMISSIONER OF INCOME TAX, COMPANY ZONE, ISLAMABAD
Vs
MUSLIM COMMERCIAL BANK LTD 		Income Tax Ordinance (XLIX of 2001)
15, 15(b), 15(d), 17, 17(1)(a), 22, 32, 65(2)		 2015 PTD 1635
112 TAX 79
2015 PTCL 826
2015 PTCL 826
Customs Appellate Tribunal 2015 Messrs KOLDKRAFT (PVT.) LTD. through Chief Executive
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 50(5)		 2015 PTD 1600
Customs Appellate Tribunal 2015 Messrs SRS IMPEX
Vs
SUPERINTENDENT DIRECTORATE GENERAL OF INTELLIGENCE and 2 others 		Income Tax Ordinance (XLIX of 2001)
148, 162(1), 207, 230		 2015 PTD 1469
Lahore High Court 2015 Messrs NISHAT (CHUNIAN) LTD. Through Chief Financial Officer
Vs
FEDERAL BOARD OF REVENUE through Secretary and 3 others 		Income Tax Ordinance (XLIX of 2001)
127, 161, 205		 2015 PTD 1385
(2015)112 TAX 183
Appellate Tribunal Inland Revenue 2015 Messrs ZAM ZAM CNG, RAWALPINDI
Vs
COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
120, 122, 177(4)		 2015 PTD 1322
Inland Revenue Appellate Tribunal 2015 Messrs SADIQ VEGETABLE GHEE MILLS (PVT.) LTD. LAHORE
Vs
C.I.T.IR. LTU., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122(5A), 131, 133(5)		 2015 PTD 1306
Appellate Tribunal Inland Revenue 2015 C.I.R., R.T.O. HYDERABAD
Vs
DR. MUHAMMAD AZEEM ALMANI 		Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(2), 111(1)(b), 120, 122, 122(1), 122(4), 122(5), 122(5)(i), 122(5)(ii), 122(5)(iii), 122(9), 128(5), 128(8), 177, 177(1), 177(2), 177(4), 177(6), 174(2), 218		 2015 PTD 1242
Inland Revenue Appellate Tribunal 2015 MUHAMMAD ZEESHAN
Vs
COMMISSIONER INLAND REVENUE, BTB-UNIT, RTO, SARGODHA 		Income Tax Ordinance (XLIX of 2001)
122(5A), 177, 41, 114		 2015 PTD 1223
Lahore High Court 2015 MCB BANK LTD
Vs
DEPUTY COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
111, 147, 170, 170(3), 170(4), 171		 2015 PTD 911
(2016)113 TAX 229
Islamabad High Court 2015 COMMISSIONER INLAND REVENUE
Vs
OGDCL and others 		Income Tax Ordinance (XLIX of 2001)
132, 133		 2015 PTD 899
Appellate Tribunal Inland Revenue 2015 Messrs WASEEM SHARIF INDUSTRIES (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
21(c), 122(5), Second Sched: Part-I, Cl.126, 126F		 2015 PTD 804
Income-tax Appellate Tribunal Pakistan 2015 Messrs AL-KAUSAR HOTEL, DINA
Vs
C.I.T. (LEGAL) R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
122, 131		 2015 PTD 624
Inland Revenue Appellate Tribunal 2015 Messrs SHAHBAZ CHEMICALS (PVT.) LTD.
Vs
COMMISSIONER INLAND REVENUE, R.T.O. 		Income Tax Ordinance (XLIX of 2001)
214C, 177(10), 121(1)(d)		 2015 PTD 520
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
Messrs MACCA CNG GAS ENTERPRISES and others 		Income Tax Ordinance (XLIX of 2001)
132, 132(7), 133, 133(1), 133(5), 221		 2015 PTD 515
110 TAX 381
2015 PTCL 540
Inland Revenue Appellate Tribunal 2015 C.I.R., R.T.O., PESHAWAR
Vs
C.I.R., R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
11, 114, 115(4), Second Sched: Part-I, Cl.126F, 120(1)(b), 122(5A), 128(5), 170(4),		 2015 PTD 487
Peshawar High Court 2015 COMMISSIONER OF INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, PESHAWAR
Vs
ROOH-UL-AMIN, UNIVERSITY BOOK AGENCY, BANK ROAD, MARDAN 		Income Tax Ordinance (XLIX of 2001)
120, 122(2), 133(1)		 2015 PTD 472
111 TAX 336
2015 PTCL 442
Sindh High Court 2015 Messrs ADVANCE TELECOM
Vs
FEDERATION OF PAKISTAN and 3 others 		Income Tax Ordinance (XLIX of 2001)
177		 2015 PTD 462
2015 PTCL 406
Peshawar High Court 2015 SHAUKAT KHAN & CO
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
2(70A), 113(1), 113(3), 153, 153(1)(a), 153(7)(v)(c), 133, 161, 205 		2015 PTCL 604
Lahore High Court 2015 SULTAN MUHAMMAD KHAN
Vs
DEPUTY COMMISSIONER INLAND REVENUE and 3 others 		Income Tax Ordinance (XLIX of 2001)
139, 140		 2015 PTD 458
2015 PTCL 450
Inland Revenue Appellate Tribunal 2015 Messrs PROGRESSIVE LEARNING (PVT.) LTD., FAISALABAD
Vs
C.I.R. (APPEALS) R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
39, 39(1)(cc), 122(5A), 171		 2015 PTD 452
Islamabad High Court 2015 ARSLAN POULTRY (PVT.) LTD
Vs
OFFICER INLAND REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5), 127, 131(5), 132(7), 133,		 2015 PTD 448
2015 PTCL 486
Lahore High Court 2015 COMMISSIONER INLAND REVENUE
Vs
MAJ. GEN. (R) DR. C.M. ANWAR AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
133(1), 120(2), 122(2)		 2015 PTD 424
110 TAX 298
2014 PTCL 608
Income-tax Appellate Tribunal Pakistan 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
16(3), 39, 39(1), 111, 111(2), 116, 120, 122(5), 177, 177(4)		 2015 PTD 408
Sindh High Court 2015 COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, KARACHI
Vs
Messrs LAKHANI SECURITIES (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
2(i)(l), 221(1), 133(1)		 2015 PTD 401
2015 PTCL 432
Inland Revenue Appellate Tribunal 2015
Vs
 Income Tax Ordinance (XLIX of 2001)
18(1)(d), 21(c), 122(5A)		 2015 PTD 386
109 TAX 261
Peshawar High Court 2015 COMMISSIONER OF INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, PESHAWAR
Vs
Messrs SAYDON PHARMACEUTICAL INDUSTRIES (PVT.) LTD., INDUSTRIAL ESTATE, JAMRUD ROAD, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
21, 111(2), 114, 114(6), 120(1), 122, 122(1), 122(3), 122(4), 122(9), 128(5), 177, 177(4), 177(4)(d)		 2015 PTD 374
111 TAX 371
2015 PTCL 66
Lahore High Court 2015 Soneri Bank Limited
Vs
Federation of Pakistan etc 		Income Tax Ordinance (XLIX of 2001)
165, 165(1), 165A, 176		 2015 PTD 1030
2015 PTCL 374
Inland Revenue Appellate Tribunal 2015 C.I.R., ZONE-IV, LTU, KARACHI
Vs
Messrs PEARL SECURITIES (PVT.) LTD. KARACHI 		Income Tax Ordinance (XLIX of 2001)
122(5A), 18(2), 39, 2(46)		 2015 PTD 319
Appellate Tribunal Inland Revenue 2015 Messrs CRESCENT COTTON MILLS LTD., FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYER UNIT, LAHORE 		Income Tax Ordinance (XLIX of 2001)
5, 6, 7, 8, 21(c), 21(c)(m), 23, Proviso, 11, 39(3), 39(5), 56, 56(1), 57(1)(4), 111, 131, 169(3), 120, 122, 149, 165, 231		 2015 PTD 292
111 TAX 205
Inland Revenue Appellate Tribunal 2014 MESSRS BAJWA & CO. (PVT.) LTD., GUJRANWALA
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
21(c), 122, 122(5A), 128(5), 131(4), 153		 2014 PTD 1241
Lahore High Court 2014 COMMISSIONER INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, MULTAN
Vs
Mrs. AMBREEN FAWAD CO. PAK ARAB FERTILIZERS LIMITED, MULTAN 		Income Tax Ordinance (XLIX of 2001)
122, 37, 37A, Second Schedule, 156, 233(2), 150		 2014 PTD 320
Appellate Tribunal Inland Revenue 2014 DOLLAR EAST EXCHANGE CO. (PVT.) LTD., GUJRANWALA
Vs
C.I.R, R.T.O, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122(5A), 120(1), 24, 39, 56, 57, 71, 72		 2014 PTD 1173
(2014)110 TAX 25
Inland Revenue Appellate Tribunal 2014 MESSRS ITTEFAQ CLOTH CENTRE, GUJRANWALA
Vs
C.I.R., R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2014 PTD 1063
Sindh High Court 2014 Messrs KURDISTAN TRADING COMPANY (Partnership, firm) through Authorized
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
133(1), 133(2A), Second Schedule, 70, 122(9), 122(5A), 34, 114, 118, 120(1)(a)		 2014 PTD 339
Inland Revenue Appellate Tribunal 2014 MESSRS KASB CAPITAL LIMITED, KARACHI
Vs
C.I.R., AUDIT DIVISION-I, R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
67, 114(4), 120, 122(5A), 210, 210(1A), 211		 2014 PTD 1024
(2014)109 TAX 195
HIGH COURT (AJ&K) 2014 TAXATION OFFICER/DEPUTY COMMISSIONER INCOME TAX KOTLI A.K
Vs
SAID AKBAR and 3 others 		Income Tax Ordinance (XLIX of 2001)
227		 2014 PTD 793
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance, 2001
122(5A), 211		 2014 PTD 1018
Inland Revenue Appellate Tribunal 2014 Messrs PAK PANTHER SPINNING MILLS LTD
Vs
The CIR, ZONE-III, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
113(2)(b), Proviso, 120(3), 221, 205		 2014 PTD 472
Inland Revenue Appellate Tribunal 2014 COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS UNIT, LAHORE
Vs
MESSRS SARENA INDUSTRIES AND EMBROIDERY MILLS (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 113, 128(5)		 2014 PTD 1007
(2014)109 TAX 203
Sindh High Court 2014 COMMISSIONER INLAND REVENUE, ZONE-V, LARGE TAXPAYER, KARACHI
Vs
MESSRS FARAN SUGAR MILLS LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
133(1)		 2014 PTD 999
Inland Revenue Appellate Tribunal 2014 COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI
Vs
Messrs GONDAL CNG STATION, SATELLITE TOWN, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
122(5), 122(9), 221, 177(4), 155(5)		 2014 PTD 589
Sindh High Court 2014 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD
Vs
MESSRS HYDERABAD ELECTRIC SUPPLY (HESCO), HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
161, 205, 235(1), 235(2) & First Sched. (Part IV)		 2014 PTD 951
Appellate Tribunal Inland Revenue 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
18, 22, 53, 65(a)(b), 67, 70, 72, Second Sched., Part 1, Clause (132), 122(5-A), 131, 176		 2014 PTD 842
Inland Revenue Appellate Tribunal 2014 C.I.R. (LD), L.T.U., Karachi
Vs
Messrs PAKISTAN REFINERY LIMITED 		Income Tax Ordinance (XLIX of 2001)
67, 122(5A)		 2014 PTD 935
110 TAX 1
Sindh High Court 2014 COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI
Vs
Messrs ALLIED RENTAL MODARABA 		Income Tax Ordinance (XLIX of 2001)
122(5A), 133(1), Second Sched., Part-I, Cl. 100		 2014 PTD 593
Inland Revenue Appellate Tribunal 2014 ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. (IESCO)
Vs
COMMISSIONER OF INLAND REVENUE, RTO, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(2), 130		 2014 PTD 604
(2014)109 TAX 177
Appellate Tribunal Inland Revenue 2014 ASHRAF ENGINEERING CORPORATION and others
Vs
COMMISSIONER OF INLAND REVENUE, RTO, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
177 (4), 122(1)/(5)		 2014 PTD 529
(2014)109 TAX 184
Inland Revenue Appellate Tribunal 2014 Income Tax Ordinance (XLIX of 2001)
Vs
39, 39(c), 115(4) & 122(1) 		C.I.R. ZONE-I, R.T.O., SIALKOT
Messrs ALBA ENGINEERING COMPANY, DASKA		 2014 PTD 997
Inland Revenue Appellate Tribunal 2014 Messrs SARWAR & CO. (PVT.) LTD., LAHORE
Vs
COMMISSIONER INLAND REVENUE, R.T.O, ZONE-I, LAHORE 		Income Tax Ordinance (XLIX of 2001)
18(1)(a), 122(5A), 113, 153(1)(c), 169, Second Sched., Part-1, Cl-126F, 206		 2014 PTD 1187
Lahore High Court 2014 COMMISSIONER INLAND REVENUE (LEGAL DIVISION), MULTAN
Vs
Messrs MULTAN EDUCATIONAL TRUST, MULTAN 		Income Tax Ordinance (XLIX of 2001)
80(2)(b)(v), 113		 2014 PTD 420
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
21(e), 21(l), 21(g), 21(k), 34(5), 34(5A), 39(3), 70, 121(1), 122(5A), 122(9), 210(1A), Cl.(3A) of Part-IV of Second Schedule		 2014 PTD 1101
Sindh High Court 2014 IMRAN AHMED
Vs
FEDERATION OF PAKISTAN through Ministry of Law and 3 others 		Income Tax Ordinance (XLIX of 2001)
4, 149 & First Schedule, Serial Nos.4, 5, 6 of Cl. 1A, Division-1, Part-1		 2014 PTD 225
109 TAX 273
Inland Revenue Appellate Tribunal 2014 Messrs COSLAB (PVT.) LTD., BOSAN ROAD, MULTAN
Vs
C.I.R., ZONE-II, R.T.O. MULTAN 		Income Tax Ordinance (XLIX of 2001)
153, 161, 205		 2014 PTD 1016
Inland Revenue Appellate Tribunal 2014 Messrs MUHAMMAD ARSHAD, CHICHAWATNI
Vs
C.I.R., R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
116(2A), 121, 121(1)(a), 122C, 120, 114(3), 114(4), 143, 144, 177, 218		 2014 PTD 1085
Inland Revenue Appellate Tribunal 2014 Messrs ZAHID MEHMOOD
Vs
COMMISSIONER INLAND REVENUE, R.T.O., SIALKOT 		Income Tax Ordinance (XXXI OF 1979)
5, 5(1)(a), 13(1)(aa), 62		 2014 PTD 1137
Inland Revenue Appellate Tribunal 2014 FAROOQ ALTAF
Vs
C.I.R., R.T.O., SIALKOT 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 111(2), 122, 176		 2014 PTD 1383
Lahore High Court 2014 COMMISSIONER OF INCOME TAX (LEGAL)
Vs
Messrs BEEPS AND BELLS COMMUNICATION (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
161, 236(I)(b)(3), 236(I)(c), (3A)		 2014 PTD 1419
Inland Revenue Appellate Tribunal 2014 C.I.R., ZONE-VI, R.T.O., LAHORE
Vs
SANAWAR HUSSAIN, SHEIKHUPURA 		Income Tax Ordinance (XLIX of 2001)
129, 122(1)(5), 111(1)(b), 132(3)		 2014 PTD 1476
Federal Tax Ombudsman 2014 Messrs RADIANT GLASS (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170(4), 171, 120		 2014 PTD 1480
Inland Revenue Appellate Tribunal 2014 Messrs LION STEEL INDUSTRIES (PVT.) LTD. LAHORE
Vs
C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
221		 2014 PTD 1509
Inland Revenue Appellate Tribunal 2014 Messrs EPLA LABORATORIES (PVT.) LTD
Vs
COMMISSIONER INLAND REVENUE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
29, 21(l), 122(5A), 120(1)		 2014 PTD 1692
Lahore High Court 2014 Messrs MCB BANK LTD
Vs
COMMISSIONER INLAND REVENUE 		Income Tax Ordinance (XLIX of 2001)
33, 34, 100-A, Sixth Schedule, Part-II, R.4 & Seventh Schedule, R.1		 2014 PTD 1874
Lahore High Court 2014 COMMISSIONER OF INCOME TAX
Vs
Messrs BASHIR BROTHERS 		Income Tax Ordinance (XLIX of 2001)
59, 62		 2014 PTD 1377
Inland Revenue Appellate Tribunal 2014 MST. UZMA NASIM, LAHORE
Vs
C.I.R., ZONE-X, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120(1), 122(5), 182		 2014 PTD 2009
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
18 ,120, 122(5A), 239(10)		 2014 PTD 1926
Sindh High Court 2014 MUHAMMAD ASIM and another
Vs
FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue and 3 others 		Income Tax Rules, 2002
183(1), 183(2)		 2014 PTD 1897
Inland Revenue Appellate Tribunal 2014 PETITIONERS: C.I.R., R.T.O., BAHAWALPUR
Vs
RESPONDENTS: ABRAR HUSSAIN, PROP: AL-RAHMAT SECONDARY SCHOOL, DUNYAPUR 		Income Tax Ordinance (XLIX of 2001)
114, 182, 182(1)		 2014 PTD 1714
Inland Revenue Appellate Tribunal 2014 PETITIONERS: MESSRS SAFMARINE CONTAINER LINE NV BELGIUME, KARACHI
Vs
RESPONDENTS: C.I.R. ZONE-IV, R.T.O.-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
7, 124, 143(2)		 2014 PTD 1702
Federal Tax Ombudsman 2014 SECRETARY, REVENUE DIVISION, ISLAMABAD
Vs
Messrs IQ STUDIO (PVT.) LTD., 12/1, BLOCK Q. GULBERG, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 132(10), 120, 170 (4) & 171		 2014 PTD 1554
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
153, 161, 205		 2014 PTD 1542
Supreme Court of Pakistan 2014 Messrs F.M.Y. INDUSTRIES LTD
Vs
DEPUTY COMMISSIONER INCOME TAX and another 		Income Tax Ordinance (XXXI OF 1979)
136, 137		 2014 PTD 1511
Inland Revenue Appellate Tribunal 2014 MESSRS NAMCO ASSOCIATES (PVT.) LTD., LAHORE
Vs
C.I.R. ZONE-VII, R.T.O-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 205		 2014 PTD 1492
HIGH COURT (AJ&K) 2014 COMMISSIONER INLAND REVENUE, MUZAFFARABAD and another
Vs
GHALIB HUSSAIN and another 		Income Tax Ordinance (XLIX of 2001)
122C, 127, 137, 133		 2014 PTD 1484
Inland Revenue Appellate Tribunal 2014 MESSRS DILPASAND TEXTILE MILLS, FAISALABAD
Vs
C.I.R., R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
18, 37(5)(b), 111(1)(b), 111(1)(d)(i), 120, 122(5A)		 2014 PTD 1467
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
128(5), 149, 151, 153(1)(b), 155, 161, 161(1)(a), 205		 2014 PTD 1400
Inland Revenue Appellate Tribunal 2014 MESSRS MILD STEEL TRADERS, LAHORE
Vs
C.I.R., R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122C, 122(5), 127, 177		 2014 PTD 1357
Federal Tax Ombudsman 2014 PETITIONERS: WAHEED SHAHZAD BUTT
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Rules, 2002
R.73 (6)		 2014 PTD 1353
Peshawar High Court 2014 SHAFIULLAH KHAN, VICE PRESIDENT and 79 others
Vs
ZARAI TARAQIATI BANK LTD. through President, ZTBL and 5 others 		Income Tax Ordinance (XLIX of 2001)
127, 149, 161, 161(2), 162		 2014 PTD 1345
Sindh High Court 2014 MUHAMMAD ASHRAF
Vs
The STATE 		Income Tax Ordinance (XLIX of 2001)
148, 192, 195, 199, 200		 2014 PTD 2140
2015 PTCL 326
Inland Revenue Appellate Tribunal 2014 MESSRS FAWAD TEXTILE MILLS LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
161, 128(5)		 2014 PTD 1268
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
29, 111, 121, 221		 2014 PTD 1207
Sindh High Court 2014 MESSRS FOUNDATION FOR HIGHER EDUCATION, KARACHI
Vs
COMMISSIONER, REGIONAL TAX OFFICE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
80(2)(b), 153(9)(b)		 2014 PTD 1094
Sindh High Court 2014 MESSRS SHUJABAD AGRO INDUSTRIES (PVT.) LTD. THROUGH CHIEF EXECUTIVE OFFICER
Vs
COLLECTOR OF CUSTOMS AND 8 OTHERS 		Income Tax Ordinance (XLIX of 2001)
148(1)(5)(8), First Sched., Part-II, Clause 9 (A)		 2014 PTD 1963
Islamabad High Court 2014 FEDERAL BOARD OF REVENUE and another
Vs
Kh. SAAD SALEEM 		Income Tax Ordinance (XLIX of 2001)
53(1), 148, Second Sched 		2014 PTD 1531
2015 PTCL 313
Lahore High Court 2014 SUI NORTHERN GAS PIPELINES
Vs
DEPUTY COMMISSIONER INLAND REVENUE and others 		Income Tax Ordinance, 2001
161(1A)		 2014 PTD 1939
110 TAX 221
2015 PTCL 652
Balochistan High Court 2014 MUHAMMAD RAFIQUE and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
53(2), 53(3), Second Sched., 148(1), (5) & (6)& First Sched. Part II & Second Sched. Part II, clause 9		 2014 PTD 1881
111 TAX 1
2015 PTCL 219
Inland Revenue Appellate Tribunal 2014 MESSRS FAISALABAD ELECTRIC COMPANY
Vs
C.I.R, ZONE-I, R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
235		 2014 PTD 1629
Inland Revenue Appellate Tribunal 2014 MEHDI KHAN
Vs
C.I.R., R.T.O, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
162, 205, 148 & Second Sched., Part-II, Cls. 9, 13(G)		 2014 PTD 1369
Appellate Tribunal Inland Revenue 2014 MESSRS XTREME THRILL F-I TRAXX ADJACENT, MINI GOLF NATIONAL BANK PARK, GULBERG, LAHORE
Vs
C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2014 PTD 1343
Inland Revenue Appellate Tribunal 2014 MESSRS PARAZELSUS PAKISTAN (PVT.) LTD., KARACHI
Vs
DCIR AUDIT, UNIT-III AND IV, ZONE-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
113, 113 (1), 113(3), 221,		 2014 PTD 1064
Inland Revenue Appellate Tribunal 2014 MESSRS SUPERNET LIMITED KARACHI
Vs
C.I.R., ZONE-II, L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
127, 152, 152(6), 221		 2014 PTD 1323
(2014)109 TAX 221
Inland Revenue Appellate Tribunal 2014 MESSRS PACKAGES LTD. KARACHI
Vs
C.I.R., ZONE-III, L.T.U, KARACHI 		Income Tax Ordinance (XLIX of 2001)
114(6), 114(6A), 120(1), 122(4),122(5A), 124(2)		 2014 PTD 1303
Sindh High Court 2014 COMMISSIONER INLAND REVENUE
Vs
MESSRS PAK ARAB PIPE LINE COMPANY LTD 		Income Tax Ordinance (XLIX of 2001)
57, 122, 122(5A), 133, 132(10)		 2014 PTD 982
Customs Appellate Tribunal 2014 PETITIONERS: MUBASHIR AHMED MAGOON, KARACHI
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS (APPEALS-I) AND ANOTHER 		Customs Act (IV of 1969)
25, 32, 156(14), 179, 181, 193		 2014 PTD 830
Sindh High Court 2014 WEAVE AND KNIT (PVT.) LTD
Vs
FREIGHT SYSTEMS CO. LTD., L.L.C. through Country Manager and 3 others 		Customs Act (IV of 1969)
217(2)		 2014 PTD 824
Customs Appellate Tribunal 2014 PETITIONERS: ALAMGIR FAROOQ AND 4 OTHERS
Vs
RESPONDENTS: COLLECTOR OF CUSTOMS (APPEALS), CUSTOMS HOUSE, LAHORE AND ANOTHER 		Customs Act (IV of 1969)
89, 90, 156(1), 157, 168		 2014 PTD 818
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
2(63), 4, 20, 21(c), 21(e), 21(f), 21(n), 34(3), 67, 122(5A), 128, 177, 100A, 102, 103, Seventh Sched., R.1(a), (b), (c), (d), (e), (f), (g), (h), 8A		 2014 PTD 2085
Inland Revenue Appellate Tribunal 2014 Dr. WAJID RAZA JAFRI, LAHORE
Vs
C.I.R. ZONE-IX, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
120, 121(1)(d), 177, 177(10)		 2014 PTD 707
Lahore High Court 2014 Messrs NISHAT CHUNIAN LTD.---Petitioner
Vs
FEDERAL BOARD OF REVENUE and others---Respondents 		Income Tax Ordinance (XLIX of 2001)
161, 165, 205(3)		 2014 PTD 2078
Lahore High Court 2014 COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE
Vs
CRESCENT INVESTMENT BANK 		Income Tax Ordinance (XXXI OF 1979)
62, 66-A		 2014 PTD 2043
Federal Tax Ombudsman 2014 PETITIONERS: ABACUS-ELS (PVT.) LTD.
Vs
RESPONDENTS: SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 153, 214, 221		 2014 PTD 1950
Lahore High Court 2014 UNION LOCAL LOOP (PVT.) LTD
Vs
FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
122(1), (5), 124 & 127		 2014 PTD 706
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
Second Sched: Part-IV, Cl. (57), Ss.113, 120, 122(5A), 122(9)		 2014 PTD 689
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
113, 153, 153(1), 153(1)(b), 153(6), 153(6)(iii), 221, third proviso, Second Schedule, Part-IV, Clause 79		 2014 PTD 484
Inland Revenue Appellate Tribunal 2014
Vs
 Income Tax Ordinance (XLIX of 2001)
2(29C), 3, 20, 20(1), 49(4), 54, 60A, 60B, 65B, 122(5A)		 2014 PTD 397
Supreme Court of Pakistan 2014 COMMISSIONER OF INCOME TAX, NOW COMMISSIONER INLAND REVENUE, LAHORE
Vs
Messrs AYESHA WOOLEN MILLS (PVT.) LIMITED 		Income Tax Ordinance (XXXI OF 1979)
62(1), proviso		 2014 PTD 215
Appellate Tribunal Inland Revenue 2013 C.I.T., ISLAMABAD
Vs
MESSRS ZHONGXING TELECOM, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 122(2)		 2013 PTD 1152
Appellate Tribunal Inland Revenue 2013 Messrs SUI SOUTHERN GAS COMPANY LTD., KARACHI
Vs
ACIR-E, AIT (LTU), KARACHI 		Income Tax Ordinance (XLIX of 2001)
221		 2013 PTD 1140
Appellate Tribunal Inland Revenue 2013 YAWAR BADAT, KARACHI AND ANOTHER
Vs
OIR, U-8 AD-III (RTO), KARACHI AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
37(5), 111, 120, 122(1)(9), 177, 182		 2013 PTD 1121
Lahore High Court 2013 CHIEF COMMISSIONER INCOME TAX, LAHORE AND 2 OTHERS
Vs
WASEEM YAQOOB 		Income Tax Ordinance (XLIX of 2001)
127, 138, 138(1)		 2013 PTD 1114
Appellate Tribunal Inland Revenue 2013 BANK AL-HABIB LIMITED, MULTAN
Vs
COMMISSIONER INLAND REVENUE, R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
122		 2013 PTD 1083
Sindh High Court 2013 MESSRS SHELL (PAKISTAN) LTD. THROUGH ASSOCIATE LEGAL COUNSEL
Vs
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
2(3), 114, 120, 122, 209, 210, 211		 2013 PTD 1012
Inland Revenue Appellate Tribunal 2013 INTER CITY (PRIVATE) LIMITED, ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, (LEGAL), LTU, ISALAMABAD 		Income Tax Ordinance (XLIX of 2001)
122B, 122(5A), 162, 153(1)(c), 153(6), 169(1)(b), 120, 114, 115(4), 182(2), 183, 205, 205(1A), 124, 161		 2013 PTD 936
107 TAX 585
Lahore High Court 2013 COMMISSIONER INLAND REVENUE
Vs
ISLAM UD DIN AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
121(1)(a), 122C, 133		 2013 PTD 914
Inland Revenue Appellate Tribunal 2013 HAMID ZAMAN & SEEMA AZIZ (AOP)
Vs
COMMISSIONER INLAND REVENUE, ZONE-VIII, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(I), 111, 111(1)(b), 122(5A), 174(2), 177		 2013 PTD 900
Lahore High Court 2013 COMMISSIONER INLAND REVENUE
Vs
MESSRS KHAN CNG AND FILLING STATION AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(5), 133		 2013 PTD 884
Islamabad High Court 2013 OCEAN PAKISTAN LTD
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
122 , 122(5-A), 122(9) , 227(i)		 2013 PTD 875
Inland Revenue Appellate Tribunal 2013 MESSRS INTER CONSTRUCT (PVT.) LTD., PESHAWAR
Vs
REGIONAL TAX OFFICER, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
11, 113, 122(5A), 122(9), 120, & Second Sched., Part-II, Cl.126-F, 169(2)		 2013 PTD 871
Sindh High Court 2013 KARACHI ELECTRIC SUPPLY CORPORATION LTD. through Director Taxation
Vs
FEDERAL BOARD OF REVENUE through Chairman and 3 others 		Income Tax Ordinance (XLIX of 2001)
161 , 235		 2013 PTD 851
Islamabad High Court 2013 PAKISTAN TOBACCO COMPANY LTD., ISLAMABAD
Vs
ADDITIONAL COMMISSIONER (UNIT-II), TAXATION OFFICER, LARGE TAX PAYERS UNIT, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 , 122(5A) , 122(5A)(9), 210 , 211		 2013 PTD 747
Appellate Tribunal Inland Revenue 2013 Messrs RICE EXPORTERS ASSOCIATION OF PAKISTAN (REAP), LAHORE
Vs
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE 		Income Tax Ordinance (XLIX of 2001)
124 ,124(2) , 205		 2013 PTD 1764
2013 PTCL 713
Inland Revenue Appellate Tribunal 2013 MESSRS MAVERICK PETROGAS (PVT.) LIMITED, LAHORE
Vs
A.C.I.R., MAC-01, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
148, 162, 205, Second Sched., Part-II, Cl.(9)		 2013 PTD 595
Inland Revenue Appellate Tribunal 2013 MESSRS OLYMPIA INDUSTRIES (PVT.) LIMITED, LAHORE
Vs
C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 177		 2013 PTD 591
Inland Revenue Appellate Tribunal 2013 SHAHID ANSARI, Proprietor, United Agencies, Lahore
Vs
C.I.R. (APPEALS-III), LAHORE 		Income Tax Ordinance (XLIX of 2001)
114(6), 120, 122(4)(b), 122(3)(b), 122(5A), 122(9), 177		 2013 PTD 547
Inland Revenue Appellate Tribunal 2013 MESSRS SHEZAN INTERNATIONAL LIMITED, LAHORE
Vs
C.I.R., ZONE-I, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(k), 37, 75, 97, 97A, 120, 122(5A)		 2013 PTD 521
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, KARACHI
Vs
Messrs E.N.I. PAKISTAN (M) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
221, 133		 2013 PTD 508
Inland Revenue Appellate Tribunal 2013 C.I.R., ZONE-1, R.T.O., GUJRANWALA
Vs
Messrs T.K. STEEL MILLS, SIE-II, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
153, 161, 205,153(7)(h)(i) , 153(1)(a)		 2013 PTD 459
Appellate Tribunal Inland Revenue 2013 SIGMA MOTORS LTD., ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2013 PTD 2336
2013 COMMISSIONER INLAND REVENUE
Vs
Messrs QUALITY TEXTILE MILLS LTD 		Income Tax Ordinance (XLIX of 2001)
4(b), 4(4), 50(5A), 67, 154, 154(4), 169, 231		 2013 PTD 2095
Inland Revenue Appellate Tribunal 2013 Messrs IMTIAZ AHMAD ROOHANI, MULTAN
Vs
DEPUTY COMMISSIONER INLAND REVENUE, MULTAN 		Income Tax Ordinance (XLIX of 2001)
121, 122(5), 177(10)		 2013 PTD 415
Lahore High Court 2013 COMMISSIONER OF INCOME TAX/WEALTH TAX, MULTAN
Vs
Messrs MOVE (PVT.) LTD., MULTAN 		Income Tax Ordinance (XLIX of 2001)
133		 2013 PTD 2040
Lahore High Court 2013 Messrs NISHAT DAIRY (PVT.) LTD. through Company Secretary
Vs
COMMISSIONER INLAND REVENUE and 4 others 		Income Tax Ordinance (XLIX of 2001)
65D, 159(1), 53, 148, 122		 2013 PTD 1883
Lahore High Court 2013 Messrs LALA MUSA FLOUR AND GENERAL MILLS, GUJRAT through Managing Partner
Vs
CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD and 3 others 		Income Tax Ordinance (XLIX of 2001)
177		 2013 PTD 391
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, ZONE-III, KARACHI
Vs
M/S. GENERAL TYRE AND RUBBER CO. OF PAKISTAN LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
115(4), 133, 137, 182, 182(1)		 2013 PTD 387
Appellate Tribunal Inland Revenue 2013 C.I.R., R.T.O., ISLAMABAD
Vs
MESSRS INTERACTIVE COMMUNICATION (PVT.) LTD., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120-B, 122 (2), 177		 2013 PTD 1684
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, ZONE-IV
Vs
M/S PAKISTAN SERVICES LIMITED 		Income Tax Ordinance (XLIX of 2001)
147, 147(4A), 170(3), 170(4), 171, 171(2)(a), 205(1B)		 2013 PTD 368
Sindh High Court 2013 HABIB BANK LTD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND 5 OTHERS 		Income Tax Ordinance (XLIX of 2001)
151, 161, 162, 174		 2013 PTD 1659
Inland Revenue Appellate Tribunal 2013 Messrs SHELL (PAKISTAN) LIMITED
Vs
COMMISSIONER OF SALES TAX (INLAND REVENUE SERVICES) ZONE-IV 		Income Tax Ordinance (XLIX of 2001)
3, 4(1), 4(1)(b), 24, 33, 34		 2013 PTD 353
Federal Tax Ombudsman 2013 ABDUL RASHEED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
121, 122A , 122(5A)		 2013 PTD 350
Federal Tax Ombudsman 2013 USMAN MAJEED CHOHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 121, 115(3)(b) , 114(1)(vi)		 2013 PTD 324
Inland Revenue Appellate Tribunal 2013 C.I.R., R.T.O., FAISALABAD
Vs
MESSRS PROGRESSIVE WEAVERS (PVT.) LTD., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114(6), 211, 221		 2013 PTD 306
Peshawar High Court 2013 COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES, PESHAWAR
Vs
MESSRS PAKISTAN REFRIGERATION (PVT.) LTD., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A)		 2013 PTD 240
Inland Revenue Appellate Tribunal 2013 Iqbal Salman Pasha and Nadeem Ahmed Dawoodi
Vs
Muhammad Ali Jaffri, D.R. 		Income Tax Ordinance (XLIX of 2001)
156, 161, 205 		2013 PTD 2243
Inland Revenue Appellate Tribunal 2013 MUHAMMAD TAHIR PROP: MUHAMMAD TAHIR AND BROTHERS
Vs
COMMISSIONER INLAND REVENUE(R.T.O ABBOTTABAD) 		Income Tax Ordinance (XLIX of 2001)
1(2), 77		 2013 PTD 2204
Appellate Tribunal Inland Revenue 2013 Mian MUHAMMAD ASHRAF, FAISALABAD
Vs
C.I.R. (APPEALS), R.T.O., FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
116, 114 , 121(1)(c)		 2013 PTD 2194
Federal Tax Ombudsman 2013 SECRETARY REVENUE DIVISION, ISLAMABAD
Vs
WAHEED SHAHZAD BUTT, ADVOCATE HIGH COURT 		Income Tax Ordinance (XLIX of 2001)
Second Schedule, Part-II, Clause 79, 153(1)(b), 153(6)(iii)		 2013 PTD 2159
Islamabad High Court 2013 PAK TELECOM MOBILE LTD. and others
Vs
FEDERAL BOARD OF REVENUE through its Chairman, Islamabad and others 		Income Tax Ordinance (XLIX of 2001
120, 122(9), 122(5A), 210		 2013 PTD 2151
Lahore High Court 2013 COMMISSIONER INLAND REVENUE (ZONE-I), R.T.O. RAWALPINDI
Vs
Messrs AL-MEHDI INTERNATIONAL and 2 others 		Income Tax Ordinance (XXXI OF 1979)
13(1), 62, 136		 2013 PTD 2125
Federal Tax Ombudsman 2013 SOHAIL AMIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
198, 216		 2013 PTD 2226
Appellate Tribunal Inland Revenue 2013 Raja ABDUL ISLAM
Vs
COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
Preamble, 122C(1)(2)		 2013 PTD 2233
Income-tax Appellate Tribunal Pakistan 2013 CIR, RTO, I, Lahore....Appellant
Vs
A one Oil Traders, Lahore.... Respondent 		Sales Tax Act (VII of 1990)
11 , 11(2) , 36(1), 11, 36		 2013 PDS 1604
Appellate Tribunal Inland Revenue 2013 Messrs RAMZAN STEEL INDUSTRIES, Proprietor Khalid Mahmood, Gujranwala
Vs
COMMISSIONER INLAND REVENUE (APPEALS), R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
161, 205, 153(7)(h)(i), 153(1)(a) , 117		 2013 PTD 452
Lahore High Court 2013 COMMISSIONER INLAND REVENUE---Petitioner
Vs
Ch. MUHAMMAD AKRAM---Respondent 		Income Tax Ordinance (XLIX of 2001)
122(4)(a), 122(4)(b), 114		 2013 PLD 627
Appellate Tribunal Inland Revenue 2013 Messrs SAEED BUKSH (PVT.) LIMITED, LAHORE
Vs
COMMISSIONER INLAND REVENUE, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122 , 122(5A) , 115 , 122 (5A		 2013 PTD 788
Lahore High Court 2013 COMMISSIONER INLAND REVENUE (LEGAL)
Vs
COMMISSIONER INLAND REVENUE (APPEALS) and others 		Income Tax Ordinance (XLIX of 2001)
121 , 121(1)(d) , 177 (10)		 2013 PTD 837
Inland Revenue Appellate Tribunal 2013 C.I.T. (LEGAL DIVISION), LTU, ISLAMABAD
Vs
Messrs ZHONGXING TELECOM PAKISTAN (PVT.) LIMITED, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(5A), 148(7), 153(5)(iii)		 2013 PTD 1165
2013 PTCL 398
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
133(5), 136(6)		 2013 PTD 1297
Inland Revenue Appellate Tribunal 2013 PETITIONERS: C.I.R., ZONE-IV, L.T.U., KARACHI
Vs
RESPONDENTS: MESSRS PAKISTAN STATE OIL LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
131(5)		 2013 PTD 1371
Lahore High Court 2013 COMMISSIONER INLAND REVENUE, MULTAN
Vs
Messrs ALLAH WASAYA TEXTILE AND FINISHING MILLS LTD 		Income Tax Ordinance (XLIX of 2001)
207 , 122 , 133		 2013 PTD 1548
Islamabad High Court 2013 PETITIONER(S): OMV PAKISTAN EXPLORATION
Vs
RESPONDENT(S): COMMISSIONER OF INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 122(1), 122(4), 174(2), 174(6), 174(8), 175, 176, 177, 177(1), 177(1)(a) , 177(1)(b), 214C, 214C(2)		 2013 PTD 1620
Appellate Tribunal Inland Revenue 2013 DEFENCE HOUSING AUTHORITY, ISLAMABAD
Vs
CIR, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
49, 122(9), 122(5), 122(4), 120(3), 111(1)(a)(e), 18(1)(d), 21(c), 32, 35, 39, 174(2) & 177, 111		 2013 PTD 1749
Federal Tax Ombudsman 2013 MUHAMMAD JAVED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
116, 120(1), 121, 122(1)(5), 176 , 214-C		 2013 PTD 1967
Inland Revenue Appellate Tribunal 2013 C.I.R., LD, LTU, KARACHI
Vs
Dr. ZULFIQAR H. TUNIO, Proprietor Laser--Inn Aesthetic Centre, Karachi 		Income Tax Ordinance (XLIX of 2001)
21, 21(m), 122		 2013 PTD 235
Federal Tax Ombudsman 2013 MUHAMMAD UMER FAROOQ
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(4)		 2013 PTD 232
Inland Revenue Appellate Tribunal 2013 C.I.R. (LTU), LAHORE
Vs
Messrs F.M.C. UNITED (PVT.) LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122, 35(4), 34(3) , 122(5A), 169 (2)		 2013 PTD 205
Inland Revenue Appellate Tribunal 2013 Messrs KARACHI SHIPYARD AND ENGINEERING WORKS, KARACHI
Vs
A.C.I.R.-B, AD-I, L.T.U., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 122 (9), 18(2), 18(3), 39, 40, 20		 2013 PTD 189
Inland Revenue Appellate Tribunal 2013 MESSRS MUHAMMAD YASEEN
Vs
C.I.R., AUDIT ZONE-III, R.T.O.-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120, 122(1), 122(5), 122(5A), 122(9), 176, 182, 210		 2013 PTD 87
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, KARACHI
Vs
Messrs CENTRE FOR MANAGEMENT SCIENCES, KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(41)(d), 21(c), 107 , 152		 2013 PTD 1
2013
Vs
 Income Tax Ordinance (XLIX of 2001)
221, 148 to 156, 233, 234,235 & 236		 2010 PTD 1777
2013 COMMISSIONER INLAND REVENUE-II, KARACHI
Vs
ROYAL INTERNATIONAL EXCHANGE COMPANY (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
133		 2013 PTD 1614
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
122 , 122(5A) , 210		 2013 PTD 1600
Islamabad High Court 2013 WARID TELECOM
Vs
COMMISSIONER INLAND REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 177		 2013 PTD 1598
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, LTU, KARACHI
Vs
KARACHI SHIPPING (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
18, 56, 133		 2013 PTD 1592
Lahore High Court 2013 COMMISSIONER INLAND REVENUE
Vs
CH. MUHAMMAD AKRAM 		Income Tax Ordinance (XLIX of 2001)
122 (4)(a), 122(4)(b)		 2013 PTD 1578
Appellate Tribunal Inland Revenue 2013 MESSRS BROTHERS ENTERPRISES, KARACHI
Vs
ADDITIONAL COMMISSIONER, RANGE-B, ZONE-II, RTO-II, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111(1)(d), 120, 122 (5A), 122(9)		 2013 PTD 1557
Peshawar High Court 2013 NORTHERN BOTTLING COMPANY (PVT.) LTD. INDUSTRIAL ESTATE, PESHAWAR
Vs
FEDERATION OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
120, 122, 177, 214(c)		 2013 PTD 1552
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
5, 11, 13, 13(7), 20, 21(k), 22, 23, 29, 23(5), 60-A, 100-A, 122(5), 122(9), 124-A, 37, 150, 151, 151(1)(d), 233		 2013 PTD 1429
Sindh High Court 2013 COMMISSIONER INLAND REVENUE, ZONE-II, KARACHI
Vs
MESSRS KASSIM TEXTILE MILLS (PVT.) LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
113(1) & 113(2)(c)		 2013 PTD 1420
Inland Revenue Appellate Tribunal 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
114, 182(1) 		2013 PTD 1418
Appellate Tribunal Inland Revenue 2013 SHAHZAD ENTERPRISES, RAWALPINDI
Vs
C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
113 , Second Sched., Part-III, Cl. (8)		 2013 PTD 1413
Islamabad High Court 2013 COMMISSIONER OF INCOME TAX/WEALTH TAX
Vs
SARHAD WOOLLEN MILLS (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
136		 2013 PTD 1389
Inland Revenue Appellate Tribunal 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5A),66A		 2013 PTD 1385
Inland Revenue Appellate Tribunal 2013 PRIME COMMERCIAL BANK LIMITED, LAHORE AND OTHERS
Vs
COMMISSIONER INLAND REVENUE, L.T.U., LAHORE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
13(7), 21(k), 60-A, 67, 120, 122(5), 124-A, 150, 171		 2013 PTD 1335
Inland Revenue Appellate Tribunal 2013 C.I.R., ZONE-II, R.T.O., MULTAN
Vs
KHAWAJA BASHIR AHMAD & CO., MULTAN 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 122(5)		 2013 PTD 1319
2013
Vs
 Income Tax Ordinance (XLIX of 2001)
150, 161		 2013 PTD 1313
2013 WAHEED SHAHZAD BUTT, TAX RESOLUTION SERVICES COMPANY, LAHORE
Vs
CHAIRMAN, F.B.R., and 2 others 		Income Tax Ordinance (XLIX of 2001)
216, 216(1)		 2013 PTD 1293
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 205		 2013 PTD 1288
Appellate Tribunal Inland Revenue 2013 OVERSEAS PAKISTANIS FOUNDATION, ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
20, 21, 120, 121, 122(5-A), 177, Second Sched. Cl. (92)		 2013 PTD 1219
Appellate Tribunal Inland Revenue 2013 Messrs ABDUL RASHEED, Prop. Modern Steel House, Layya
Vs
C.I.R., R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
111 , 111(1)(b), 121, 122 , 120		 2013 PTD 1186
2013 C.I.R. (LEGAL), R.T.O., RAWALPINDI
Vs
MOINSONS (PVT.) LTD., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
115(4), 170, 153(1)(c), 235 & 236		 2013 PTD 1181
Inland Revenue Appellate Tribunal 2013 Messrs PAKISTAN REVENUE AUTOMATION (PVT.) LTD., ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
20, 21(e), 122(1), 130, 131, 177		 2013 PTD 1173
Appellate Tribunal Inland Revenue 2013
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 122(4)(2)		 2013 PTD 1169
2013
Vs
 Income Tax Ordinance (XLIX of 2001)
21(c), 120, 122(4)		 2013 PTD 1159
Appellate Tribunal Inland Revenue 2012 C.I.T., L.T.U., LAHORE and others
Vs
ALLIED BANK OF PAKISTAN LIMITED, KARACHI (NTN-07-11-1710523) and others 		Income Tax Ordinance (XXXI OF 1979)
23(I)(x)		 2012 PTD 1139
106 TAX 269
Appellate Tribunal Inland Revenue 2012 Messrs CHICAGO METAL WORKS, INDUSTRIAL ESTATE, MULTAN
Vs
COMMISSIONER INLAND REVENUE, MULTAN 		Income Tax Ordinance (XLIX of 2001)
111, 177 (1), 174, 122(5), 122(9), 111(1) , 67		 2012 PTD 1133
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INCOME TAX, (LEGAL DIVISION) R.T.O., KARACHI
Vs
Messrs TEEJAYS EXCLUSIVE (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
39, 15(2), 122(9) , 177(4)(d), 21, 174 , 122(1), 21(m), 177, 122 , 111(1)(a) 		2012 PTD 1105
106 TAX 134
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INLAND REVENUE, ZONE-II, MULTAN
Vs
Messrs CHICAGO METAL WORKS, INDUSTRIAL ESTATE, MULTAN 		Income Tax Ordinance (XLIX of 2001)
129, 170		 2012 PTD 1090
Appellate Tribunal Inland Revenue 2012 C.I.R., LEGAL DIVISION, R.T.O., HYDERABAD
Vs
Messrs MEMON MOTORS (PVT.) LTD., HYDERABAD.T.A 		Income Tax Ordinance (XLIX of 2001)
122, 177(4)(a)(d) & 122(1)(5), 129(4)		 2012 PTD 1076
106 TAX 79
Inland Revenue Appellate Tribunal of Pakistan 2012 BANK OF PUNJAB, LAHORE
Vs
COMMISSIONER INLAND REVENUE, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
99, 67, 13, 121, 100A & Seventh Sched, 1 , 9 ,177, 206(2), 214(1) 		2012 PTD 1055
2011 PTR 222
Supreme Court of Pakistan 2012 Messrs LAHORE POLYPROPYLENE INDUSTRIES (PVT.) LTD. and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
147, 235		 2012 PTD 1003
106 TAX 1
2012 PTCL 453
Inland Revenue Appellate Tribunal of Pakistan 2012 AAMIR HUSSAIN
Vs
C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 122(5), 131		 2012 PTD 959
Inland Revenue Appellate Tribunal of Pakistan 2012 Syed Shabbar Zaidi, FCA
Vs
Shafquat Hussain Kehar, D.R. 		Income Tax Ordinance (XLIX of 2001)
13, 20, 21, 21(c), 22, 24, 53, 59(2)(b), 59-AA, 131, Second Schedule, Part-I, Clause 103-A		 2012 PTD 911
Inland Revenue Appellate Tribunal of Pakistan 2012 DRUGS SERVICES, RAWALPINDI
Vs
C.I.R., R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
122-C, 127		 2012 PTD 880
Inland Revenue Appellate Tribunal of Pakistan 2012 C.I.R., R.T.O., ISLAMABAD
Vs
ASIF JAHANGIR 		Income Tax Ordinance (XLIX of 2001)
114(4), 122C, 127		 2012 PTD 839
Inland Revenue Appellate Tribunal of Pakistan 2012 MESSRS NEW LIGHT HOUSE (PVT.) LTD., LAHORE
Vs
C.I.T., R.T.O., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
50(5)(a), 62, 80-C(2)(a)(ii), 132, 143-B		 2012 PTD 761
Federal Tax Ombudsman 2012 MUSSADAQ FARHAN CHUGHTAI through Muhammad Ibrahim Chughtai
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 120(1) & 122(5), 177		 2012 PTD 565
Supreme Court of Pakistan 2012 COMMISSIONER OF INCOME TAX and another
Vs
Messrs PAKISTAN PETROLEUM LTD. and 2 others 		Income Tax Ordinance (XXXI OF 1979)
156		 2012 PTD 501
(2012)105 TAX 129
2009 PTCL 629
Inland Revenue Appellate Tribunal of Pakistan 2012 MESSRS AL-MEHDI INTERNATIONAL SHAH PLAZA, MUREE ROAD, RAWALPINDI
Vs
C.I.T.(A), RAWALPINDI 		Income Tax Ordinance (XXXI OF 1979)
13(1)(aa), 62		 2012 PTD 498
Sindh High Court 2012 MESSRS WAZIR ALI INDUSTRIES LTD
Vs
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 133, 156		 2012 PTD 405
Islamabad High Court 2012 OMV (PAKISTAN) EXPLORATION GMBH, ISLAMABAD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
131, 132(2-A)		 2012 PTD 396
Inland Revenue Appellate Tribunal of Pakistan 2012 SHEIKH COMMUNICATION, PROPRIETOR EHSAN ELAHI
Vs
ADDITIONAL COMMISSIONER (AUDIT-II), R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
233, 233(1), 233(2), 233(3), 122(5A)		 2012 PTD 316
Appellate Tribunal Inland Revenue 2012 C.I.R., ZONE-II, R.T.O., GUJRANWALA
Vs
QAMAR JAVED, PROPRIETOR, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
111 (1) (b), 122, 128, 122(1)		 2012 PTD 312
Federal Tax Ombudsman 2012 DR. R.A. SIYAL, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
Second Sched., Part-III, Cl. (2)		 2012 PTD 309
Federal Tax Ombudsman 2012 ZAFAR ULLAH KHAN CHATTHA, OIL TRADERS, BHAKKAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 170(4), 171		 2012 PTD 298
Federal Tax Ombudsman 2012 MUHAMMAD TAHIR NASIM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 171, 153, 239(10), 1st Sched: Part-III, Div-III,		 2012 PTD 244
Appellate Tribunal Inland Revenue 2012 Messrs SUI NORTHERN GAS PIPELINES LTD., LAHORE
Vs
C.I.R., L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
221, 122(5A), 239(3)		 2012 PTD 229
(2012)105 TAX 370
Appellate Tribunal Inland Revenue 2012 Messrs LAFARGE PAKISTAN CEMENT LTD., ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
70, 69, 25, 18(1)(d), 120, 122(5), 122(9)		 2012 PTD 206
Appellate Tribunal Inland Revenue 2012 Miss JAANA MALIK and others
Vs
C.I.R. (LEGAL), R.T.O.-II, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
122(9), 120, 111(1)(b), 122(9)		 2012 PTD 202
Inland Revenue Appellate Tribunal of Pakistan 2012 MESSRS CENTRAL POWER GENERATION COMPANY LTD., GUDDU
Vs
C.I.R. (APPEALS-III), KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(64), 9, 49(4), 113, 119(6), 120(1), 122(1), 122(5), 137, 205, 221, Second Sched., Part-IV, Cl.11A (XV),		 2012 PTD 193
Inland Revenue Appellate Tribunal of Pakistan 2012 MESSRS PUNJAB COLLEGE OF INFORMATION TECHNOLOGY (PVT.) LTD., LAHORE
Vs
C.I.R., L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
2(19)(e), 161, 205 		2012 PTD 188
Inland Revenue Appellate Tribunal of Pakistan 2012 C.I.R., ZONE-I, R.T.O., KARACHI AND OTHERS
Vs
MESSRS NATASHA L. JATOI, KARACHI AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
131(1)(d)		 2012 PTD 176
2011 PTR 116
Inland Revenue Appellate Tribunal of Pakistan 2012 RASHID MEHMOOD
Vs
C.I.R. (LEGAL DIVISION) R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 114(6), 116(3), 122, 122(1), 122(5)		 2012 PTD 170
Supreme Court of Pakistan 2012 A.P. MOLLER through Maersk Pakistan (Pvt.) Ltd.
Vs
COMMISSIONER OF INCOME TAX, ZONE-I, KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
7(1)(b), 101, 107(2), 239(10)		 2012 PTD 683
(2012)105 TAX 213
2012 SCMR 557
2012 PTR 1
Appellate Tribunal Inland Revenue 2012 TELENOR PAKISTAN (PRIVATE) LIMITED
Vs
COMMISSIONER INLAND REVENUE, L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 ,21(g), 20 , 122(5A)		 2012 PTD 1783
107 TAX 157
Appellate Tribunal Inland Revenue 2012 C.I.R. (LEGAL DIVISION) R.T.O., RAWALPINDI
Vs
Messrs TARIQ MEHMOOD 		Income Tax Ordinance (XLIX of 2001)
221, 121 , 111(1)(b) 		2012 PTD 1889
106 TAX 259
Appellate Tribunal Inland Revenue 2012 Messrs BGP (PAKISTAN) INTERNATIONAL, ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
169, 22 (5) (b), 23, 32, 34 , 169(2)(a)		 2012 PTD 1981
106 TAX 249
Sindh High Court 2012 ENGRO VOPAK TERMINAL LTD. THROUGH MANAGER FINANCE & CORPORATE SERVICE, KARACHI
Vs
PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
53, 115(4), 122(5A), 153, 169, Second Sched., Part-IV, clause (42)		 2012 PTD 130
Appellate Tribunal Inland Revenue 2012 COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, R.T.O
Vs
Mst. YASMEEN JAWED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111, 221, 132(3)		 2012 PTD 1628
106 TAX 240
Inland Revenue Appellate Tribunal of Pakistan 2012 COMMISSIONER OF INLAND REVENUE, R.T.O.-I, LAHORE
Vs
MESSRS NAM INTERNATIONAL (PVT.) LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
131, 161		 2012 PTD 122
Appellate Tribunal Inland Revenue 2012 Messrs G.S.A. HOUSE (PVT.) LTD., KARACHI
Vs
COMMISSIONER OF INCOME TAX, CIRCLE-10, COS. I, KARACHI 		Income Tax Ordinance (XLIX of 2001)
221		 2012 PTD 1559
106 TAX 226
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INLAND REVENUE, LTU, LAHORE and another
Vs
Messrs MILLAT TRACTORS LTD., LAHORE and another 		Income Tax Ordinance (XLIX of 2001)
34(3), 67, 21(k) , 12(2)(d), 22(8)(b), 75, 20(1), 34(1)		 2012 PTD 1385
106 TAX 208
Islamabad High Court 2012 OCEAN PAKISTAN LIMITED through Chief Executive Officer
Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice and 3 others 		Income Tax Ordinance (XLIX of 2001)
127, 130(4)		 2012 PTD 1590
106 TAX 208
Appellate Tribunal Inland Revenue 2012 Messrs TAWA DEVELOPMENT INC., KARACHI
Vs
DEPUTY COMMISSIONER OF INLAND REVENUE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
122, 122(1)(5)		 2012 PTD 1572
106 TAX 181
Lahore High Court 2012 WASEEM YAQOOB
Vs
CHIEF COMMISSIONER, INCOME TAX, LAHORE and 2 others 		Income Tax Ordinance (XLIX of 2001)
138		 2012 PTD 1883
106 TAX 174
Appellate Tribunal Inland Revenue 2012 Messrs MASHREQ BANK, PSC, KARACHI
Vs
COMMISSIONER OF INLAND REVENUE, (LEGAL DIVISION), RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
75(1) (a), 2(1A), 22, 57A, 177, 120 ,122(9), 21, 21A 		2012 PTD 1544
106 TAX 142
Appellate Tribunal Inland Revenue 2012 Messrs HOME DELIVERY SERVICES (PVT.) LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, LEGAL DIVISION, R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 169, 147, 120 , 32		 2012 PTD 1478
106 TAX 121
Sindh High Court 2012 PAKISTAN STEEL MILLS CORPORATION (PVT.) LTD., KARACHI
Vs
COMMISSIONER INLAND REVENUE (LEGAL DIVISION), KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 133 , 221		 2012 PTD 723
Appellate Tribunal Inland Revenue 2012 Messrs KHAN CNG, FILLING STATION, RAWALPINDI and others
Vs
DEPUTY COMMISSIONER INLAND REVENUE (AUDIT-II), R.T.O., RAWALPINDI and others 		Income Tax Ordinance (XLIX of 2001)
120, 120(i)(b), 122(5A), 122(5), 122(9), 177(4), 174, 174(2), 176		 2012 PTD 741
106 TAX 110
2013 PTCL 160
Lahore High Court 2012 Messrs CHENONE STORES LTD. through Executive Director (Finance Accounts)
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others 		Income Tax Ordinance (XLIX of 2001)
120(1)(b), 177, 177(1), 214C		 2012 PTD 1815
(2012)106 TAX 109
2013 PTCL 1
Appellate Tribunal Inland Revenue 2012 C.I.T., LEGAL DIVISION, L.T.U., LAHORE
Vs
Messrs SANPAK ENGINEERING INDUSTRIES, LAHORE 		Income Tax Ordinance (XLIX of 2001)
107, 21(c), 161, 6(2) (c) , 107(2)		 2012 PTD 734
Peshawar High Court 2012 Dr. ASHFAQ AHMAD KHAN
Vs
DEPUTY COMMISSIONER OF INCOME TAX, PESHAWAR and 3 others 		Income Tax Ordinance (XLIX of 2001)
177, 122(8) 122(9) , 133		 2012 PTD 1329
106 TAX 93
Appellate Tribunal Inland Revenue 2012 Income Tax Ordinance (XLIX of 2001)
Vs
122 		Income Tax Ordinance (XLIX of 2001)
122		 2012 PTD 757
Lahore High Court 2012 COMMISSIONER INLAND REVENUE, LEGAL DIVISION, BAHAWALPUR
Vs
ZULFIQAR ALI 		Income Tax Ordinance (XLIX of 2001)
122, 132, 133(4) 		2012 PTD 964
106 TAX 76
2013 PTCL 124
Appellate Tribunal Inland Revenue 2012 Messrs SAMAD PIPE INDUSTRIES (PVT.) LIMITED
Vs
C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(c), 21(l), 60B, 61, 111(1) (c), 122(1), 174(2), 177, 122(9), Chapter X, Part-V, Div-IV		 2012 PTD 790
2012 Messrs OCEAN PAKISTAN LTD
Vs
FEDERAL BOARD OF REVENUE, ISLAMABAD and others 		Income Tax Ordinance (XLIX of 2001)
120, 122(5A), (9)		 2012 PTD 1374
106 TAX 49
2012 SCMR 1151
Appellate Tribunal Inland Revenue 2012 SUI NORTHERN GAS PIPELINES LTD., LAHORE
Vs
COMMISSIONER INCOME TAX, L.T.U., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 134 ,153, 122		 2012 PTD 801
Supreme Court of Pakistan 2012 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, Peshawar and another
Vs
Messrs SHAHZAD GHEE MILLS (PVT.) LTD. and 4 Others 		Income Tax Ordinance (XXXI OF 1979)
14(2), 50(5), 52A, 80DD, Second Schedule, clause 118C		 2012 PTD 969
106 TAX 17
2013 PTCL 103
2012 SCMR 880
Appellate Tribunal Inland Revenue 2012 C.I.R., R.T.O., GUJRANWALA
Vs
Messrs USMAN RICE MILLS, GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122		 2012 PTD 835
Appellate Tribunal Inland Revenue 2012 C.I.R. (LEGAL), R.T.O., RAWALPINDI
Vs
Messrs EMPIRE HOTEL, MURREE 		Income Tax Ordinance (XLIX of 2001)
121(1)(d),177(10), 114, 120, 122(9)		 2012 PTD 184
(2012)105 TAX 413
Appellate Tribunal Inland Revenue 2012 C.I.R., R.T.O., SUKKUR
Vs
Messrs STAR LINK COMMUNICATION, Proprietor M. Raheel, Sukkur 		Income Tax Ordinance (XLIX of 2001)
113, 122(4), 221, 120, 170, 177(4), 114, 115(4) , 113A		 2012 PTD 843
Appellate Tribunal Inland Revenue 2012 MUHAMMAD ASHFAQ
Vs
C.I.R., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 114, 121, 122, 127, 131 		2012 PTD 119
Appellate Tribunal Inland Revenue 2012 AMJAD MAJEED KHAN, Proprietor Messrs Amco International, Lahore
Vs
C.I.R., R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
122, 18(1), 122(9) , 177(4)		 2012 PTD 851
Federal Tax Ombudsman 2012 Messrs MUHAMMAD HAFEEZ & SONS KOHAT, PESHAWAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114		 2012 PTD 862
Inland Revenue Appellate Tribunal of Pakistan 2012 C.I.R., ZONE-II, R.T.O., MULTAN
Vs
ALI RAZA INDUSTRIES (PVT.) LTD., MULTAN 		Income Tax Ordinance (XLIX of 2001)
74, 161, 205		 2012 PTD 25
Appellate Tribunal Inland Revenue 2012
Vs
 Income Tax Ordinance (XLIX of 2001)
49, 153, 153(1)(c), 161		 2012 PTD 894
Appellate Tribunal Inland Revenue 2012 Messrs HONDA ATLAS CAR (PAKISTAN), LTD., LAHORE
Vs
C.I.T., LEGAL DIVISION, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21e , 21 (c) , 152(1) , 221 , 21(k), 22 , 122(5A), 60A ,75(3A)		 2012 PTD 5
Federal Tax Ombudsman 2012 ARIF IQBAL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 129(5)(7)		 2012 PTD 1193
Inland Revenue Appellate Tribunal 2012 COMMISSIONER OF INLAND REVENUE (LEGAL) R.T.O., PESHAWAR
Vs
Haji MASOOD-UR-REHMAN 		Income Tax Ordinance (XLIX of 2001)
41, 120(1)(B), 122(5), 122(9)		 2012 PTD 1301
Federal Tax Ombudsman 2012 Messrs MIA CORPORATION, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
177		 2012 PTD 1402
Federal Tax Ombudsman 2012 REHMAT ULLAH TABBASUM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(5-A) , 122-A		 2012 PTD 1412
Federal Tax Ombudsman 2012 MUHAMMAD ASHIQ
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
148, 162, 205		 2012 PTD 1439
Appellate Tribunal Inland Revenue 2012 Messrs QUALITY HOME (PVT.) LTD., LAHORE
Vs
COMMISSIONER OF INLAND REVENUE, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
21(l), 111(1)(b), 122(1) & 177		 2012 PTD 1444
Federal Tax Ombudsman 2012 WAHEED SHAHZAD BUTT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
153, 153(1) (b) , 153(6)		 2012 PTD 1488
Peshawar High Court 2012 JOHAR ALI (RAKI) and another
Vs
DISTRICT CO-ORDINATION OFFICER (D.C.O.) and 9 others 		Income Tax Ordinance (XLIX of 2001)
116		 2012 PTD 1516
Appellate Tribunal Inland Revenue 2012 ISLAMABAD STEEL FURNACE, GUJRANWALA
Vs
C.I.R., R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
161, 205 , 153(7)(h)(i)		 2012 PTD 1732
Appellate Tribunal Inland Revenue 2012 DEPILEX (PVT.) LIMITED, D.H.A., LAHORE
Vs
ACIR, R.T.O.-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
122(5A), 120 , 210		 2012 PTD 1739
Appellate Tribunal Inland Revenue 2012 MUHAMMAD IRSHAD CHEEMA
Vs
C.I.R., R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122(1), 122(5)(i), 111(1)(b), 120, 115(4), 114 , 68		 2012 PTD 1750
Appellate Tribunal Inland Revenue 2012 C.I.R., L.T.U., ISLAMABAD
Vs
Messrs HASEEB ESTATE BUILDERS, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
111(1)(a), 122(5)(9) , 120		 2012 PTD 1775
Appellate Tribunal Inland Revenue 2012 LUQMAN KHALID
Vs
C.I.R., R.T.O., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
117, 161, 153(1)(a), 153(7)(h)(i), 205		 2012 PTD 1958
Appellate Tribunal Inland Revenue 2012 SHAN SHAHID
Vs
C.I.R., AUDIT DIVISION-II, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 122(9) , 177		 2012 PTD 1978
Appellate Tribunal Inland Revenue 2012 Messrs DAEWOO PAKISTAN MOTORWAY SERVICE LTD., LAHORE
Vs
C.I.R., ZONE-II, LAHORE 		Income Tax Ordinance (XLIX of 2001)
140, 137, 138 , 139		 2012 PTD 1976
Inland Revenue Appellate Tribunal 2012 Maj. Gen. (R) Dr. C.M. ANWAR
Vs
COMMISSIONER INLAND REVENUE, R.T.O., RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
122(9), 177(4)		 2012 PTD 1936
Federal Tax Ombudsman 2012 MUHAMMAD ANWAR KHAN, NATIONAL SCREEN ART ADVISOR, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 171		 2012 PTD 1632
Inland Revenue Appellate Tribunal 2012 Messrs KARACHI INSTITUTE OF INFORMATION TECHNOLOGY (PVT.) LTD., KARACHI
Vs
A.C.I.R., AUDIT-II, R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(9), 120, 113, 29, 39 & 57(1)		 2012 PTD 1593
Inland Revenue Appellate Tribunal of Pakistan 2012 COMMISSIONER OF INLAND REVENUE, ZONE-IV, LTU
Vs
Messrs PHARMEVO (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
21(l), 13(7), 21(c), 122, 122(1), 174(2)		 2012 PTD 1535
Federal Tax Ombudsman 2012 Messrs UMER TRADING CO. through Mrs. Javeria Sohail Amin and 2 others
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
161		 2012 PTD 1380
Peshawar High Court 2012 SAJJAD ALI and others
Vs
SECRETARY (WITHHOLDING TAX), ISLAMABAD and 6 others 		Income Tax Ordinance (XLIX of 2001)
12, 53, Second Sched., Part-I, Cl. 39		 2012 PTD 1279
Appellate Tribunal Inland Revenue 2012 Syed Shabbar Zaidi, FCA and Aziz Nishtar
Vs
Shafquat Hussain Kehar, D.R. and Ghulam Mustafa Rahu D.R. 		Income Tax Ordinance (XLIX of 2001)
59B, 67, 177, 122(1), 122(5A)		 2012 PTD 1268
103 TAX 155
Islamabad High Court 2012 Messrs OCEAN PAKISTAN LIMITED, ISLAMABAD. through Chief Executive Officer
Vs
FEDERAL BOARD OF REVENUE, through Chairman and 2 others 		Income Tax Ordinance (XLIX of 2001)
122(SA), (9)		 2012 PTD 1209
Appellate Tribunal Inland Revenue 2012
Vs
 Income Tax Ordinance (XLIX of 2001)
122-A		 2013 PTD 1239
Federal Tax Ombudsman 2012 MUHAMMAD SALEEM SARWAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 177		 2012 PTD 401
Appellate Tribunal Inland Revenue 2012 M/S ENGINEERING TECHNOLOGY INTERNATIONAL (PVT.) LTD., RAWALPINDI
Vs
ADDITIONAL COMMISSIONER, INLAND REVENUE (AUDIT-I) AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 114(6), Second Schedule, (131), 122(3), 122(5A), 201(1A)		 2012 PTD 1198
Federal Tax Ombudsman 2012 Messrs ALANDICK AND COMPANY LTD., ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
113, 122-A, 153(1)(b) ,170(4)		 2012 PTD 439
Federal Tax Ombudsman 2012 Messrs LAL GHEE AND OIL MILLS MALAKAND AGENCY
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 124(1) , 148		 2012 PTD 449
Federal Tax Ombudsman 2012 UMER SHAHID Proprietor U.S. Motors, Lahore
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
121, 122, 122(9)		 2012 PTD 463
Appellate Tribunal Inland Revenue 2012 COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA
Vs
MUHAMMAD SIDDIQUE 		Income Tax Ordinance (XLIX of 2001)
111, 121, 116(1) , 111(1)(b)		 2012 PTD 467
Federal Tax Ombudsman 2012 MUMTAZ HUSSAIN MIAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
151, 151(1)(a), Second Sched		 2012 PTD 475
Appellate Tribunal Inland Revenue 2012 Messrs HUB POWER COMPANY LTD., ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE (AUDIT), ZONE-III, LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1), 122(5A) & 122(9), -Second Sched.,		 2012 PTD 507
Inland Revenue Appellate Tribunal of Pakistan 2012 C.I.R., ZONE-II, R.T.O., MULTAN
Vs
Messrs ARAIN FIBERS LTD., MULTAN 		Income Tax Ordinance (XLIX of 2001)
151(1)(d), 161(IB)		 2012 PTD 1189
Appellate Tribunal Inland Revenue 2012 Messrs MIDAS COMMUNICATIONS CO., ISLAMABAD
Vs
C.I.R., L.T.U., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
21(c), 221 ,122(5), 2(38A)		 2012 PTD 518
Appellate Tribunal Inland Revenue 2012 Messrs BLACK GOLD INDUSTRY, LAHORE
Vs
C.I.T., P.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
122		 2012 PTD 532
Appellate Tribunal Inland Revenue 2012 MUHAMMAD SAEED
Vs
C.I.R., ZONE-I, R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
127, 122C , 120(1)(b)		 2012 PTD 547
Appellate Tribunal Inland Revenue 2012 Messrs AES PAK GEN (PVT.) COMPANY and others
Vs
COLLECTOR OF SALES TAX, MULTAN 		Sales Tax Act (VII of 1990)
46, 7, 8		 2011 PTD 1766
105 TAX 345
Federal Tax Ombudsman 2012 WAHEED SHAHZAD BUTT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
153		 2012 PTD 554
Appellate Tribunal Inland Revenue 2012 C.I.R., ZONE-lI, R.T.O., MULTAN
Vs
Messrs PATWAL COLD STORAGE AND CNG STATION, SAHIWAL 		Income Tax Ordinance (XLIX of 2001)
122(5)(9), 177, 175, 120 , 182		 2012 PTD 1184
106 TAX 73
Supreme Court of Pakistan 2012 CHAIRMAN, F.B.R. AND OTHERS
Vs
IDREES TRADERS AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
177, 177(4), 177(4)(a), 177(4)(b), 177(4)(c), 177(4)(d),		 2012 PTD 693
Appellate Tribunal Inland Revenue 2012 Messrs YASRAB CORPORATION
Vs
C.I.R./R.T.O., PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
53, 54, 55, 159, 170, 131		 2012 PTD 699
Appellate Tribunal Inland Revenue 2012
Vs
 Income Tax Ordinance (XLIX of 2001)
128(5), 161, 205, 131		 2012 PTD 704
Appellate Tribunal Inland Revenue 2012
Vs
 Income Tax Ordinance (XLIX of 2001)
53, 54, 55, 159 ,153, 131, Part-I, Second Schedule		 2012 PTD 713
Federal Tax Ombudsman 2011 HAMID ASHRAF, PROPRIETOR H.A. CONSTRUCTION, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 2001
122(5), 122(5A), 170(4),120(1) , 122(3), 170		 2011 PTD 2336
Inland Revenue Appellate Tribunal of Pakistan 2011 COMMISSIONER OF INCOME TAX (LEGAL DIVISION), ISLAMABAD
Vs
Messrs WARID TELECOM (PVT.) LTD., LAHORE and 2 others 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 22, 23, 24(3), 24(11), 49(3), 113(2)(c), 122, 122(1), 153, 177 		2011 PTD 1950
Appellate Tribunal Inland Revenue 2011 COMMISSIONER INLAND REVENUE, LEGAL DIV. RTO, HYDERABAD
Vs
Messrs SHAD & CO. CARRIAGE CONTRACTOR HEAD OFFICE; HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
12(2)(c)(d), 13(2), 21(l), 21(m), 22(12), 18(3), 114, 177, 122, 122(3)(b), 122(4), 122(5), 122(9), 22(3)(b), 114(6), 174(4)(a), 174(4)(b)		 2011 PTD 2389
Federal Tax Ombudsman 2011 SHABBIR AHMAD SUMRA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 171		 2011 PTD 2455
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs RAFI ELECTRONICS CORPORATION (PVT.) LTD., LAHORE
Vs
C.I.T., R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
114, 115(4)(5)(6), 121, 122, 122(4)(5), 122(5A), 144(6), 177, 221		 2011 PTD 936
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs MERCK (PVT.) LIMITED, KARACHI
Vs
C.I.T., LEGAL DIVISION, LARGE TAXPAYERS UNIT, KARACHI 		Income Tax Ordinance (XLIX of 2001)
21, 21(l), 32(2), 71, 122(5A), 221		 2011 PTD 1906
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.R. LEGAL DIVISION, LTU, LAHORE and others
Vs
Messrs SERVICE INDUSTRIES LIMITED, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
2(36), 20, 21, 21(c), 21-K, 62, 122(5), 148, 169, 221		 2011 PTD 901
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs PAKISTAN HOTELS DEVELOPERS LTD., KARACHI
Vs
D.C./TO.XII AD LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
20, 21(n), 22, 23, 34, 37(5), 131		 2011 PTD 1857
Appellate Tribunal Inland Revenue 2011 Messrs DJM SECURITIES (PVT.) LTD., KARACHI
Vs
C.I.T., RTO, KARACHI 		Income Tax Ordinance (XLIX of 2001)
111, 59, 114, 122, 210, 211, 111(1)(b), 114(4), 122(5), 122(9), 210(1A)		 2011 PTD 1824
(2011)104 TAX 24
Appellate Tribunal Inland Revenue 2011 Mrs. TEHMINA HASNAIN
Vs
COMMISSIONER INLAND REVENUE, (APPEAL-II), KARACHI 		Income Tax Ordinance (XLIX of 2001)
122, 127, 131		 2011 PTD 1820
104 TAX 68
2010 PTR 91
Appellate Tribunal Inland Revenue 2011 C.I.R., (LEGAL DIVISION) RTO, GUJRANWALA
Vs
Messrs FARA AGRO (PVT.) LTD., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
122, 131		 2011 PTD 1807
104 TAX 137
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.T. (LEGAL DIVISION) L.T.U., ISLAMABAD
Vs
Messrs FAUJI FERTILIZER COMPANY LIMITED 		Income Tax Ordinance (XLIX of 2001)
221(2)		 2011 PTD 893
Federal Tax Ombudsman 2011 MUHAMMAD KHALID RANDHAWA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
15, 68, 74, 132, 155, 169, 170, 171, 132(5), 155(1)(2), 169(1), 170(4), 171(1), 68(2)		 2011 PTD 1396
Islamabad High Court 2011 Messrs AHMED ENTERPRISES, ISLAMABAD
Vs
COMMISSIONER OF TAX (LEGAL) LARGE TAXPAYER UNIT, ISLAMABAD and another 		Income Tax Ordinance (XLIX of 2001)
122(5), 133, 177		 2011 PTD 876
Federal Tax Ombudsman 2011 PUNJAB PRIVATIZATION BOARD, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 161, 236, 122-B, 236-A		 2011 PTD 1386
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.R., LEGAL DIVISION, LTU, LAHORE
Vs
Messrs DAWOOD LAWRANCEPUR LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
2(1A), 57A, 67, 113, 120(1), 122(4), 122(5A)		 2011 PTD 845
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.T., LEGAL DIVISION, LTU, LAHORE
Vs
Messrs AUTOMOTIVE COMPONENTS LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
165, 182(3), 221		 2011 PTD 840
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs CHEMTEX (PVT.), FAISALABAD
Vs
C.I.T.(LEGAL), RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
127, 205		 2011 PTD 834
Federal Tax Ombudsman 2011 M/S. SHAKEEL CONSTRUCTION COMPANY THROUGH MASOOD AHMED ABBASI, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
12, 122, 124, 153, 170, 122(5A)		 2011 PTD 1175
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.T. LEGAL, RTO, FAISALABAD
Vs
NIAZ MUHAMMAD 		Income Tax Ordinance (XLIX of 2001)
170		 2011 PTD 784
Appellate Tribunal Inland Revenue 2011 M/s. CARGO SERVICE (PVT.) LTD., LAHORE and others
Vs
DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
132, 130, 130(10), 132(2)		 2011 PTD 2005
(2012)105 TAX 74
Sindh High Court 2011 Messrs E.M. OILS MILLS AND INDUSTRIES LTD. through Director
Vs
COMMISSIONER OF INCOME TAX, AUDIT DIVISION II, COMPANIES III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
109, 122, 177		 2011 PTD 2708
(2011)104 TAX 408
2012 PTCL 517
Appellate Tribunal Inland Revenue 2011 Messrs UNITEX INDUSTRIES (PVT.) LTD., KARACHI
Vs
A.C.I.R.-B, AUDIT DIVISION-I, R.T.O., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 120, 210, 210(1A), 211, 67, 154(1), 28		 2011 PTD 2252
2011 TAX 375
104 TAX 375
Appellate Tribunal Inland Revenue 2011 Maulvi AHMED SAGHEER
Vs
COMMISSIONER OF INCOME/WEALTH TAX (APPEALS) COMPANIES ZONE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2, 137, 138, 210, 2(13), 2(65)		 2011 PTD 1970
(2011)104 TAX 315
Sindh High Court 2011 COMMISSIONER (LEGAL) INLAND REVENUE
Vs
Messrs EFU GENERAL INSURANCE LTD. 		Income Tax Ordinance (XLIX of 2001)
3, 67, 99, 100, 214, 100-A, 5, 6, 6-A, 8, 9		 2011 PTD 2042
(2011)104 TAX 313
2012 PTCL 121
Sindh High Court 2011 KARACHI PORT TRUST, KARACHI
Vs
COMMISSIONER INLAND REVENUE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
147, 147(6), 147(7)		 2011 PTD 1996
(2011)104 TAX 287
2012 PTCL 71
Appellate Tribunal Inland Revenue 2011 Messrs AVARI HOTELS LIMITED, KARACHI
Vs
COMMISSIONER INLAND REVENUE, LEGAL DIVISION, L.T.U., KARACHI 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(9), 177, 67		 2011 PTD 2265
2011 TAX 265
Appellate Tribunal Inland Revenue 2011 C.I.T., LEGAL DIVISION, RTO, LAHORE
Vs
Messrs PLASCOAT SYSTEM, LAHORE 		Income Tax Ordinance (XLIX of 2001)
114, 115, 120, 122, 131, 153, 115(4), 122(5-A)		 2011 PTD 1800
(2011)104 TAX 198
Sindh High Court 2011 SHAHNAWAZ (PVT.) LTD. THROUGH DIRECTOR FINANCE
Vs
PAKISTAN THROUGH THE SECRETARY MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN, ISLAMABAD AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
74, 120, 143, 174, 177, 214, 143(3), 174(3), 214-C 		2011 PTD 1558
(2011)104 TAX 164
2011 PTCL 914
Appellate Tribunal Inland Revenue 2011 Messrs MEHMOOD MEHBOOB BROTHERS (PVT.) LIMITED, MULTAN
Vs
C.I.R., R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
122 (SA), 29 ,122(5A), 67		 2011 PTD 2370
104 TAX 149
2011 TAX 149
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.R. LEGAL DIVISION, RTO, KARACHI
Vs
Messrs JIN TECHNOLOGIES (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
111, 122, 127, 131		 2011 PTD 1172
Appellate Tribunal Inland Revenue 2011 C.I.R., LD, R.T.O., KARACHI
Vs
Messrs NATIONAL MEDICAL CENTRE, KARACHI 		Income Tax Ordinance (XLIX of 2001)
128, 165, 182, 190, 128(5), 182(3)		 2011 PTD 1893
(2011)104 TAX 145
Federal Tax Ombudsman 2011 AZIM KHAN MARWAT, SECRETARY GENERAL PAKISTAN LIBRARY ASSOCIATION, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
Second Sched, Part-III, CI. (2)		 2011 PTD 2476
104 TAX 142
Lahore High Court 2011 Messrs BARKAT ALI SALAH UD DIN AHMAD & CO. (PVT.) LTD. through Director
Vs
FEDERATION OF PAKISTAN through Secretary Finance and 3 others 		Income Tax Ordinance (XLIX of 2001)
177		 2011 PTD 1122
Appellate Tribunal Inland Revenue 2011 M/S. ASKARI AVIATION (PRIVATE) LTD., ISLAMABAD
Vs
COMMISSIONER INLAND REVENUE (APPEALS-I), ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 131, 153(1)(C), 233		 2011 PTD 1219
(2011)104 TAX 110
Appellate Tribunal Inland Revenue 2011 Messrs RAKHSHANI BUILDERS, QUETTA
Vs
CIR (APPEALS), HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
127		 2011 PTD 2758
(2012)105 TAX 353
Appellate Tribunal Inland Revenue 2011 C.I.R., (LEGAL), R.T.O., RAWALPINDI
Vs
WASEEM IQBAL ANSARI 		Income Tax Ordinance (XLIX of 2001)
120, 113-A, 114, 115(4), 177, 177(4)		 2011 PTD 1455
(2011)104 TAX 104
2011 PTR 159
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2011 C.I.R., ZONE-II, L.T.U., KARACHI
Vs
Messrs NAQSHBANDI INDUSTRIES LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
56, 22(8)(b), 11		 2011 PTD 2809
(2012)105 TAX 355
Appellate Tribunal Inland Revenue 2011 C.I.T., (LEGAL), DIVISION, R.T.O., LAHORE
Vs
Messrs SARGODHA TEXTILE MILLS LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
34, 122, 131, 34(5)		 2011 PTD 1897
(2011)104 TAX 81
Appellate Tribunal Inland Revenue 2011 Messrs SARFARAZ AHMED & BROTHERS, ROHRI
Vs
C.I.R., R.T.O., SUKKUR 		Income Tax Ordinance (XLIX of 2001)
221		 2011 PTD 2368
Appellate Tribunal Inland Revenue 2011 Messrs DAWOOD CAPITAL MANAGEMENT LIMITED, KARACHI
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE-D, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
21		 2011 PTD 2772
(2012)105 TAX 402
Appellate Tribunal Inland Revenue 2011 Messrs ZEPHYR TEXTILES LTD., LAHORE
Vs
C.I.R. (LEGAL) R.T.O 		Income Tax Ordinance (XLIX of 2001)
154, 221, Seventh Sched, Part-II & III		 2011 PTD 2290
(2012)105 TAX 290
Karachi High Court 2011 A.P. MOLLER THROUGH AGENT
Vs
TAXATION OFFICER OF INCOME TAX AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
4, 7, 11, 101, 107, 143, 4(1), 7(1)(b)		 2011 PTD 1460
(2011)104 TAX 78
Lahore High Court 2011 COMMISSIONER OF INCOME TAX/WEALTH TAX, LEGAL DIVISION, MULTAN
Vs
Lady Dr. MUSARRAT MUMTAZ, C/o D.H.Q. Hospital, D.G. Khan 		Income Tax Ordinance (XXXI OF 1979)
62, 111, 134, 136(1), 239		 2011 PTD 2358
104 TAX 61
2012 PTCL 152
Appellate Tribunal Inland Revenue 2011 M/S. UNITED SALES (PRIVATE) LTD., KARACHI
Vs
COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, KARACHI 		Income Tax Ordinance (XLIX of 2001)
122, 129, 131, 122(5-A)		 2011 PTD 1250
(2011)104 TAX 19
Appellate Tribunal Inland Revenue 2011 Messrs SHAMS TEXTILE MILLS LTD., LAHORE
Vs
C.I.T., L.T.U., LAHORE and another 		Income Tax Ordinance (XLIX of 2001)
39, 18, 21, 34 (5), 153, 67,		 2011 PTD 2440
2012 SLD 10
Appellate Tribunal Inland Revenue 2011 SIGMA MOTORS (PVT.) LTD., ISLAMABAD
Vs
TAXATION OFFICER (AUDIT V), LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
21, 23, 56, 57, 67, 156, 221, 156(4), 21(g), 56(1), 57(4)		 2011 PTD 1039
Peshawar High Court 2011 M/S. DELTA CNG STATION, PESHAWAR
Vs
FEDERATION OF PAKISTAN, THROUGH SECRETARY LAW, ISLAMABAD & 5 OTHERS 		Income Tax Ordinance, 2001
80-D, 234, 80, 235, 234(A)(3), 80-CC, 80-C,		 2011 PTD 104
(2011)103 TAX 216
2011 PTCL 467
Lahore High Court 2011 AL KARAM CNG and others
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
156, 147, 159, 169, 170, 234, 235, 147(1)(d), 156(a), 159(1), 169(2)(a), 234(a), 235(3)		 2011 PTD 1
(2011)103 TAX 96
2011 PTCL 192
2010 PTR 40
Appellate Tribunal Inland Revenue 2011 C.IT./W.T. (LEGAL), RTO, RAWALPINDI
Vs
Brig. IRFAN-UL-HAQ 		Income Tax Ordinance (XLIX of 2001)
120, 120(1A), 120(14), 121, 122, 122(5), 122(9), 126(2)(a), 126(2)(b), 177, 177(4)(a), 177(4)(b), 177(4)(c), 177(4)(d), 177(4), 177(6)		 2011 PTD 2590
(2012)105 TAX 201
Peshawar High Court 2011 COMMISSIONER OF INCOME TAX (LEGAL) INLAND REVENUE, REGIONAL TAX OFFICE, PESHAWAR
Vs
Messrs EVER GREEN TRADING COMPANY, CARRIAGE CONTRACTOR, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
133, 153, 153(1)(b)(c), 153(9)		 2011 PTD 549
(2011)103 TAX 62
2011 PTCL 727
Federal Tax Ombudsman 2011 Messrs SPEL FUJIYA LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170		 2011 PTD 1296
101 TAX 100
Appellate Tribunal Inland Revenue 2011 Messrs SUPREME TEC. INTERNATIONAL, KOT ADDU
Vs
C.I.R. (RTO), MULTAN 		Income Tax Ordinance (XLIX of 2001)
131, 132		 2011 PTD 1793
(2012)105 TAX 193
Appellate Tribunal Inland Revenue 2011 Messrs HONDA ATLAS CARS (PAKISTAN) LTD, LAHORE
Vs
C.I.T., LEGAL DIVISION, LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
148, 148(7), 177 , 122(5A), 21(c), 2(54) & 152(1), 23, 221, 21(g) & 34(3), 75, 67, 113, 222		 2011 PTD 967
103 TAX 383
Delhi High Court (India) 2011 COMMISSIONER OF TNCOMETAX
Vs
JAGATJIT INDUSTRIES LTD. 		Income Tax Act, 1961
37,256,256(2)		 2001 PTD 3798
(2000) 241 ITR 556 = (2000) 82 TAX 511
Delhi High Court (India) 2011 COMMISSIONER OF TNCOMETAX
Vs
JAGATJIT INDUSTRIES LTD. 		Income Tax Act, 1961
37,256,256(2)		 2001 PTD 3798
(2000) 241 ITR 556 = (2000) 82 TAX 511
Appellate Tribunal Inland Revenue 2011 C.I.R., LEGAL DIVISION, LTU, LAHORE
Vs
Messrs TETRA PAK PAKISTAN LTD., LAHORE 		Income Tax Ordinance (XLIX of 2001)
113, 131, 154, 154(4)		 2011 PTD 1804
2011 PTD 1804
Supreme Court of Pakistan 2011 COMMISSIONER OF INCOME TAX, LAHORE and others
Vs
Messrs PROSPERITY WEAVING MILLS (PVT.) LTD. and others 		Income Tax Ordinance (XXXI OF 1979)
Second Sched. Part-I, Cls. 77-C, 77-C(A)		 2011 PTD 159
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs MAZHAR EYE CLINIC, RAWALPINDI
Vs
CIR, LTU, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
221		 2011 PTD 767
Appellate Tribunal Inland Revenue 2011 Messrs PROGRESSIVE WEAVERS (PVT.) LTD., FAISALABAD
Vs
C.I.T., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
114, 9, 120, 122, 131, 114(6), 122(3)(b), 122(5-A)		 2011 PTD 2026
(2012)105 TAX 185
Inland Revenue Appellate Tribunal of Pakistan 2011 CIR, (LEGAL), RTO, ISLAMABAD
Vs
Messrs COMPETITIVENESS SUPPORT FUND, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2 (48), 127, Sixth Schedule., Part-I, Rr.14 , 2(1)(e)		 2011 PTD 751
Appellate Tribunal Inland Revenue 2011 C.I.R. (APPEALS), ABBOTABAD
Vs
M. MASOOD KHAN 		Income Tax Ordinance (XLIX of 2001)
114, 114(4), 121, 127, 131		 2011 PTD 1439
(2012)105 TAX 172
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs GOOD LUCK TRADING COMPANY, RAWALPINDI
Vs
CIR, RTO, RAWALPINDI 		Income Tax Ordinance (XLIX of 2001)
2(38A), 2(65), 221		 2011 PTD 748
Appellate Tribunal Inland Revenue 2011 C.I.T., ZONE-1, R.T.O.; KARACHI
Vs
Messrs Mrs. SALMA AMIN TAI, SECURITIES (PVT.) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
2(46), 151, 233A (1) (d), 122 (5A), 122(9), 131(1)(d)		 2011 PTD 2234
(2012)105 TAX 163
Appellate Tribunal Inland Revenue 2011 Messrs. KARACHI ELECTRIC SUPPLY CORPORATION, LTD., KARACHI
Vs
COMMISSIONER/ADDITIONAL COMMISSIONER INLAND REVENUE, RANGE B, ZONE-III, LTU, KARACHI 		Income Tax Ordinance (XLIX of 2001)
127, 122 (SA), 122(9), 113		 2011 PTD 2286
2012 TAX 144
(2012)105 TAX 144
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.T. LEGAL DIVISION, RTO, LAHORE
Vs
MUHAMMAD MUNIR CHAUDHRY 		Income Tax Ordinance (XLIX of 2001)
127, 170(2)(4)(5)		 2011 PTD 744
Federal Tax Ombudsman 2011 WAHEED SHAHZAD BUTT
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 153		 2011 PTD 1672
(2011)104 TAX 1
Inland Revenue Appellate Tribunal of Pakistan 2011 Ahmed, I.T.P.
Vs
Muhammad Tahir, D.R. 		Income Tax Ordinance (XLIX of 2001)
111, 122(5), 184(2)(a)		 2011 PTD 719
Inland Revenue Appellate Tribunal of Pakistan 2011 Ikram ul Haq
Vs
Muhammad Tahir, D.R. 		Income Tax Ordinance (XLIX of 2001)
18, 37, 122(5A), 153(1)(c)		 2011 PTD 705
Lahore High Court 2011 EAST PAKISTAN CHROME TANNERY (PVT.) LTD
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
221		 2011 PTD 2643
(2011)104 TAX 241
2012 PTCL 565
Appellate Tribunal Inland Revenue 2011 COMMISSIONER INLAND REVENUE (LEGAL), KARACHI
Vs
SCANWELL LOGISTIC PAKISTAN (PVT.) LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
7, 21, 21(c), 111, 122, 131, 152, 177, 122(1), 152(2), 177(4)(d), 21(c) 		2011 PTD 1419
(2011)103 TAX 455
Federal Tax Ombudsman 2011 M/S. SPEL FUJIYA LTD. THROUGH PRINCIPAL OFFICER
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 170, 221		 2011 PTD 1414
(2010)101 TAX 97
Sindh High Court 2011 LOTTE PAKISTAN PTA LTD. Through Chief Financial Officer and Company Secretary
Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 4 others 		Income Tax Ordinance (XLIX of 2001)
2(68), 4A, 74		 2011 PTD 2229
2012 PTCL 19
Lahore High Court 2011 Messrs FAROOQ KHALID PIPE MILLS (PVT.) LIMITED, LAHORE through Director
Vs
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 5 others 		Income Tax Ordinance (XLIX of 2001)
Income Tax Ordinance (XLIX of 2001)		 2011 PTD 2227
2012 PTCL 282
Appellate Tribunal Inland Revenue 2011 Naveed A. Andrabi
Vs
Manzoor Hussain Shad, D.R. 		Income Tax Ordinance (XLIX of 2001)
122		 2011 PTD 693
102 TAX 566
Inland Revenue Appellate Tribunal of Pakistan 2011 A & A (PVT.) LIMITED, DHA, LAHORE
Vs
C.I.R., RTO-1, LAHORE 		Income Tax Ordinance (XLIX of 2001)
37, 117, 122, 177, 117(1), 122(5), 37(5)		 2011 PTD 1351
(2011)103 TAX 437
Sindh High Court 2011 BP PAKISTAN EXPLORATION AND PRODUCTION INC., KARACHI
Vs
ADDITIONAL COMMISSIONER, INLAND REVENUE-B ENFORCEMENT AND COLLECTION DIVISION-I, KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
122 (5A), 127, 187 (1)		 2011 PTD 647
Appellate Tribunal Inland Revenue 2011 COMMISSIONER OF INCOME TAX, HYDERABAD
Vs
Messrs NEW MALIK GOODS, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
114, 115, 120, 170, 114(6), 153(1)b), 115(4), 170(4)		 2011 PTD 473
Appellate Tribunal Inland Revenue 2011 Messrs TWIN CITY HOUSING (PVT.) LTD., ISLAMABAD
Vs
C.I.R., LTU, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
32, 34, 36, 120, 122, 122(1)(5)		 2011 PTD 1918
(2012)105 TAX 14
Sindh High Court 2011 COMMISSIONER (LEGAL) INLAND REVENUE
Vs
E.N.I. PAKISTAN (M) LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
147, 147(1), 147(4A), 147(4B), 147(6), 147(7), 205		 2011 PTD 476
Appellate Tribunal Inland Revenue 2011 Messrs JS INVESTMENT LIMITED, KARACHI
Vs
ADDITIONAL COMMISSIONER INLAND REVENUE-E, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
66A, 62, 65		 2011 PTD 2362
(2012)105 TAX 26
Appellate Tribunal Inland Revenue 2011 COMMISSIONER, LEGAL DIVISION, RTO, HYDERABAD
Vs
Messrs LATIF NIAZI EDUCATIONAL SOCIETY, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
80, 113, 122, 122(5A), 80(2)(b)(v), Second Sched., Cl. (92)		 2011 PTD 565
Appellate Tribunal Inland Revenue 2011 CIR, LD, RTO, HYDERABAD
Vs
HASSAN MASOOD BAIG, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122 (5A), 122(1), 122(4), 120 , 114		 2011 PTD 590
Appellate Tribunal Inland Revenue 2011
Vs
 Income Tax Ordinance (XLIX of 2001)
21(l), 50(8), 52, 161, 205		 2011 PTD 733
Federal Tax Ombudsman 2011 PETITIONER(S): NAVEED ILYAS
Vs
RESPONDENT(S): SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 122, 122(5A), 122-A		 2011 PTD 1178
Federal Tax Ombudsman 2011 PETITIONER(S): SH. ZAFAR ABBAS AND 4 OTHERS
Vs
RESPONDENT(S): SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120-A, 214, 214-A		 2011 PTD 1196
Federal Tax Ombudsman 2011 PETITIONER(S): M/S. PORT QASIM AUTHORITY, KARACHI
Vs
RESPONDENT(S): SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
53, 54, 55, 122, 122(5A)		 2011 PTD 1225
Federal Tax Ombudsman 2011 PETITIONER(S): SIRAJUDDIN KHALID
Vs
RESPONDENT(S): THE SECRETARY REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A)		 2011 PTD 1606
Appellate Tribunal Inland Revenue 2011 Messrs SACRAL RICE MILLS, Proprietor Girdharilal Khorwah
Vs
C.I.R., AUDIT DIVISION, RTO, HYDERABAD 		Income Tax Ordinance (XLIX of 2001)
122(4)(5), 209, 210, 211, 262, 120, 114(6) 		2011 PTD 2704
(2012)105 TAX 340
Sindh High Court 2011 Messrs LALAZAR SHIPPING (PVT.) LTD. through Chairman/Chief Executive Officer, Karachi
Vs
COMMISSIONER INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
22 (8), 37, 133 (1), Cl. (21) of Part II, Second Schedule		 2011 PTD 637
Federal Tax Ombudsman 2011 PETITIONER(S): MEHFOOZ ALI
Vs
RESPONDENT(S): SECRETARY REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
12, 149, 131, 132, 12(2)(e)(iv), 132(2)		 2011 PTD 1611
Inland Revenue Appellate Tribunal of Pakistan 2011 Mst. NASEEM AKHTAR, FAISALABAD
Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
11, 122(5), 177		 2011 PTD 553
Inland Revenue Appellate Tribunal of Pakistan 2011 COMMISSIONER INLAND REVENUE, RTO, MULTAN
Vs
MUHAMMAD SIDDIQ TEXTILE MILLS, BUREWALA 		Income Tax Ordinance (XLIX of 2001)
130(8), 130(8AA)		 2011 PTD 505
Appellate Tribunal Inland Revenue 2011 PETITIONER(S): M/S. NAVEED ENTERPRISES, FAISALABAD
Vs
RESPONDENT(S): COLLECTOR SALES TAX AND FEDERAL EXCISE (RTO), FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
131, 132(2)		 2011 PTD 1629
Sindh High Court 2011 ABN AMRO BANK (ROYAL BANK OF SCOTLAND)
Vs
TAXATION OFFICER III, AUDIT DIVISION LARGE TAXPAYER UNIT, KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
2(40), 11(6), 101(3), 105		 2011 PTD 438
Federal Tax Ombudsman 2011 PETITIONER(S): M/S. T.F. PIPES, ISLAMABAD
Vs
RESPONDENT(S): SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
60, 122, 170, 221, 122-A, 60-A		 2011 PTD 1666
Federal Tax Ombudsman 2011 WAHEED SHAHZAD BUTT
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
111(1), 206, Second Sched., (45-A)		 2011 PTD 2533
(2012)105 TAX 5
Inland Revenue Appellate Tribunal of Pakistan 2011 COMMISSIONER LEGAL DIVISION, KARACHI
Vs
Messrs MERCK (PRIVATE) LIMITED, KARACHI 		Income Tax Ordinance (XLIX of 2001)
149, 156		 2011 PTD 382
Federal Tax Ombudsman 2011 HASSAN EHSAN COTTON GINNER
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
153, 161, 122, 122-B		 2011 PTD 1676
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.R. (LEGAL DIVISION) LTU, ISLAMABAD
Vs
Messrs AHMED ENTERPRISES, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(1)(9), 177 		2011 PTD 372
Federal Tax Ombudsman 2011 Messrs GHAZI BAROTHA CONTRACTORS
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 164(2), 59-A, 80, 143, 59, 143-B, 80-C, 164, Clause 9-A of Part-IV of Second Sched.		 2011 PTD 1685
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs FAUJI FERTILIZER COMPANY LTD
Vs
C.I.R. (LEGAL DIVISION) L.T.O., ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(19)(f), 2(42), 2(63), 5, 4, 8, 19(2), 30, 39, 80, 94(2)(3)(5), 122(5A), 124(5), 150, First Schedule.		 2011 PTD 352
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.T./W.T., GUJRANWALA ZONE, GUJRANWALA
Vs
Dr. AKMAL HUSSAIN 		Income Tax Ordinance (XLIX of 2001)
111(1)(b), 122, 122(9), 176, 210		 2011 PTD 321
Inland Revenue Appellate Tribunal of Pakistan 2011 TEHSIL MUNICIPAL ADMINISTRATION, BHAKKAR
Vs
C.I.R. (APPEALS), R.T.O., FAISALABAD 		Income Tax Ordinance (XLIX of 2001)
153(1)(c), 161		 2011 PTD 317
Federal Tax Ombudsman 2011 Messrs RIAZ TEXTILE MILLS LTD., KARACHI
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
Second Sched, 159, 160, 161		 2011 PTD 1692
Inland Revenue Appellate Tribunal of Pakistan 2011 Messrs NESPAK FOUNDATION, LAHORE
Vs
C.I.T., LEGAL DIVISION, R.T.O., LAHORE 		Income Tax Ordinance (XLIX of 2001)
80 (2)(b)(v), First Schedule.		 2011 PTD 293
Appellate Tribunal Inland Revenue 2011 PAKISTAN TELECOMMUNICATION CO. LTD, ISLAMABAD
Vs
DCIT, CIR 11, COMPANIES ZONE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2, 2(54)		 2011 PTD 1716
Inland Revenue Appellate Tribunal of Pakistan 2011 C.I.R. (LEGAL), LTU, ISLAMABAD
Vs
Messrs AL GHURAIR GIGA PAKISTAN (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
21, 39, 56, 57(iii)		 2011 PTD 286
Inland Revenue Appellate Tribunal 2011 Messrs BAHRIA TOWN, RAWALPINDI and others
Vs
TAXATION OFFICER (AUDIT-III), ISLAMABAD and another 		Income Tax Ordinance (XLIX of 2001)
21(l), 126(2)(a)(b), 177(4)(a)(b)(c)(d), 177, 120, 120(1A) & 121		 2011 PTD 1771
Appellate Tribunal Inland Revenue 2011 C.I.T. (LEGAL) RTO, RAWALPINDI
Vs
SHARIF HUSSAIN 		Income Tax Ordinance (XLIX of 2001)
114, 115, 120, 122		 2011 PTD 257
103 TAX 93
Inland Revenue Appellate Tribunal 2011 MESSRS INTERLOOP (PVT.) LTD., FAISALABAD
Vs
COLLECTOR OF SALES TAX (R.T.O.), FAISALABAD 		Sales Tax Act, 1990
45(2)(iii)		 2011 PTD 2086
Income-tax Appellate Tribunal Pakistan 2011 Yasmeen Sardar
Vs
Amjad Khan Khattak, D.R. 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122(1), 209, 210		 2011 PTD 187
Appellate Tribunal Inland Revenue 2011 Sardar Zafar Mehmood, D.R.
Vs
Khalid Mehmood, FCA 		Income Tax Ordinance (XLIX of 2001)
114, 182, 182(1), 182(1)(i), 120 		2011 PTD 184
102 TAX 199
Appellate Tribunal Inland Revenue 2011 M/S. SHAHSONS PAKISTAN (PVT.) LTD., MULTAN
Vs
C.I.R., R.T.O., MULTAN 		Income Tax Ordinance (XLIX of 2001)
177, 18, 20, 22, 120, 122, 120(1)(b), 122(1), 122(9), 177(4)		 2011 PTD 2158
Inland Revenue Appellate Tribunal of Pakistan 2011 CIR LTU-ISLAMABAD
Vs
Messrs RASTGAR ENGINEERING CO. (PVT.), ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
113, 113(3), 113(3)(d), 120, 121, 154, 169, 221		 2011 PTD 168
103 TAX 6
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
183, 190		 2010 PTD 753
(2010)101 TAX 115
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
61, 62, 62(1),		 2010 PTD 587
(2010)101 TAX 108
Islamabad High Court 2010 TNB LIBETY POWER LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
23, 31, 34, 23(1)(vii), 31(1)(b)		 2010 PTD 802
(2010)101 TAX 105
2010 PTCL 890
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 122, 131, 221		 2010 PTD 12
(2010)101 TAX 101
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
156		 2010 PTD 415
101 TAX 71
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
38, 131, 221		 2010 PTD 89
101 TAX 69
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
62, 135, 156, 135(4), 80, 80C, 80CC		 2010 PTD 708
(2010)101 TAX 59
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
131, 143, 143-B, 221		 2010 PTD 142
101 TAX 37
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
62		 2010 PTD 734
101 TAX 33
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
13, 121, 13(1)(a), 13(1)(d), 13(1)(c)		 2010 PTD 567
101 TAX 29
2010
Vs
 Income Tax Ordinance (XLIX of 2001)
21, 149, 165, 233, 21(c)		 2010 PTD 37
101 TAX 11
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance, 2001
122(5A)		 2010 PTD 2197
102 TAX 505
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
108, 122(5-A), 131 183(1)(b)		 2010 PTD 2174
102 TAX 500
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
21, 40, 67, 122(5-A), 122(9), 21(e), 21(f)		 2010 PTD 111
100 TAX 390
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
121, 131, 177		 2010 PTD 2140
102 TAX 494
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
52		 2010 PTD 1099
(2009)100 TAX 378
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
24, 122, 131		 2010 PTD 2285
102 TAX 475
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
107, 152, 152(2), 161, 205, 205(2)		 2010 PTD 504
100 TAX 361
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
205(1)(b), 147(4), 168		 2010 PTD 1975
102 TAX 443
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
23(1), 62		 2010 PTD 58
(2009)100 TAX 357
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
67, 131		 2010 PTD 2270
102 TAX 430
Karachi High Court 2010 COMMISSIONER OF INCOME TAX, COMPANIES I, KARACHI
Vs
N.I.T. LIMITED 		Income Tax Ordinance (XXXI OF 1979)
2(12), 2(24), 80-D, Second Sched.		 2010 PTD 553
100 TAX 301
2010 PTCL 776
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
62, 131		 2010 PTD 2130
102 TAX 422
Karachi High Court 2010 COMMISSIONER OF INCOME TAX
Vs
NATIONAL REFINERY LIMITED, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
23		 2010 PTD 737
(2009)100 TAX 289
2010 PTCL 761
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 122, 123, 39, 131		 2010 PTD 2463
102 TAX 413
Karachi High Court 2010 COMMISSIONER OF INCOME TAX
Vs
SANAULLAH WOOLLEN MILLS LTD. 		Income Tax Ordinance (XXXI OF 1979)
23, Third Sched. Rr. 1, 3		 2010 PTD 278
100 TAX 282
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
128, 161, 165, 221, 131		 2010 PTD 2120
102 TAX 397
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
64, 239, 63, 210, 56, 64(3), 211,		 2010 PTD 660
(2009)100 TAX 206
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
131, 156, 161, 205		 2010 PTD 2178
102 TAX 385
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
83, 156, 83(3), 83(4)		 2010 PTD 561
100 TAX 200
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
49, 122, 122(5A), 131		 2010 PTD 2306
102 TAX 336
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
61, 62, 62(1)		 2010 PTD 582
(2009)100 TAX 191
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
177, 176, 122(1) 122(5)		 2010 PTD 1709
102 TAX 284
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
171, 120, 147, 170, 147(10), 170(3), 170(4), 171(1), 171(2), 171(2)(c)		 2010 PTD 519
100 TAX 178
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 205,Second Sched, (12), (25)Sixth Sched		 2010 PTD 2559
102 TAX 267
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 12(6), 149(2) , 205, 12(8), 205		 2010 PTD 2490
102 TAX 253
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 111(1), 111(1)(b), 128(5), 177(2), 177(4), 120, 122(5), 122(5A), 129(9)		 2010 PTD 1733
102 TAX 246
Lahore High Court 2010 COMMISSIONER INCOME TAX, LEGAL DIVISION, MULTAN
Vs
Messrs CRESS GAS CARRIERS, SAHIWAL 		Income Tax Ordinance (XLIX of 2001)
131, 115(4) , 153(1)		 2010 PTD 2349
102 TAX 229
2011 PTCL 88
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
156		 2010 PTD 91
100 TAX 167
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
131, 138, 210, 239		 2010 PTD 494
100 TAX 150
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 205, 221		 2010 PTD 150
100 TAX 101
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
2, 59, 61, 62, 63, 161, 182, 205, 239, 2(65), 239(2), 59(A)		 2010 PTD 153
100 TAX 84
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5), 177		 2010 PTD 1700
102 TAX 193
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
49, 11, 18, 39, 40, 80, 122, 122(5-A), 49(2), 49(4), 80(2)(b)		 2010 PTD 355
(2009)100 TAX 41
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
114, 115, 115(4), 153, 182, 182(1)		 2010 PTD 1394
(2010)102 TAX 196
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 177, 120(1), 121(4), 122(4), 177(5), 177(6), 177(8)		 2010 PTD 30
100 TAX 374
Peshawar High Court 2010 Messrs A.G.E. INDUSTRIES (PVT.) LTD
Vs
IAC OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
136 , 62, 66-A		 2010 PTD 1850
102 TAX 192
Karachi High Court 2010 COMMISSIONER OF INCOME TAX, KARACHI
Vs
Messrs GRINDLAYS BANK PLC, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
24(e),24-C 163		 2010 PTD 2012
102 TAX 178
Appellate Tribunal Inland Revenue 2010 COMMISSIONER OF INCOME TAX
Vs
ASSOCIATED INDUSTRIES 		Income Tax Ordinance (XXXI OF 1979)
88 , 104, 59, 59-A, 62, 63, 65		 2010 PTD 2003
102 TAX 174
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
236, 161, 205, 137		 2010 PTD 2457
102 TAX 168
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
170, 170(1), 170(4), 170(5), 170(2)(c), 170(2)		 2010 PTD 768
(2010)102 TAX 159
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
182		 2010 PTD 1373
(2010)102 TAX 137
Karachi High Court 2010 Syed NASIR ALI and 33 others
Vs
PAKISTAN through Secretary Ministry of Law, Islamabad and 3 others 		Income Tax Ordinance (XLIX of 2001)
2(20)(63), 4, 12(2)(a)		 2010 PTD 1924
(2010)102 TAX 132
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
111		 2010 PTD 1654
102 TAX 116
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
39, 122, 221, Second Sched., Cl. 132		 2010 PTD 1121
(2010)102 TAX 70
Appellate Tribunal Inland Revenue 2010 UCH POWER (PVT.) LTD. and others
Vs
INCOME TAX APPELLATE TRIBUNAL and others 		Income Tax Ordinance (XXXI OF 1979)
23(1)(vii), 34 Second Sched, 31(1)(b)		 2010 PTD 1809
102 TAX 69
2011 PTCL 380
Karachi High Court 2010 Messrs BOSTAN INTERNATIONAL
Vs
COMMISSIONER OF INCOME TAX, ZONE C, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
13, 22, 62, 65, 136, 136(2), 133		 2010 PTD 1275
(2010)102 TAX 44
2011 PTCL 177
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
85, 80(2)(a), 92, 93, 122(9)		 2010 PTD 1978
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 177		 2010 PTD 2483
Inland Revenue Appellate Tribunal 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
20, 21(l), 24(ff), 122, 122(1)(5)		 2010 PTD 2356
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
177, 122, 120		 2010 PTD 2162
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
207, 210, 211, 190		 2010 PTD 2158
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
170		 2010 PTD 2139
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
148		 2010 PTD 2105
2010 PTCL 546
Lahore High Court 2010 DEFENCE HOUSING AUTHORITY through Secretary
Vs
DEPUTY COMMISSIONER INCOME TAX and 3 others 		Income Tax Ordinance (XLIX of 2001)
49A 122(1)(5)(5-A)		 2010 PTD 2552
103 TAX 52
2011 PTCL 448
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
132, 132(2A), 221, 221(1), 221(3), Second Sched., Cl. 3A		 2010 PTD 1127
(2010)102 TAX 25
Karachi High Court 2010 Messrs EFU GENERAL INSURANCE LTD. through Joint Managing Director, Karachi
Vs
FEDERATION OF PAKISTAN through Ministry of Law and Parliamentary Affairs. 		Income Tax Ordinance (XLIX of 2001)
21(c), 99, 101, 102, 107, 152, 152(5A), 152(1AA), 152(1BB), 152(5), 161, 163, 163(2), 163(2)(a), 163(2)(b), 163(2)(c), 163(2)(d), 163(2)(e), 205		 2010 PTD 1159
(2010)102 TAX 1
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
13, 132(1)(a)(i) , 13(1)(aa)		 2010 PTD 2414
101 TAX 541
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 161, 177(2), 177(4)(b) 177(4)(d), 205		 2010 PTD 2367
101 TAX 527
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
80, 80-C, 59, 61		 2010 PTD 1209
(2010)101 TAX 518
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
13(1),56,61,63,155, 129(4)		 2010 PTD 2148
101 TAX 507
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
138, 6213(I)(aa), 61, 66(1)(b),66A, 63, 59, 59A		 2010 PTD 2391
101 TAX 493
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122 , 12(2)(d) , 28(1) (b),77(4)2(1A) , 76(5), 21(g), 67		 2010 PTD 1568
101 TAX 422
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
59, 66-A , 59(1)		 2010 PTD 1998
101 TAX 417
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
Second Sched		 2010 PTD 1918
101 TAX 411
Appellate Tribunal Inland Revenue 2010 Salahuddin Ahmed and Amin Malik, F.C.A.
Vs
Rajabuddin, D.R. 		Income Tax Ordinance (XLIX of 2001)
34, 69, 122, 122(1)(5), 34(2)		 2010 PTD 725
(2010)101 TAX 43
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
121, 122, 177, 121(1), 121(1)(d), 122(1), 122(5), 122(9)		 2010 PTD 819
101 TAX 397
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5), 40, 122(5A)		 2010 PTD 1056
101 TAX 393
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 111(1)(6), 114, 114(4), 121, 239, 239(1)		 2010 PTD 1174
(2010)101 TAX 389
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
131, 184, 205		 2010 PTD 747
(2010)101 TAX 382
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 131		 2010 PTD 401
101 TAX 375
Karachi High Court 2010 Messrs UNITED BANK LIMITED through Group Executive
Vs
DEPUTY COMMISSIONER INLAND REVENUE and 3 others 		Income Tax Ordinance (XLIX of 2001)
21(c), 31, 150(a), 151, 158, 158(a), 161, 205		 2010 PTD 1772
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
21(g), 113, 120, 122(5A)		 2010 PTD 1714
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
12 (18)		 2010 PTD 1881
101 TAX 370
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
221, 131		 2010 PTD 557
101 TAX 365
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
59, 59A, 62		 2010 PTD 2050
101 TAX 358
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(5)		 2010 PTD 1221
(2010)101 TAX 354
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
62 , 63		 2010 PTD 1899
101 TAX 348
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
182, 182(1), 114, 114(4)		 2010 PTD 1199
(2010)101 TAX 344
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
182, 183, 190		 2010 PTD 1231
(2010)101 TAX 341
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
39, 122, 177, 122(5-A), 39(3)		 2010 PTD 878
101 TAX 297
Karachi High Court 2010 COMMISSIONER (LEGAL DIVISION), LARGE TAXPAYERS UNIT, KARACHI
Vs
PARACHA TEXTILE MILLS LTD., KARACHI 		Income Tax Ordinance (XXXI OF 1979)
60, 80, 156, 80-C		 2010 PTD 1016
101 TAX 297
2010 PTCL 948
Karachi High Court 2010 COMMISSIONER OF INCOME TAX, SPECIAL ZONE, CORPORATE REGION, KARACHI
Vs
Messrs SHAISTA ESTATE (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
111, 111(1)(c), 133		 2010 PTD 704
(2010)101 TAX 293
2010 PTCL 822
Karachi High Court 2010 Messrs ANSARI SUGAR MILLS LTD.
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance (XLIX of 2001)
12, 12(9), First Sched., Cl. 108, Cl. 118D		 2010 PTD 755
(2010)101 TAX 282
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
221, 131		 2010 PTD 129
101 TAX 280
Karachi High Court 2010 Messrs RAJA WEAVING MILLS LIMITED, KARACHI
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
25(c), 61, 62, 63, 133, 133(1)		 2010 PTD 674
(2010)101 TAX 265
Lahore High Court 2010 Messrs SADAR ANJUMAN-E-AHMEDIA through General Attorney
Vs
COMMISSIONER OF INCOME TAX (AUDIT DIVISION), FAISALABAD and 3 others 		Income Tax Ordinance (XLIX of 2001)
177, 177(1), 177(2), 177(4), 177(4)(a)(b)(c)(d)		 2010 PTD 571
(2010)101 TAX 249
2010 PTCL 827
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(5), 184(1), 221, 221(1)		 2010 PTD 1692
(2010)101 TAX 245
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
114, 114(3), 114(4), 116, 174, 120, 121, 121(1), 121(c), 121(d), 122, 122(5), 122(1), 122(9), 177(2), 177(4), 177		 2010 PTD 1067
(2010)101 TAX 238
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
2, 2(24), 50, 62		 2010 PTD 541
101 TAX 222
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
67, 122, 154, 122(5-A), 122(9), 154(4)		 2010 PTD 25
101 TAX 216
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
13		 2010 PTD 1685
101 TAX 214
Karachi High Court 2010 COMMISSIONER OF INCOME TAX, SPECIAL ZONE, KARACHI
Vs
Messrs AQEEL KARIM DHEDHI, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
13, 80, 13(1)(aa), 80(c)(5)		 2010 PTD 421
101 TAX 213
2010 PTCL 802
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
205		 2010 PTD 1081
(2010)101 TAX 208
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
62, 131, 156		 2010 PTD 48
(2010)101 TAX 203
Lahore High Court 2010 Messrs ROOTS MONTESSORI AND HIGH SCHOOL, RAWALPINDI
Vs
COMMISSIONER OF INCOME TAX (AUDIT), RAWALPINDI and 3 others 		Income Tax Ordinance (XLIX of 2001)
177, 177(1), 177(4), 207		 2010 PTD 395
101 TAX 177
2009 PTCL 753
Islamabad High Court 2010 COMMISSIONER OF INCOME TAX/COY ZONE, ISLAMABAD
Vs
PAKISTAN BROADCASTING CORPORATION 		Income Tax Ordinance (XXXI OF 1979)
80, 80(2)		 2010 PTD 1119
(2010)101 TAX 174
Peshawar High Court 2010 Messrs MASOODURREHMAN, KOHAT
Vs
COMMISSIONER OF INCOME TAX (APPEALS) PESHAWAR 		Income Tax Ordinance (XXXI OF 1979)
111		 2010 PTD 534
101 TAX 154
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
114(2), 114(3), 114(4), 12(66), 14(3), 120(1), 120(1A), 120(4), 120(6), 121(1), 121(1)(d), 122, 122(3), 122(5), 143, 144, 174(2), 177		 2010 PTD 2602
101 TAX 153
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 122, 131		 2010 PTD 17
101 TAX 133
Islamabad High Court 2010 COMMISSIONER OF INCOME TAX, ZONE, ISLAMABAD
Vs
CAP GAS (PVT.) LTD., RAWALPINDI 		Income Tax Ordinance (XXXI OF 1979)
12		 2010 PTD 763
(2010)101 TAX 129
2010 PTCL 1076
Islamabad High Court 2010 COMMISSIONER OF INCOME TAX/WEALTH TAX, COYS ZONE, ISLAMABAD
Vs
AL MUSTAFA TRUST, RAWALPINDI 		Income Tax Ordinance (XXXI OF 1979)
2, 2(16), 2(16)(bb)		 2010 PTD 1194
(2010)101 TAX 127
Income-tax Appellate Tribunal Pakistan 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 121(1), 121(1)(d), 122, 122(1), 122(5), 177, 177(2), 177(4), 177(4(a), 177(4(b), 177(4(c), 177(4(d)		 2010 PTD 1552
(2010)102 TAX 77
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
First Sched., 80-D, 9, 80, 50(5), 80-DD, 50, 10,		 2010 PTD 68
101 TAX 118
2010
Vs
 Income Tax Ordinance (XLIX of 2001)
177(4), 54, proviso, 170, 177, 120(1) 122 (1), Second Sched., Part-1, Fifth Sched., Part-1		 2010 PTD 1537
102 TAX 175
Income-tax Appellate Tribunal Pakistan 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
131		 2010 PTD 1520
2010 PTCL 469
Income-tax Appellate Tribunal Pakistan 2010 M. Asif, D.R.
Vs
Zulifqar Ali FCA 		Income Tax Ordinance (XLIX of 2001)
21, 21(c), 122, 122(5A), 153, 161(1B), 162, 156, 233, 233(2), 162(1), 162(2), 111		 2010 PTD 930
101 TAX 313
Islamabad High Court 2010 PAKISTAN MOBILE COMMUNICATIONS LTD
Vs
COMMISSIONER OF INCOME TAX AUDIT DIVISION and 5 others 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(4), 122(5A), 122(5B), 210		 2010 PTD 1506
102 TAX 91
Appellate Tribunal Inland Revenue 2010 Yousuf Saeed, F.C.A.
Vs
Mansoor Awan, L.A. 		Income Tax Ordinance (XLIX of 2001)
2, 2(29), 39, 122, 122(5A), Second Sched., Cl. 132		 2010 PTD 1255
(2010)101 TAX 324
2010
Vs
 Income Tax Ordinance (XLIX of 2001)
177, 122(1), 122(5)		 2010 PTD 1477
102 TAX 141
Appellate Tribunal Inland Revenue 2010 Dr. Abdul Sattar Abbasi, D.R.
Vs
Syed Riazuddin along with Syed Munir uz Zaman 		Income Tax Ordinance (XLIX of 2001)
107, 131, 159, 221, 159(1), 159(1)(a), 159(3)		 2010 PTD 428
101 TAX 330
Income-tax Appellate Tribunal Pakistan 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
23(vi)(a), 24(c), 80D, 122, 122(5), 122(5A)		 2010 PTD 1445
102 TAX 22
2010
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 120(1)(a), 122, 161, 162		 2010 PTD 1440
102 TAX 154
Lahore High Court 2010 Messrs RIAZ BOTTLERS PVT. LTD. through Tax Manager
Vs
LAHORE ELECTRIC SUPPLY COMPANY (LESCO) through Chief Executive and 3 others 		Income Tax Ordinance (XLIX of 2001)
4, 4(6), 147, 161, 161(1B), 190(3), 190, 205, 231A, 233, 233A, 235, 231 		2010 PTD 1295
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
177, 177(4)(d)		 2010 PTD 1289
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
114, 114(4), 121, 218, 218(2), 218(2)(a), 218(2)(a)(b), 218(2)(c)		 2010 PTD 1271
Lahore High Court 2010 Messrs AL-KHALIL COLD STORAGE
Vs
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 3 others 		Income Tax Ordinance (XLIX of 2001)
147, 235, First Sched		 2010 PTD 1260
(2010)102 TAX 58
2011 PTCL 563
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
153, 153(6A), 153(6B), 153(4)(6A) 		2010 PTD 1197
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 184		 2010 PTD 1196
Karachi High Court 2010 COMMISSIONER (LEGAL) INLAND REVENUE, L.T.U., KARACHI
Vs
Messrs INTERNATIONAL FOUNDATION GARMENTS LTD., KARACHI 		Income Tax Ordinance (XLIX of 2001)
133		 2010 PTD 2427
102 TAX 237
2011 PTCL 55
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, Second Sched., Cl. 46-A, 59, 59A, 62		 2010 PTD 1181
Karachi High Court 2010 IQBAL HUSSAIN THROUGH AUTHORIZED ATTORNEY
Vs
FEDERATION OF PAKISTAN THROUGH THE SECRETARY, REVENUE DIVISION AND 2 OTHERS 		Customs Act (IV of 1969)
18		 2010 PTD 2338
(2010)102 TAX 243
2011 PTCL 98
Federal Tax Ombudsman 2010 Major (Retd.).JAVED ZAMIR AHMAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
50(4)		 2010 PTD 954
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
221, 115, 115(4), 153, 153(1)(b), 170, 170(4) 		2010 PTD 927
Federal Tax Ombudsman 2010 Messrs ZIA INDUSTRY, GUJRANWALA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 171, 122A, 59, 59(A), 62, 63, 103, 132, 156		 2010 PTD 913
Income-tax Appellate Tribunal Pakistan 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
21(l), 120(1), 122(5A), 122(9), 231A, 231-A		 2010 PTD 96
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
66(1)(C), 13(1)(aa), 13(1)(d)		 2010 PTD 2146
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
39(i)(f), 40, 122(5A)		 2010 PTD 9
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
134, SecondSched, 52, 86 50(4), 80D		 2010 PTD 1904
2011 PTCL 64
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
60-A, 52, 50(4), 24(c) 62, 65, 66		 2010 PTD 1743
Karachi High Court 2010 FIRST WOMEN BANK LIMITED through Head of Finance Planning & Operation, Karachi
Vs
COMMISSIONER OF INCOME TAX, LEGAL DIVISION, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
80, 80-D, 80-D(2)		 2010 PTD 1245
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
156, 65, 116, 111		 2010 PTD 1191
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XXXI OF 1979)
Third Sched., R.5A, 62(1), First Sched: Part-III, 80D, 80DD		 2010 PTD 1038
Federal Tax Ombudsman 2010 Messrs ZAMAN TEXTILE MILLS LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
162, 205, 148 & First Sched.		 2010 PTD 862
Appellate Tribunal Inland Revenue 2010
Vs
 Customs Act (IV of 1969)
179		 2010 PTD 2086
2010 PTCL 564
Appellate Tribunal Inland Revenue 2010 PETITIONER(S): M/S. AMIN AND SONS TAILOR, MIANWALI
Vs
RESPONDENT(S): SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 115, 122, 153, 170, 235, 114(6), 115(4), 153(1)(b), 170(4)		 2010 PTD 21
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
131 , 137(2), 172		 2010 PTD 2261
(2010)103 TAX 113
Lahore High Court 2010 LONE COLD STORAGE, LAHORE
Vs
REVENUE OFFICERS, LAHORE ELECTRIC POWER CO. and others 		Income Tax Ordinance (XLIX of 2001)
147, 159, 159(1), 168, 235		 2010 PTD 2502
(2011)103 TAX 5
2011 PTCL 305
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 127, 174(3), 177, 131		 2010 PTD 2302
103 TAX 1
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
122(5-A), 131, 221		 2010 PTD 2386
102 TAX 594
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 122, 131, 177		 2010 PTD 2649
102 TAX 578
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
2(13), (65), 120, 122(5-A), 131, 210		 2010 PTD 2254
102 TAX 571
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
148, 234A, 235, 236, 122(1), 122(3), 122(5A), 122(9), 122(A)		 2010 PTD 2057
102 TAX 538
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
234A, 235, 236, 122(3), 122(5A) 122(9)		 2010 PTD 2081
102 TAX 531
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
205, 221, 124		 2010 PTD 2486
102 TAX 526
Appellate Tribunal Inland Revenue 2010
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 122(5), 131, 39, 190		 2010 PTD 2281
102 TAX 509
Appellate Tribunal Inland Revenue 2009 Dr. Manzoor Memon, D.R.
Vs
 Income Tax Ordinance (XLIX of 2001)
221,â 120,â 12(5A)â Second. Sched.		 2009 PTD 1386
2009 Mst. LAIL UN-NISA and others
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX Sections: 120(1), 170(4), 164(2), 165(1) Law 2: null of 2001)
120(1), 170(4), 164(2), 165(1)		 2009 PTD 1242
91 TAX 309
2009 Rahematullah Wazir, D.R., Farrukh Ansari, D.R., Dr. Muhammad Ali Khan, D.R. Ageel Abbasi L.R.
Vs
Dr. Muhammad Farogh Nasim 		Income Tax Ordinance (XLIX of 2001)
122, 122(1)		 2009 PTD 696
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
169		 2009 PTD 1187
99 TAX 405
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
221, 182, 184, 186 & 114(4)		 2009 PTD 947
99 TAX 51
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
221 & 23(5)		 2009 PTD 938
99 TAX 62
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
177, 174(2), 120 , Chap. X, Part-VIII		 2009 PTD 927
99 TAX 57
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
156 , 221		 2009 PTD 888
99 TAX 95
Karachi High Court 2009 Messrs NOBLE (PVT.) LTD. through Manager Finance and Administration
Vs
FEDERAL BOARD OF REVENUE through Chairman and 4 others 		Income Tax Ordinance (XLIX of 2001)
120, 122, 177		 2009 PTD 841
99 TAX 239
2010 PTCL 364
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
2(16)		 2009 PTD 820
99 TAX 278
Karachi High Court 2009 Messrs PIRANI ENGINEERING through Chief Financial Officer
Vs
FEDERAL BOARD OF REVENUE and 2 others 		Income Tax Ordinance (XLIX of 2001)
122-B		 2009 PTD 809
99 TAX 382
2010 PTCL 242
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
122 , 122(5A)		 2009 PTD 779
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
114(6), 120, 122(5A), 122(7), 122(9)		 2009 PTD 749
99 TAX 350
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
170, 115		 2009 PTD 738
99 TAX 248
Karachi High Court 2009 ZEAL PAK INDUSTRIES (PVT.) LTD., KARACHI
Vs
REGIONAL COMMISSIONER, INCOME TAX, KARACHI and 2 others 		Income Tax Ordinance (XLIX of 2001)
221		 2009 PTD 712
99 TAX 371
2010 PTCL 256
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
121		 2009 PTD 638
99 TAX 329
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 236(1)(b)(3)		 2009 PTD 590
99 TAX 116
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
49(4), 66-A, 2(16), 218, 114(4), 121, 176		 2009 PTD 543
99 TAX 1
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 221		 2009 PTD 521
99 TAX 240
Karachi High Court 2009 MUHAMMAD UMER
Vs
COMMISSIONER INCOME TAX, KARACHI 		Income Tax Ordinance (XLIX of 2001)
177, 177(4), 133 , 177 , 120(1-A), 115(4) , 113-A		 2009 PTD 284
99 TAX 272
2009 PTCL 397
Peshawar High Court 2009 Haji NASEEM UR REHMAN
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX and others 		Income Tax Ordinance (XLIX of 2001)
2(2), 2(10), 2(65), 27, 45-A, 208		 2009 PTD 164
99 TAX 286
2009 PTCL 392
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
122		 2009 PTD 377
99 TAX 109
Islamabad High Court 2009 M/s. Amson Vaccines Pharma (Pvt.) Ltd.
Vs
Commissioner of Income Tax and others 		Income Tax Ordinance (XLIX of 2001)
177, 120, 122, 127, 131
98 TAX 178
2009 PTCL 97
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
23, 122(5A), 122(9)		 2009 PTD 361
99 TAX 79
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
221		 2009 PTD 216
98 TAX 160
Lahore High Court 2009 Messrs HONDA FORT PVT. LTD. through Director
Vs
COMMISSIONER OF INCOME TAX and another 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(A) , 177(7)		 2009 PTD 20
99 TAX 106
2009 PTCL 204
Lahore High Court 2009 Messrs BISMA TEXTILE MILLS LTD. through Chief Executive
Vs
FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman F.B.R. and 2 others 		Income Tax Ordinance (XLIX of 2001)
177		 2009 PTD 41
99 TAX 108
2009 PTCL 197
Peshawar High Court 2009 COMMISSIONER OF INCOME TAX (LEGAL)
Vs
Messrs FRONTIER SUGAR MILLS 		Income Tax Ordinance (XLIX of 2001)
122 , 122(5A)		 2009 PTD 16
99 TAX 100
2009 PTCL 181
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
221, 122A , 122(5A), 127		 2009 PTD 173
98 TAX 241
Lahore High Court 2009 COMMISSIONER OF INCOME TAX, GUJRANWALA
Vs
Messrs ALI BRICKS COMPANY, JALALPUR BHATTIAN DISTRICT, HAFIZABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(5A), 2(66)		 2009 PTD 1
99 TAX 92
2009 PTCL 140
Lahore High Court 2009 COMMISSIONER INCOME TAX, COYS ZONE, ISLAMABAD
Vs
Messrs PAK DATA COMPANY LTD., ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
80, 80-C(i)(2), 50(4)		 2009 PTD 1500
Karachi High Court 2009 Messrs AMERICAN EXPRESS BANK LIMITED, KARACHI
Vs
COMMISSIONER OF INCOME TAX, COMPANIES-I, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
18, 136		 2009 PTD 1791
Islamabad High Court 2009 COMMISSIONER OF INCOME TAX COMPANIES ZONE, ISLAMABAD
Vs
Messrs PAKISTAN MOBILE COMMUNICATION (PVT.) LTD., ISLAMABAD 		Income Tax Ordinance, 1979
52, 156		 2009 PTD 1767
Karachi High Court 2009 Messrs OCEANIC CONSTRUCTION CO., KARACHI
Vs
COMMISSIONER OF INCOME TAX, ZONE `C', KARACHI and others 		Income Tax Ordinance (XXXI OF 1979)
12(12), 13(2)		 2009 PTD 1656
Karachi High Court 2009 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD
Vs
Messrs SHAKEEL EXPRESS (PVT.) LTD., ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
108. 139		 2009 PTD 1632
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
131, 221		 2009 PTD 2019
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance, 2001
120, 122, 122(1), 122(9), 56 		2009 PTD 1974
Lahore High Court 2009 COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE FAISALABAD
Vs
Messrs CRESCENT FLOUR MILLS (PVT.) LTD., FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
50, 50(4) , 52		 2009 PTD 1167
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
65, 62, 13(1)(aa)		 2009 PTD 1990
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
52, 86		 2009 PTD 953
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
12(18) , 13(1)(d)		 2009 PTD 918
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
79, 62, 24, 23, 2(29), 31, 30		 2009 PTD 2166
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
80		 2009 PTD 869
Lahore High Court 2009 Messrs EJAZ SPINNING MILLS LTD. through COMPANY SECRETARY
Vs
TAXATION OFFICER/ADDITIONAL COMMISSIONER OF INCOME TAX, LAHORE and ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131		 2009 PTD 1054
Karachi High Court 2009 COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI
Vs
Messrs FAZAL-UR-REHMAN 		Income Tax Ordinance (XXXI OF 1979)
2(43), 9,10, 69(4)(a)		 2009 PTD 862
Lahore High Court 2009 MOHSIN RAZA
Vs
CHAIRMAN, FEDERAL BOARD OF REVENUE and others 		Income Tax Ordinance (XLIX of 2001)
177		 2009 PTD 1507
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
80AA, 50(3A), 12(5)		 2009 PTD 803
Supreme Court of Pakistan 2009 COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE-II, LAHORE
Vs
Messrs LAHORE CANTT. COOPERATIVE HOUSING SOCIETY, LAHORE and 7 others 		Income Tax Ordinance (XXXI OF 1979)
2(16)(b), 80-B		 2009 PTD 799
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
80, 10, 9, 14, 2(43), 2(44), 80-D, 80-DD First Sched.		 2009 PTD 782
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
66(c), 79, 132, 62		 2009 PTD 765
Lahore High Court 2009 Messrs IMPERIAL BUILDERS through Manager
Vs
PROVINCE OF PUNJAB through Secretary Legal Government and another 		Income Tax Ordinance (XXXI OF 1979)
79		 2009 PTD 744
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
24, Third Sched., 5-A,		 2009 PTD 677
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
107, 107AA, 80-D, 221 , 122 , 129		 2009 PTD 654
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
12 , 12(18)		 2009 PTD 526
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
56, 155, 12(18)		 2009 PTD 383
Karachi High Court 2009 Messrs HABIB BANK LTD., KARACHI
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Public Debts Act (XVIII of 1944)
17(2)(a)		 2009 PTD 443
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
12(19), 15, 62, 80D, 2(43)		 2009 PTD 353
| 99 TAX 166
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
63, 62		 2009 PTD 237
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
12(19), 23(1)(v),Third Sched		 2009 PTD 230
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
66-A, 59(1), 80(c)		 2009 PTD 211
Lahore High Court 2009 COMMISSIONER OF INCOME TAX
Vs
Messrs PAK ARAB FERTILIZER (PVT.) LTD. MULTAN 		Income Tax Ordinance (XXXI OF 1979)
6265, 62, 80-C, 80-D		 2009 PTD 157
Appellate Tribunal Inland Revenue 2009 Income Tax Ordinance (XXXI OF 1979)
Vs
52, 50(4), 86, 144 		Income Tax Ordinance (XXXI OF 1979)
52, 50(4), 86, 144		 2009 PTD 153
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
87, 88, 156(2)		 2009 PTD 145
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 29(1)(a)(i), 122(5A), 20(1)		 2009 PTD 121
Federal Tax Ombudsman 2009 Messrs HAJVERI OIL INDUSTRIES
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
156		 2009 PTD 116
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
65, 68,111(3),113,120(1)(b),122(5-A),131, 176		 2009 PTD 2182
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
221, Seventh Sched		 2009 PTD 2163
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
153(1)(c),153(6A), 170, 153		 2009 PTD 2154
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 150, 205, 2(19)		 2009 PTD 2143
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
12, 12(9A), 12(18), 24(i), 25(c)		 2009 PTD 2046
Appellate Tribunal Inland Revenue 2009
Vs
 Wealth Tax Act (XV of 1963)
2 , 2(5)(ii)		 2009 PTD 1963
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 111(1)(a), 122(9), 184, 122(1)		 2009 PTD 1919
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
13(1)(aa)		 2009 PTD 1794
Karachi High Court 2009 Messrs AMERICAN EXPRESS BANK LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
27		 2009 PTD 1776
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
59, 59(1), 13(1)(aa)		 2009 PTD 1772
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
80		 2009 PTD 1618
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
66A, 6-A(1A), 129, 134, 137		 2009 PTD 1609
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
122(5A), 120, 221, 170(4), 124(4)		 2009 PTD 1536
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
59(1)		 2009 PTD 1382
Karachi High Court 2009 COMMISSIONER (LEGAL DIVISION), KARACHI
Vs
NOVARTIS PHARMA (PAKISTAN) LTD 		Income Tax Ordinance (XXXI OF 1979)
50(4A), 52		 2009 PTD 891
Lahore High Court 2009 COMMISSIONER OF INCOME TAX/WEALTH TAX, FAISALABAD ZONE, FAISALABAD
Vs
MUHAMMAD SHARIF 		Income Tax Ordinance (XXXI OF 1979)
133, 136, 133(4)		 2009 PTD 536
Lahore High Court 2009 RIZWAN AHMED
Vs
COMMISSIONER OF INCOME TAX, AUDIT DIVISION-II and 2 others 		Income Tax Ordinance (XLIX of 2001)
120		 2009 PTD 1491
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
67, 21(k), 34, 23(5), 27(c), 20		 2009 PTD 1559
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
62, 65, 59		 2009 PTD 113
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2009
Vs
 Income Tax Ordinance (XXXI of 1979)
12(18), 13(1)(aa), 62, 108, 139, 141, 142, 144, 148		 2009 PTD 97
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
66, 66, 59(1)		 2009 PTD 89
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
61, 62		 2009 PTD 81
Federal Tax Ombudsman 2009 Messrs LUQMAN CORPORATION and others
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
177		 2009 PTD 72
Federal Tax Ombudsman 2009 ALLIED FLOUR MILLS (PVT.) LTD., NOWSHERA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
124, 124A, 122(5A)		 2009 PTD 22
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
65		 2009 PTD 8
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
122(5A), 115(4), 153(6A) SecondSched		 2009 PTD 1856
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
114(4), 121, 131 218, 239		 2009 PTD 2219
Lahore High Court 2009 COMMISSIONER OF INCOME TAX/WEALTH TAX, MULTAN
Vs
KHALID ADREES BHATTI 		Income Tax Ordinance (XLIX of 2001)
221		 2009 PTD 2139
Lahore High Court 2009 Messrs RANA ASHFAQ RICE MILLS, NAROWAL through Managing Partner
Vs
DIRECTOR-GENERAL OF INCOME-TAX, SIALKOT and 2 others 		Income Tax Ordinance (XLIX of 2001)
120, 122(3)(a)(b), 177		 2009 PTD 2159
Lahore High Court 2009 COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD
Vs
Messrs MASOOD TEXTILE MILLS LTD., FAISALABAD 		Income Tax Ordinance, 1979
22, 80C, 80CC		 2009 PTD 1707
Lahore High Court 2009 HAMEEDA INDUSTRIES (PVT.) LTD. through Director
Vs
ADDITIONAL COMMISSIONER OF INCOME TAX/ WEALTH TAX, SIALKOT 		Income Tax Ordinance (XXXI OF 1979)
80 , 80DD		 2009 PTD 1503
Islamabad High Court 2009 Messrs Ch. MUHAMMAD ARIF and others
Vs
COMMISSIONER OF INCOME TAX COMPANIES ZONE, ISLAMABAD and another 		Income Tax Ordinance, 1979
64, 156		 2009 PTD 1620
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
13, 65, 13(1)(aa) , 59(1), 65(2)		 2009 PTD 1136
Karachi High Court 2009 PAKISTAN PETROLEUM LTD., KARACHI
Vs
COMMISSIONER OF INCOME TAX APPEALS, ZONE I, KARACHI and another 		Income Tax Ordinance (XLIX of 2001)
133, 133(4), 221		 2009 PTD 662
Lahore High Court 2009 SABIHA BEGUM
Vs
FEDERAL BOARD OF REVENUE through Chairman and 2 others 		Income Tax Rules, 2002
194, 158		 2009 PTD 1628
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
115, 122(4), 115(4) , Second Schedule, Part-IV		 2009 PTD 1117
2009
Vs
 Income Tax Ordinance (XLIX of 2001)
113, 113(3)(b), 221		 2009 PTD 1004
Islamabad High Court 2009 Mrs. KHALIDA AZHAR
Vs
VIQAR RUSTAM BAKHSHI and others 		Income Tax Ordinance (XLIX of 2001)
216		 2009 MLD 356
Lahore High Court 2009 PETITIONERS: MUHAMMAD ABDULLAH
Vs
RESPONDENTS: THE STATE AND ANOTHER 		Customs Act (IV of 1969)
32		 2009 PCRLJ 1094.
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
2(31A), 49, 49(2), 49(4), 122(5A)		 2009 PTD 1332
Supreme Court of Pakistan 2009 CH. MAQBOOL AHMED
Vs
CUSTOMS, FEDERAL EXCISE AND SALES TAX, APPELLATE TRIBUNAL AND 3 OTHERS 		Customs Act (IV of 1969)
156		 2009 PTD 77.
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
154, 162, 218		 2009 PTD 1297
Federal Tax Ombudsman 2009 MESSRS WESTERN COMPUTER (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Customs Act (IV of 1969)
25		 2009 PTD 85.
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
62, 30, 31(1)(b), 80-D		 2009 PTD 1281
Karachi High Court 2009 ABDUL MAJEED
Vs
COLLECTOR OF CUSTOMS (PREVENTIVE) 		Customs Act (IV of 1969)
159		 2009 PTD 119.
Federal Tax Ombudsman 2009 Haji MUHAMMAD AMIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
55, 156		 2009 PTD 1218
Federal Tax Ombudsman 2009 Malik SHAKEEL AHMED, SHAKEEL REVRI FROSH
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
62		 2009 PTD 1184
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
131		 2009 PTD 2209
Federal Tax Ombudsman 2009 Messrs CHINIOT ENTERPRISES (PVT.) LTD., HARIPUR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59, 61, 32-A , 80DD		 2009 PTD 1163
Islamabad High Court 2009 M/s. Amson Vaccines Pharma (Pvt.) Ltd.
Vs
Commissioner of Income Tax and others 		Income Tax Ordinance (XLIX of 2001)
177, 120, 122, 127, 131		 2009 PTCL 97
Federal Tax Ombudsman 2009 Messrs QUDRATULLAH WEAVING FACTORY 'TANDO ADAM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122		 2009 PTD 2205
Federal Tax Ombudsman 2009 ABDUL RASHEED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
122, 156		 2009 PTD 1155
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
26, 26(b), First Sched. , Fifth Sched		 2009 PTD 1149
Federal Tax Ombudsman 2009 COMMODORE (Retd.) K.M. HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
15, 155		 2009 PTD 2187
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
11(1)(b), 120(1), 122, 122(5), 122(5A)		 2009 PTD 1067
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
62, 66		 2009 PTD 982
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XXXI OF 1979)
80, Second Sched., (126-D) , 80-D		 2009 PTD 961
Lahore High Court 2009 Messrs IBRAHIM FIBRES LIMITED THROUGH SECRETARY
Vs
COMMISSIONER OF INCOME TAX (AUDIT), LARGE TAXPAYER UNIT, LAHORE AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
146		 2009 PTD 2006
2010 PTCL 812
Lahore High Court 2009 Messrs HONDA FORT PVT. LTD. through Director
Vs
COMMISSIONER OF INCOME TAX and another 		Income Tax Ordinance (XLIX of 2001)
120, 120(1)(A) , 177(7)		 2009 PTD 20.
Supreme Court of Pakistan 2009 COMMISSIONER OF INCOME TAX AND OTHERS
Vs
FATIMA SHARIF TEXTILE, KASUR AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 177		 2009 PTD 37
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
114, 120, 122 (5A)		 2009 PTD 1887
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
162		 2009 PTD 1627
Appellate Tribunal Inland Revenue 2009 M. Farooq Azam, Memon, D.R.
Vs
Abdul Tahir Ansari, I.T.P. 		Income Tax Ordinance (XLIX of 2001)
153, 170(4), 153(1)(b)		 2009 PTD 1716.
Karachi High Court 2009 COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI
Vs
Messrs ALLWIN ENGINEERING INDUSTRIES LTD., KARACHI 		Income Tax Ordinance (XXXI OF 1979)
22(2), 23(1), 31, 33-A, 34-A, 60(1), 65, 65(1), 65(3), 66, 66A, 89, 102, 166(2), 166(2)(c)		 2009 PTD 1314
Income-tax Appellate Tribunal Pakistan 2009 Tipu Sultan
Vs
Ghazanfar Hussain, D.R. 		Income Tax Ordinance (XXXI OF 1979)
62, 13(1)(a), 124, 132		 2009 PTD 1837
Appellate Tribunal Inland Revenue 2009
Vs
 Income Tax Ordinance (XLIX of 2001)
128, 221		 2009 PTD 1313
Lahore High Court 2009 Messrs AIDY VEE & CO. (PVT.) LTD. through Director,
Vs
TAXATION OFFICER OF INCOME TAX, LAHORE and 4 others 		Income Tax Ordinance (XLIX of 2001)
137, 127		 2009 PTD 1715
Lahore High Court 2009 INDUS JUTE MILLS LTD. through Chief Executive
Vs
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 3 others 		Income Tax Ordinance (XLIX of 2001)
47, 52, 169, 234A, 235, 235(1), 235(4)		 2009 PTD 1473
Federal Tax Ombudsman 2009 Messrs KIIA PHARMACEUTICALS (PVT.) LTD. Through Messrs S.M. Rehan & Company, Karachi
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
176, 177, 148 to 156, 161, 162, 182, 233 , 236		 2009 PTD 1308
Appellate Tribunal Inland Revenue 2009 Abdul Tahir, ITP
Vs
Dr. Rajabuddin, D.R. 		Income Tax Ordinance (XLIX of 2001)
170		 2009 PTD 2007
Supreme Court of Pakistan 2009
Vs
Appellate Tribunal Inland Revenue 2009 Dr. Abdus Sattar Abbasi, D.R.
Vs
Abdul Tahir Ansari, ITP 		Income Tax Ordinance (XLIX of 2001)
221, â, 120, a 115(4) 233		 2009 PTD 1896
Islamabad High Court 2009 Mrs. KHALIDA AZHAR
Vs
VIQAR RUSTAM BAKHSHI and others 		Income Tax Ordinance (XLIX of 2001)
216		 2009 PTD 1694
Supreme Court of Pakistan 2009 COMMISSIONER OF INCOME TAX
Vs
Messrs ELI LILLY PAKISTAN (PVT.) LTD 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 122A, 122B, 122(1), 122(5A), 221, 239, 239(1), 239(2)		 2009 PTD 1392
(2009)100 TAX 81
2010 PTCL 1
2009 SCMR 1279
Lahore High Court 2009 Messrs RUPAFIL LTD. and 2 others
Vs
TAXATION OFFICER/DEPUTY COMMISSIONER OF INCOME TAX, LAHORE= 		Income Tax Ordinance (XLIX of 2001)
122, 221		 2009 PTD 1557
Islamabad High Court 2008 Messrs AMSON VACCINES PHARMA (PVT.) LTD
Vs
COMMISSIONER OF INCOME TAX and others 		Income Tax Ordinance (XLIX of 2001)
120(1), 120(3), 122, 122(5), 177(4)		 2008 PTD 1440
Federal Tax Ombudsman 2008 BILAL QADIR JASKANI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 221		 2008 PTD 1444
Income-tax Appellate Tribunal Pakistan 2008 Ghulam Kazim Hussain, D.R.
Vs
Ahmed Nadeem Ahsan, ITP and M. Waseem Bilal 		Income Tax Ordinance (XLIX of 2001)
90(4)(a), 170(4)		 2008 PTD 1448
Federal Tax Ombudsman 2008 Messrs MISBAH TRADING COMPANY
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 171		 2008 PTD 1464
Income-tax Appellate Tribunal Pakistan 2008 Qamar Haider, D.R.
Vs
Syed Saghir Tirmizi 		Income Tax Ordinance (XLIX of 2001)
239, 239(2)		 2008 PTD 1466
Karachi High Court 2008 MANDVIWALLA ENTERTAINMENT (PVT.) LTD. through Chief Executive
Vs
COMMISSIONER OF INCOME-TAX, KARACHI 		Income Tax Ordinance (XLIX of 2001)
133, 133 (4) 13 (1)(a), 61, 62 , 143-B		 2008 PTD 1487
Lahore High Court 2008 COMMISSIONER OF INCOME TAX/WEALTH TAX MULTAN ZONE, MULTAN
Vs
CHAUDHRY TRADING COMPANY, MULTAN 		Income Tax Ordinance (XLIX of 2001)
62, 66, 66A, 66(1A), 66B		 2008 PTD 1525
Lahore High Court 2008 Syed ABID HUSSAIN SHAH
Vs
FEDERAL GOVERNMENT OF PAKISTAN, ISLAMABAD through Secretary, Finance Ministry of Finance, Islamabad and 2 others 		Income Tax Ordinance (XLIX of 2001)
153(6A), (6B), 53(2), Second Schedule, Part IV		 2008 PTD 1547
Appellate Tribunal Inland Revenue 2008 Shoaib Ahmad Sheikh
Vs
Sabiha Mujahid, D.R. 		Income Tax Ordinance (XLIX of 2001)
111, 122(1)(5) , 111(4)(b)		 2008 PTD 1549
Lahore High Court 2008 Messrs T.A. INDUSTRIES through Proprietor
Vs
FEDERATION OF PAKISTAN through Secretary, Finance Ministry of Finance, Government of Pakistan, Islamabad and 4 others 		Income Tax Ordinance (XLIX of 2001)
53, 153(6-A), 153(6-B), Second Sched., Part IV, Cls. (46-A), (46-B)		 2008 PTD 1563
Federal Tax Ombudsman 2008 SHAUKAT HAYAT BALOCH
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 170(4) & 15(2), 2(3)		 2008 PTD 1603
Federal Tax Ombudsman 2008 Messrs GREEN GRO (PVT.) LTD. through Chief Executive
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD and another 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 50(2A), 80-B(5), 143B, 59-A		 2008 PTD 1618
Appellate Tribunal Inland Revenue 2008 Sabiha Mujahid, D.R.
Vs
None 		Income Tax Ordinance (XLIX of 2001)
114,114(4) , 121, 139, 115(5)		 2008 PTD 1625
Appellate Tribunal Inland Revenue 2008 Shahbaz Butt
Vs
Sardar Masood Qazilbash, D.R. 		Income Tax Ordinance (XLIX of 2001)
132, 156(3), 62/132/221 , 38,		 2008 PTD 1630
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 122, 120(1)(a), 114(1) & 1st Sched., Part-II 		2008 PTD 1641
Appellate Tribunal Inland Revenue 2008 Sabiha Mujahid, D.R.
Vs
Nemo 		Income Tax Ordinance (XLIX of 2001)
122, 184,		 2008 PTD 1662
Lahore High Court 2008 Messrs BILAL IKRAM
Vs
FEDERAL BOARD OF REVENUE through Chairman, Islamabad and 2 others 		Income Tax Ordinance (XLIX of 2001)
177, 177(4)		 2008 PTD 1960
99 TAX 61
2009 PTCL 48
Lahore High Court 2008 MUHAMMAD NADEEM SIDDIQUI
Vs
THE STATE through Director-General Intelligence and Investigation-FBR, Regional Office, Lahore 		Income Tax Ordinance (XLIX of 2001)
148		 2008 YLR 2666
Federal Tax Ombudsman 2008 IFTIKHAR HUSSAIN JANJUA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 170(4)		 2008 PTD 1936
Appellate Tribunal Inland Revenue 2008 Sabiha Mujahid, D.R.
Vs
Dawood Iqbal, ITP 		Income Tax Ordinance (XLIX of 2001)
120, 161, 166, 120(1)(b), 122, 153, 155 , 205, 122(1)		 2008 PTD 1683
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 122(5A), 111(1)(a) , 120 , 122		 2008 PTD 1703
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 162, 162(2), 169(3), 122(1) , 122(5), 162(1)		 2008 PTD 1706
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
115, 170(4) , 115(4)		 2008 PTD 1873
Supreme Court of Pakistan 2008 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONES, PESHAWAR
Vs
Messrs RIVER SIDE CHEMICALS (PVT.) LTD. GADOON 		Income Tax Ordinance (XLIX of 2001)
133		 2008 PTD 1157
Federal Tax Ombudsman 2008 AKHTAR HASSAN, MEMBER OF AOP
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, .96, 59-A, 50(4), 50(4A), 80C, 143B, 122(5A), 2(3) 		2008 PTD 1712
Supreme Court (AJ&K) 2008 COMMISSIONER OF INCOME TAX
Vs
AZAD KASHMIR LOGGING & SAW MILLS CORP. 		Income Tax Ordinance (XLIX of 2001)
133, 42		 2008 PTD 1861
98 TAX 321
2009 PTCL 51
Appellate Tribunal Inland Revenue 2008 Farrukh Ansari, D.R.
Vs
Muhammad Farid 		Income Tax Ordinance (XLIX of 2001)
21, .21(k) & Fourth Sched. Rr. 2 & 3 		2008 PTD 1737
Appellate Tribunal Inland Revenue 2008 Shahabuddin Ousto, D.R.
Vs
Ameeruddin Shaikh 		Income Tax Ordinance (XLIX of 2001)
233, 170(4), 169, 120, 120(6), 115(4), 114		 2008 PTD 1751
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
120, 121, 120 & 176, 121(1)		 2008 PTD 1652
98 TAX 61
Federal Tax Ombudsman 2008 Messrs AL NOOR DEVELOPER & PLANNERS through Khalid Mehmood
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD and another 		Income Tax Ordinance (XLIX of 2001)
122, 2(3) , 63, 122(5-A)		 2008 PTD 1598
Federal Tax Ombudsman 2008 Messrs MICRON LAB through Ex Proprietor
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD and another 		Income Tax Ordinance (XLIX of 2001)
1, 2-A, 122-A , .72(1) 		2008 PTD 1589
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
221		 2008 PTD 1522
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5A)		 2008 PTD 1491
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
122 , 122(5A)		 2008 PTD 1354
97 TAX 262
Lahore High Court 2008 Messrs RIAZ BOTTLERS (PVT.) LTD. through Tax Manager
Vs
COMMISSIONER OF INCOME TAX and another 		Income Tax Ordinance (XLIX of 2001)
127		 2008 PTD 1781
Lahore High Court 2008 Messrs FAZAL DIN & SONS (PVT.) LTD. through share holder and Chief Executive
Vs
TAXATION OFFICER 		Income Tax Ordinance (XLIX of 2001)
122, 122(1)(5), 199		 2008 PTD 1802
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
221		 2008 PTD 1040
97 TAX 417
Appellate Tribunal Inland Revenue 2008 Tahir Razzaq, F.C.A/AR
Vs
Mir Alam Khan, D.R. 		Income Tax Ordinance (XLIX of 2001)
221		 2008 PTD 1809
Federal Tax Ombudsman 2008 Messrs ARIF HUSSAIN & SONS (TRIDEWALY)
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 59(1), 56 , 63, 2(3), 122-A 		2008 PTD 1825
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
161, 205, 129, 153		 2008 PTD 787
97 TAX 303
Federal Tax Ombudsman 2008 Messrs UNITED INDUSTRIES LIMITED through Executive Director
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD and another 		Income Tax Ordinance (XLIX of 2001)
100, 132, 170 , 239(4)		 2008 PTD 1838
Inland Revenue Appellate Tribunal 2008 Hafiz Muhammad Idrees and Aurangzaib, ITP/ARs
Vs
Mir Alam Khan, D.R. 		Income Tax Ordinance (XLIX of 2001)
221, 234(4),		 2008 PTD 1884
Federal Tax Ombudsman 2008 Messrs TANVEER AND BROTHERS, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
126(1), 122(5-A) 		2008 PTD 694
Lahore High Court 2008 COMMISSIONER OF INCOME TAX/WEALTH TAX MULTAN ZONE, MULTAN
Vs
REHMAN ENTERPRISES 		Income Tax Ordinance (XLIX of 2001)
153, 153(1)(b), 170 , First Sched., 		2008 PTD 1897
Federal Tax Ombudsman 2008 Messrs ACCOMPANY SURGICAL through Muhammad Alamgir
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
148		 2008 PTD 1901
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
161(1)(a) & 236(1)(b)(3)		 2008 PTD 442
97 TAX 256
Appellate Tribunal Inland Revenue 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
170, 170(2)(c) 		2008 PTD 370
97 TAX 16
Federal Tax Ombudsman 2008 Messrs MUNIR BROTHERS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59, 59(1), 66-A, 100 , 156, 129, 134, 136, 137		 2008 PTD 1921
Federal Tax Ombudsman 2008 Messrs WORLD OF ISLAM TRUST, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
2(36)		 2008 PTD 591
Lahore High Court 2008 COMMISSIONER OF INCOME TAX, ISLAMABAD
Vs
FAYYAZ AHMAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(4-A)		 2008 PTD 773
98 TAX 123
2008 PTCL 360
Karachi High Court 2008 MESSRS TELECARD LTD., KARACHI
Vs
TAXATION OFFICER (E&C-09) ENFORCEMENT AND COLLECTION DIVISION LARGE TAX PAYERS UNIT AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
131, 131(5), 183, 190		 2008 PTD 130 
Income-tax Appellate Tribunal Pakistan 2008 Muhammad Ajmal Khan
Vs
M. Muzaffar Khan Lashari, D.R. 		Income Tax Ordinance (XLIX of 2001)
122(5A), 120(3), 114		 2008 PTD 342
Federal Tax Ombudsman 2008 Messrs STAR LINK (GLAMOUR SHOPPING MALL), through Messrs Tahir Law Associates, Sukkur
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170(4), 113A, 114, 115(4) ,233		 2008 PTD 351
Appellate Tribunal Inland Revenue 2008 S.A. Masood Raza Qazalbash, D.R.
Vs
Shabbir Fakhar-ud-Din, ITP 		Income Tax Ordinance (XLIX of 2001)
170,170(4)		 2008 PTD 357
Appellate Tribunal Inland Revenue 2008 Mazhar Iqbal,
Vs
Legal Officer/D.R. 		Income Tax Ordinance (XLIX of 2001)
156, 156/87, 221 (1-A),		 2008 PTD 1146
Appellate Tribunal Inland Revenue 2008 Abdul Tahir Ansari, I.T.P.
Vs
B.A. Memon, D.R. 		Income Tax Ordinance (XLIX of 2001)
221		 2008 PTD 369
Income-tax Appellate Tribunal Pakistan 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
170, 120, 153		 2008 PTD 332
Appellate Tribunal Inland Revenue 2008 Ghazanfer Hussain D.R.
Vs
Siraj Khalid 		Income Tax Ordinance (XLIX of 2001)
122		 2008 PTD 403
Appellate Tribunal Inland Revenue 2008 Muhammad Iqbal Khawaja
Vs
Muhammad Akram, D.R. 		Income Tax Ordinance (XLIX of 2001)
122, 39(1)(j), 15 , 122(9), (5) , (5A)		 2008 PTD 425
Income-tax Appellate Tribunal Pakistan 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
12,66-A,239,12(9A), 62 & First Sched. Paragraph (F)		 2008 PTD 296
97 TAX 213
Federal Tax Ombudsman 2008 Messrs AL-ABBAS TRADERS through Proprietor
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
221, 122-A & 122(5A)		 2008 PTD 437
Income-tax Appellate Tribunal Pakistan 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 62		 2008 PTD 216
96 TAX 344
Federal Tax Ombudsman 2008 IMRAN MUKHTAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
50		 2008 PTD 468
Income-tax Appellate Tribunal Pakistan 2008
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5A)		 2008 PTD 179
96 TAX 341
Federal Tax Ombudsman 2008 MUNIR HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
80, 80C & 50(4)		 2008 PTD 472
Appellate Tribunal Inland Revenue 2008 Siraj Khalid
Vs
S.A. Masood Raza Qazalbash, D.R. 		Income Tax Ordinance (XLIX of 2001)
233(3), 115(4), First Sched.		 2008 PTD 493
Federal Tax Ombudsman 2008 Messrs TOP END PRODUCTIONS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122A, 122(5A), 170, 171, 210		 2008 PTD 500
Federal Tax Ombudsman 2008 Messrs PASBAN SECURITY SERVICES (PVT.), FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122		 2008 PTD 512
Federal Tax Ombudsman 2008 GHULAM MUHAMMAD, BAWARCHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD and others 		Income Tax Ordinance (XLIX of 2001)
122		 2008 PTD 523
Federal Tax Ombudsman 2008 M. A. FAROOQI, REGISTRAR, SUPREME COURT OF PAKISTAN, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59(3), 56, 61, 13(1)(aa) & Second Sched., Cls. (39), (77A)		 2008 PTD 527
Federal Tax Ombudsman 2008 Messrs TOP END PRODUCTIONS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170, 171		 2008 PTD 548
Federal Tax Ombudsman 2008 Messrs BANO ROLLER & FLOUR MILLS, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170		 2008 PTD 581
Federal Tax Ombudsman 2008 TAYMUR COTTON MILLS (PVT.) LTD., LAHORE CANTT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
170(4), 171, 221		 2008 PTD 593
Federal Tax Ombudsman 2008 MUHAMMAD SIDDIQUE
Vs
COMMISSIONER OF INCOME TAX AND WEALTH TAX and 2 others 		Income Tax Ordinance (XLIX of 2001)
122		 2008 PTD 622
Federal Tax Ombudsman 2008 SALIM S. SALAMAT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
132, 32(3)		 2008 PTD 629
Karachi High Court 2008 COMMISSIONER LEGAL DIVISION
Vs
CIVIL AVIATION AUTHORITY 		Income Tax Ordinance (XLIX of 2001)
12, 25, 133		 2008 PTD 647
Appellate Tribunal Inland Revenue 2008 Mrs. Sabiha Mujahid, D.R.
Vs
Ahmad Nadeem Ahsan 		Income Tax Ordinance (XLIX of 2001)
221		 2008 PTD 666
Appellate Tribunal Inland Revenue 2008 M. Asif, D.R.
Vs
Yousaf Saeed, F.C.A. 		Income Tax Ordinance (XLIX of 2001)
24		 2008 PTD 679
Federal Tax Ombudsman 2008 Messrs SHAHEEN COURIER SERVICES, Proprietor Amir Ali Shroff, Karachi
Vs
TAXATION OFFICER (I.A.C.) RANGE-II/COMPANIES-I, KARACHI 		Income Tax Ordinance (XLIX of 2001)
122		 2008 PTD 707
Federal Tax Ombudsman 2008 MUHAMMAD SHOAIB
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
13, 63		 2008 PTD 770
Federal Tax Ombudsman 2008 Messrs PLAYWAY NURSERY & PRIMARY SCHOOL, KARACHI
Vs
SECRETARY, REVENUE DIVISION, CENTRAL BOARD of REVENUE, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
61		 2008 PTD 797
Federal Tax Ombudsman 2008 Messrs WORLDWIDE MOTORS (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
100, 62, 66A, 156, 89		 2008 PTD 833
Federal Tax Ombudsman 2008 Syed HUSSAIN ASIF, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
96, 56, 63, 62, 132, 13(1)(aa), 143B		 2008 PTD 853
Appellate Tribunal Inland Revenue 2008 Ch. Anwaar-ul-Haq
Vs
Rana Javed Iqbal, C.I.T.(LTU) 		Income Tax Ordinance (XLIX of 2001)
129, 129(4) ,& 131(2)(d),		 2008 PTD 859
Appellate Tribunal Inland Revenue 2008 Zeeshan Riaz, A.C.A.
Vs
Mrs. Sabiha Mujahid, D.R. 		Income Tax Ordinance (XLIX of 2001)
122(5A), 122(3), 114(6) 177(4)(6) , 115(4)		 2008 PTD 929
Lahore High Court 2008 INDUS JUTE MILLS (PVT.) LTD. through Chief Executive
Vs
COMMISSIONER OF INCOME TAX, ENFORCEMENT DIVISION-I, LAHORE 		Income Tax Ordinance (XLIX of 2001)
153, 153(6) , 159		 2008 PTD 940
Federal Tax Ombudsman 2008 Messrs BAYER CROPSCIENCE (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
104		 2008 PTD 941
Federal Tax Ombudsman 2008 Messrs COMMODITY LINKS INTERNATIONAL, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114(6), 122, 122(9), 170(4)		 2008 PTD 970
Karachi High Court 2008 MUHAMMAD IQBAL GHORI
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance (XLIX of 2001)
12, 13		 2008 PTD 1075
Federal Tax Ombudsman 2008 Messrs NEW BISMILLAH AUTOS, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
56, 61		 2008 PTD 1099
Appellate Tribunal Inland Revenue 2008 Noor Muhammad Qureshi
Vs
M. Muzaffar Khan Lashari ,D.R. 		Income Tax Ordinance (XLIX of 2001)
122, 221(1A) , 122(5A)		 2008 PTD 1102
Lahore High Court 2008 COMMISSIONER OF INCOME TAX
Vs
DR. KHALID JAVED CHAUDHARY 		Income Tax Ordinance (XLIX of 2001)
12. 122, 12(18),59(A)		 2008 PTD 1136
Federal Tax Ombudsman 2008 LEEMOONMAL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122-A, 58(1), 59, 61, 62, 63, 129		 2008 PTD 1139
Federal Tax Ombudsman 2008 MESSRS MASOOD & COMPANY, MIANWALI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
96, 102, 66A, 221, 2(3)(i)(a), (b), 62 , 59(1), 59(4) ,59A		 2008 PTD 1150
Federal Tax Ombudsman 2008 Messrs B.P. INDUSTRIES (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(1), 120, 121		 2008 PTD 1162
Federal Tax Ombudsman 2008 Messrs SHAHID CABLES INDUSTRY through Chaudhry Shahid Latif
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD and 3 others 		Income Tax Ordinance (XLIX of 2001)
170, 171, 177, 122(5A) & 239(8)		 2008 PTD 1210
Appellate Tribunal Inland Revenue 2008 Shabbir Ahmed, I.T.P.
Vs
Rai Tallat Maqbool, DR 		Income Tax Ordinance (XLIX of 2001)
221		 2008 PTD 1253
Appellate Tribunal Inland Revenue 2008 Shahbaz Butt
Vs
M. Akram Tahir, D.R. 		Income Tax Ordinance (XLIX of 2001)
224 ,176		 2008 PTD 1312
Appellate Tribunal Inland Revenue 2008 S.A. Khan
Vs
Anwar Ali Shah, D.R. 		Income Tax Ordinance (XLIX of 2001)
122 , 122(5A)
Federal Tax Ombudsman 2008 Messrs QAMAR CARRIAGE COMPANY through (Member of A.O.P.)
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
92, 96, 143B, 177(4)		 2008 PTD 1361
Lahore High Court 2008 COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONE-C (LEGAL), LAHORE
Vs
Messrs IDREES CLOTH HOUSE, LAHORE 		Income Tax Ordinance (XLIX of 2001)
2(66), 122, 122(1), 122(2), 122(3)(a), 122(3)(b), 122(4), 122(5), 122(5A)		 2008 PTD 1420
Federal Tax Ombudsman 2008 Messrs MOHMANDS (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
177		 2008 PTD 1437
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
2(65), Second Sched., Part-I, Cl. (132), 39, 120, 124A, 122(5A)		 2007 PTD 2635
97 TAX 59
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 66-A, (5A), 120, 122(5)		 2007 PTD 2601
97 TAX 47
Karachi High Court 2007 Messrs PREMIER MERCANTILE SERVICES (PVT.) LTD
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance (XLIX of 2001)
115 , 115(4), 122(5A), 153(1)(c) , 153(6) 		2007 PTD 2521
97 TAX 89
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
122(5A)		 2007 PTD 2397
Appellate Tribunal Inland Revenue 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
221		 2007 PTD 2358
96 TAX 361
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
221		 2007 PTD 2352
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
2, 2(13), 2(65), 111, 111(1), 122(5A), 122(9)		 2007 PTD 2319
(2007)96 TAX 310
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(1)		 2007 PTD 2281
(2007)95 TAX 353
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
221		 2007 PTD 2206
Lahore High Court 2007 SADIQ HUSSAIN MAJID
Vs
SECRETARY, GOVERNMENT OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
177		 2007 PTD 2188
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
114, 114(6), 120, 120(1), 122, 122(3)(b), 77		 2007 PTD 2153
96 TAX 93
Lahore High Court 2007 Messrs FOOD CONCEPT (PVT.) LTD, through Director
Vs
INCOME TAX APPELLATE TRIBUNAL OF PAKISTAN through Chairman 		Income Tax Ordinance (XLIX of 2001)
132(2)		 2007 PTD 2105
96 TAX 243
Federal Tax Ombudsman 2007 MCC RESOURCES DEVELOPMENT COMPANY (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
Second Sched.		 2007 PTD 2079
Lahore High Court 2007 Messrs SHEIKH TRADERS
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE and others 		Income Tax Ordinance (XLIX of 2001)
120, 122, 131, 133		 2007 PTD 2073
Lahore High Court 2007 Messrs NESPAK (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN through Secretary Law &Parliamentary Affairs and 2 others 		Income Tax Ordinance (XLIX of 2001)
177		 2007 PTD 2063
96 TAX 250
2007 Messrs HAFEEZ CLOTH HOUSE, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(5A), 122(9)		 2007 PTD 2051
91 TAX 127
Federal Tax Ombudsman 2007 FAROOQ AHMED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122-A, 122(5), 240		 2007 PTD 2038
91 TAX 60
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5), 122(5A), 122(8)		 2007 PTD 1959
96 TAX 14
Federal Tax Ombudsman 2007 PROGRESSIVE ASSOCIATES, GUJRAT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 120(1), 114, 114(1), 122, 122(9), 170, 177		 2007 PTD 1955
91 TAX 383
Federal Tax Ombudsman 2007 FAQIR MUHAMMAD MASOOM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122-A, 122-A(2)		 2007 PTD 1936
91 TAX 432
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
132, 132(2) 		2007 PTD 1919
96 TAX 130
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
2, 2(1A)		 2007 PTD 1885
96 TAX 244
Income-tax Appellate Tribunal Pakistan 2007
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 111(1)(b), 121		 2007 PTD 1806
(2007)95 TAX 245
Karachi High Court 2006 DAWOOD CORPORATION (PVT.) LTD
Vs
COMMISSIONER OF INCOME TAX APPEAL-II, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
10, 85, 136, First Sched., Part-III		 2006 PTD 148
(2006)93 TAX 281
Federal Tax Ombudsman 2006 Messrs LAHORE CONTINENTAL HOTEL,LAHORE CANTT.
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
140, 146A(1)		 2006 PTD 1486
(2006)93 TAX 367
Federal Tax Ombudsman 2006 AAMIR HASSAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
236		 2006 PTD 1513
(2006)93 TAX 336
Lahore High Court 2006 COMMISSIONER OF INCOME TAX, FAISALABAD
Vs
RAHIM COTTON FACTORY, FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
136, 136(1)		 2006 PTD 1525
2006 PTCL 615
Lahore High Court 2006 Messrs SHAUKAT SOAP FACTORY through Chief Executive
Vs
INCOME TAX OFFICER and 3 others 		Income Tax Ordinance (XXXI OF 1979)
65, 66, 66(a)		 2006 PTD 1543
(2006)93 TAX 181
2006 PTCL 601
Lahore High Court 2006 COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE
Vs
S.M. RIAZ & SONS (PVT.) LTD 		Income Tax Ordinance (XXXI OF 1979)
134, 136, 156		 2006 PTD 1557
(2006)93 TAX 284
Federal Tax Ombudsman 2006 FARHAT MAHMOOD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122(5A)		 2006 PTD 1602
(2006)93 TAX 313
Lahore High Court 2006 SERVICES INDUSTRIES LIMITED
Vs
COMMISSIONER OF INCOME TAX, ZONE-III, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
12, 12(18), 66, 66-A, 136, 136(1)		 2006 PTD 1617
(2006)94 TAX 237
Lahore High Court 2006 COMMISSIONER OF INCOME TAX AND WEALTH TAX, GUJRANWALA
Vs
Messrs MUGHAL MECHANISMS (PVT.) LTD., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
133, 133(12)		 2006 PTD 1626
(2006)94 TAX 174
Karachi High Court 2006 Messrs SHADMAN COTTON MILLS LTD. through Director
Vs
COMMISSIONER OF INCOME TAX, COMPANIES-I, KARACHI and 2 others 		Income Tax Ordinance (XXXI OF 1979)
66, 156		 2006 PTD 2590
2007 PTCL 373
Lahore High Court 2006 Messrs AES PAK GEN (PVT.) COMPANY, LAHORE
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE and another 		Income Tax Ordinance (XXXI OF 1979)
5(2), 30, 136, 136(2), Second Sched, Cl-176		 2006 PTD 1
(2006)93 TAX 159
2006 PTCL 194
Karachi High Court 2006 Messrs PAKISTAN PAPER PRODUCTS LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
136, 136 (2) , R.7 (b)(I) of Third Sched.		 2006 PTD 1027
(2006)93 TAX 424
Karachi High Court 2006 COMMISSIONER OF INCOME-TAX, COMPANIES-III, KARACHI
Vs
M/S COTTON EXPORT CORPORATION OF PAKISTAN LIMITED, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
17, 17(1)(a), 18, 18(3)		 2006 PTD 103
(2006)93 TAX 363
Karachi High Court 2006 COMMISSIONER OF INCOME TAX, ZONE-B, KARACHI
Vs
Messrs OLYMPIA POULTRY FARMS 		Income Tax Ordinance (XXXI OF 1979)
55, 55(1), 55(2)		 2006 PTD 1061
(2006)93 TAX 65
Supreme Court of Pakistan 2006 Messrs NIDA-I-MILLAT (PVT.) LTD. LAHORE
Vs
COMMISSIONER OF INCOME-TAX, ZONE NO.1, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136		 2006 PTD 1085
(2006)93 TAX 413
Peshawar High Court 2006 KURRAM WOOD FACTORY (PVT.) LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
25, 25(c), 135, 136		 2006 PTD 1142
(2006)93 TAX 336
Lahore High Court 2006 WELCON CHEMICALS (PVT.) LIMITED THROUGH CHIEF EXECUTIVE AND OTHERS
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD THROUGH CHAIRMAN, C.B.R. AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114(1), 120(1)(b), 120(3), 177(1)		 2006 PTD 116
(2006)93 TAX 215
Karachi High Court 2006 MUHAMMAD MUJEEBULLAH SIDDIQUI, JUSTICE KHILJI ARIF HUSSAIN, JUSTICE
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN, ISLAMABAD AND 2 OTHERS 		Income Tax Ordinance (XXXI OF 1979)
2, 2(16), 50, 50(7A), First Sched., 2(28)		 2006 PTD 260
(2006)93 TAX 289
Karachi High Court 2006 Messrs GRINDLAYS BANK P.L.C., KARACHI
Vs
COMMISSIONER OF INCOME TAX, CENTRAL ZONE C. KARACHI 		Income Tax Ordinance (XXXI OF 1979)
23(1), 23(1)(xviii)		 2006 PTD 1319
Lahore High Court 2006 AHMED ALI
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
12(18), 136(1)		 2006 PTD 2602
(2007)95 TAX 108
2007 PTR 152
Karachi High Court 2006 Messrs PAK SAUDI FERTILIZER LTD., KARACHI
Vs
COMMISSIONER OF INCOME TAX, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
31(2)		 2006 PTD 1343
Lahore High Court 2006 COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE
Vs
KHALID SHARIF C/o SARGROH SERVICES LIMITED, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136, 136 (1)		 2006 PTD 2630
Karachi High Court 2006 Messrs TRADING CORPORATION OF PAKISTAN (PVT.) LTD. through General Manager (Finance and Accounts), Karachi
Vs
COMMISSIONER OF INCOME TAX COMPANIES ZONE-III, KARACHI 		Income Tax Ordinance (XLIX of 2001)
177, 176, 122, 177(1)		 2006 PTD 1362
Lahore High Court 2006 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE-II, LAHORE
Vs
TOURISM DEVELOPMENT CORPORATION LTD. PUNJAB (TDCP), LAHORE 		Income Tax Ordinance (XXXI OF 1979)
22, 80-D		 2006 PTD 2638
2007 PTCL 301
Peshawar High Court 2006 COMMISSIONER OF INCOME-TAX COMPANIES ZONE, PESHAWAR
Vs
FOAR ENGINEERING, PESHAWAR 		Income Tax Ordinance (XXXI OF 1979)
Second Sched., Part-I, Cl. (118-A)		 2006 PTD 137
(2006)93 TAX 333
Lahore High Court 2006 Messrs SHAHROOM INTERNATIONAL (PVT.) LTD., LAHORE
Vs
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5, COMPANIES ZONE-I, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
62(1), 136(1)		 2006 PTD 2654
(2007)95 TAX 35
2007 PTCL 313
2007 PTR 39
Lahore High Court 2006 COMMISSIONER OF INCOME TAX
Vs
Messrs ANGOLA ENTERPRISES 		Income Tax Ordinance (XXXI OF 1979)
13, 134 & 13(1)(d)		 2006 PTD 1398
(2006)93 TAX 286
2006 PTCL 415
Lahore High Court 2006 COMMISSIONER OF INCOME TAX/WEALTH TAX, FAISALABAD ZONE, FAISALABAD
Vs
Messrs NUSRAT CORPORATION, FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
66-A. 136		 2006 PTD 2660
Peshawar High Court 2006 COMMISSIONER OF INCOME-TAX ZONE-B, PESHAWAR
Vs
Messrs NEW CAPITAL DALL MILLS (PVT.) LTD., HATTAR 		Income Tax Ordinance (XXXI OF 1979)
50(4), 52, 86, 151		 2006 PTD 14
(2006)93 TAX 10
Lahore High Court 2006 COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE
Vs
KHALIFA SYED SAIF ULLAH C/O MEHBOOB INDUSTRIES, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136, 136(2)		 2006 PTD 2669
Lahore High Court 2006 MESSRS YAHYA TEXTILE MILLS LIMITED, MULTAN CANTT.
Vs
FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XLIX of 2001)
122		 2006 PTD 140
(2006)93 TAX 373
Karachi High Court 2006 GHULAM MUSTAFA JATOI, KARACHI
Vs
COMMISSIONER OF INCOME TAX, CENTRAL ZONE-B, KARACHI 		Indian Income Tax Act, 1922
4, 4(2)(c), 66		 2006 PTD 1647
(2006)93 TAX 263
Lahore High Court 2006 COMMISSIONER OF INCOME TAX/WEALTH TAX, LAHORE ZONE-B, LAHORE
Vs
Messrs ALI CHICKS POULTRY BREEDINGS FARM, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
23(1)(vii)		 2006 PTD 2678
(2007)95 TAX 120
2007 PTCL 310
2007 PTR 183
Karachi High Court 2006 Messrs PAKISTAN INDUSTRIAL CREDIT AND INVESTMENT CORPORATION LTD
Vs
COMMISSIONER OF INCOME TAX and others 		Income Tax Ordinance (XXXI OF 1979)
66A, 136, 32		 2006 PTD 1400
Lahore High Court 2006 COMMISSIONER OF INCOME TAX, ZONE-A, LAHORE
Vs
Mst. KHAIR-UN-NISA 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(d), 136		 2006 PTD 2691
(2006)95 TAX 257
Lahore High Court 2006 KOHINOOR ENERGY LIMITED through Manager Accounts
Vs
COMMISSIONER OF INCOME TAX (APPEALS) ZONE-I, ISLAMABAD and 2 others 		Income Tax Ordinance (XXXI OF 1979)
133(4), 30, Second Schedule(176)		 2006 PTD 1409
Federal Tax Ombudsman 2006 MUHAMMAD YOUNIS KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2, 2(3)		 2006 PTD 1753
Karachi High Court 2006 COMMISSIONER OF INCOME TAX, ZONE-C, KARACHI
Vs
A. R. HUSSAIN 		Indian Income Tax Act, 1922
34		 2006 PTD 1422
(2006)93 TAX 195
2006 PTCL 445
Federal Tax Ombudsman 2006 Rao KHURRAM ALI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59, 59(1), 61, 62, 80, 80-D, 86, 2, 2(3), 9, 9(2)		 2006 PTD 1774
Madhya Pradesh High Court (India) 2006 COMMISSIONER OF INCOME-TAX
Vs
KOHINOOR TOBACCO PRODUCTS (P.) LTD. 		Indian Income Tax Act, 1961
28, 28, 143, 143(3), 263		 2006 PTD 1840
234 ITR 557
Appellate Tribunal Inland Revenue 2006
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(4-A)		 2006 PTD 2554
Appellate Tribunal Inland Revenue 2006
Vs
 Income Tax Ordinance (XLIX of 2001)
122		 2006 PTD 2607
Appellate Tribunal Inland Revenue 2006
Vs
 Income Tax Ordinance (XLIX of 2001)
111, 111(2) , 122(5)		 2006 PTD 2662
Appellate Tribunal Inland Revenue 2006
Vs
 Income Tax Ordinance (XLIX of 2001)
156		 2006 PTD 2693
Appellate Tribunal Inland Revenue 2006
Vs
 Income Tax Ordinance (XLIX of 2001)
122, 122(5A)		 2006 PTD 2729
(2006)93 TAX 14
Appellate Tribunal Inland Revenue 2006
Vs
 Income Tax Ordinance (XLIX of 2001)
88		 2006 PTD 2745
Appellate Tribunal Inland Revenue 2006
Vs
 Income Tax Ordinance (XLIX of 2001)
210, 175, 207, 208		 2006 PTD 2755
(2006)93 TAX 339
Appellate Tribunal Inland Revenue 2006
Vs
 Wealth Tax Act (XV of 1963)
35, 16(2), 17B, 16(5), 30, 16, 2		 2006 PTD 2843
Appellate Tribunal Inland Revenue 2006
Vs
 Income Tax Ordinance (XLIX of 2001)
169, 170(4), 148(7)(9), 122 (5A) , 2(2)		 2006 PTD 2859
(2006)93 TAX 318
Lahore High Court 2006 COMMISSIONER OF INCOME TAX
Vs
SYED BHAI (PVT.) LTD 		Income Tax Ordinance (XXXI OF 1979)
22(c) , Second Sched, Cl, (65)		 2006 PTD 2119
Lahore High Court 2006 AAMIR FOOD INDUSTRIES
Vs
CENTRAL BOARD OF REVENUE AND 2 OTHERS 		Income Tax Ordinance (XLIX of 2001)
114, 120, 177, 177(1)		 2006 PTD 214
(2005)92 TAX 219
Lahore High Court 2006 COMMISSIONER OF INCOME-TAX AND WEALTH TAX, GUJRANWALA ZONE, GUJRANWALA
Vs
Messrs MUGHAL MECHANISMS (PVT.) LTD., GUJRANWALA 		Income Tax Ordinance (XLIX of 2001)
108, 133, 133(12), 136(5), 139, 61, 61-A		 2006 PTD 215
Lahore High Court 2006 Ch. OMAR NAZIR
Vs
COMMISSIONER OF INCOME TAX, ZONE-B, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136		 2006 PTD 2208
2006 PTCL 670
2007 PTR 61
Karachi High Court 2006 COMMISSIONER OF INCOME TAX, COMPANIES-I, KARACHI
Vs
AMIN HAJI USMAN 		Income Tax Ordinance (XXXI OF 1979)
13, 13(2)		 2006 PTD 2227
(2006)93 TAX 341
Lahore High Court 2006 Major (Retd.) PERVAIZ IQBAL
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX, SIALKOT 		Income Tax Ordinance (XXXI OF 1979)
134, 14, 22, 27, 136		 2006 PTD 2734
(2007)95 TAX 137
Karachi High Court 2006 COMMISSIONER (LEGAL DIVISION) LARGE TAXPAYERS UNIT, KARACHI
Vs
BAWANY METALS LTD. KARACHI 		Income Tax Ordinance (XXXI OF 1979)
23, 136		 2006 PTD 2256
(2007)95 TAX 17
2007 PTR 14
Lahore High Court 2006 MESSRS BASHIR DAR-UL-MAHI THROUGH MUHAMMAD ASLAM, EX-MANAGING PARTNER
Vs
REGIONAL COMMISSIONER OF INCOME-TAX, EASTER REGION, LAHORE AND 2 OTHERS 		Income Tax Ordinance (XXXI OF 1979)
55, 59		 2006 PTD 276
(2006)93 TAX 361
Lahore High Court 2006 COMMISSIONER OF INCOME TAX, COMPANIES, LAHORE
Vs
Messrs WAHEED BROTHERS (PVT.) LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
5, 14(1), Second Sched		 2006 PTD 2275
(2007)95 TAX 53
2007 PTCL 195
2007 PTR 35
Lahore High Court 2006 MUHAMMAD FAYYAZ BUTT
Vs
COMMISSIONER OF INCOME TAX, ZONE-A, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
13(1)(d), 13(1)(aa), 13(1)(aa)(d), 135(6)		 2006 PTD 2828
(2007)95 TAX 122
2007 PTCL 334
2007 PTR 166
Lahore High Court 2006 MUHAMMAD NASEEM
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
136(2)		 2006 PTD 2318
(2007)95 TAX 86
2007 PTR 135
Karachi High Court 2006 COMMISSIONER INCOME TAX
Vs
GULF EDIBLE OILS (PVT.) Ltd 		Income Tax Ordinance (XXXI OF 1979)
80-D, 134, 136, 156		 2006 PTD 2854
(2007)95 TAX 141
Lahore High Court 2006 COMMISSIONER OF INCOME TAX/WEALTH TAX, FAISALABAD
Vs
Messrs JEHLUM FABRICS, FAISALABAD 		Income Tax (Amendment) Ordinance, 2016 (IV OF 2016)
13(1)(a)(aa), 111, 136(2) ,62		 2006 PTD 2866
(2007)95 TAX 147
Lahore High Court 2006 Rao TALIB ALI KHAN
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
134, 136		 2006 PTD 327
Lahore High Court 2006 COMMISSIONER OF INCOME-TAX/WEALTH TAX, FAISALABAD
Vs
Messrs NATIONAL BRICKS CO., FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
62		 2006 PTD 2329
(2007)95 TAX 75
2007 PTCL 247
Karachi High Court 2006 M/s ENGINEERING CONSORTIUM (PVT.) LIMITED, KARACHI
Vs
I.T.O. CO., CIRCLE CENTRAL ZONE-C, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
136		 2006 PTD 333
(2006)93 TAX 433
Lahore High Court 2006 MESSRS JAVED RUBBER WORKS, THROUGH PROPRIETOR
Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD AND 4 OTHERS 		Income Tax Ordinance (XXXI OF 1979)
55, 59		 2006 PTD 338
(2006)93 TAX 438
Lahore High Court 2006 COMMISSIONER OF INCOME-TAX/WEALTH TAX, FAISALABAD ZONE, FAISALABAD
Vs
Messrs RASHID AHMAD, FAISALABAD 		Income Tax Appellate Tribunal Rules, 1981
11(1), (3)		 2006 PTD 2345
Lahore High Court 2006 CEBEE INDUSTRIES (PVT.) LTD., LAHORE
Vs
INCOME TAX APPELLATE TRIBUNAL and 2 others 		Income Tax Ordinance (XXXI OF 1979)
25(c), 136		 2006 PTD 348
Peshawar High Court 2006 Messrs LATIF GHEE INDUSTRIES (PVT.) LTD
Vs
COMMISSIONER OF INCOME TAX, COMPANY ZONE, PESHAWAR and another 		Income Tax Ordinance (XXXI OF 1979)
136 , 50(5), 80-DD		 2006 PTD 2368
(2006)93 TAX 79
Lahore High Court 2006 COMMISSIONER OF INCOME TAX/WEALTH TAX
Vs
MESSRS PAPERS AND BOARD MILLS 		Income Tax Ordinance (XXXI OF 1979)
12(18), 66-A, 136		 2006 PTD 386
Karachi High Court 2006 Messrs CALTEX OIL (PAK.) LIMITED through Nuruddin Damani
Vs
COMMISSIONER OF INCOME TAX, COMPANIES II, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
9, 24,136		 2006 PTD 2378
(2007)95 TAX 41
2007 PTR 46
Lahore High Court 2006 COMMISSIONER INCOME TAX
Vs
Messrs PUNJAB CLOTH HOUSE 		Income Tax Appellate Tribunal Rules, 1981
11		 2006 PTD 2402
(2007)95 TAX 65
Karachi High Court 2006 COMMISSIONER OF INCOME TAX, COMPANIES-III, KARACHI
Vs
Messrs POLYPROPYLENE PRODUCTS LTD 		Income Tax Ordinance (XXXI OF 1979)
136, 136(2) & Second Sched.,		 2006 PTD 2419
Lahore High Court 2006 Messrs BAHRIA OIL MILLS, VEHARI
Vs
COMMISSIONER OF INCOME TAX, ZONE, MULTAN 		Income Tax Ordinance (XXXI OF 1979)
2, 2(7), 22		 2006 PTD 2421
Karachi High Court 2006 COMMISSIONER (LEGAL DIVISION)
Vs
NATIONAL DEVELOPMENT FINANCE CORPORATION 		Income Tax Ordinance (XXXI OF 1979)
23(1)(vii), 136, 136(1), 136(2)		 2006 PTD 2439
(2007)95 TAX 48
2007 PTR 54
Lahore High Court 2006 CANTONMENT EXECUTIVE OFFICER, MULTAN
Vs
FEDERATION OF PAKISTAN through Secretary Finance, Government of Pakistan, Islamabad and 4 others 		Income Tax Ordinance (XXXI OF 1979)
52		 2006 PTD 2445
(2007)95 TAX 60
2007 PTCL 388
Lahore High Court 2006 Messrs IFTIKHAR BROTHERS, CIVIL QUARTERS ROAD, SHEIKHUPURA
Vs
CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD and another 		Income Tax Ordinance (XLIX of 2001)
177		 2006 PTD 2452
(2007)95 TAX 56
Federal Tax Ombudsman 2006 MUHAMMAD TARIQ and another
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
153, 170		 2006 PTD 2453
Supreme Court of Pakistan 2006 MODEL TOWN SOCIETY LTD.
Vs
INCOME TAX AUTHORITY TRIBUNAL and others 		Income Tax Ordinance (XXXI OF 1979)
27		 2006 PTD 2456
2007 PTCL 188
2006 SCMR 1867
2007 PTR 31
Peshawar High Court 2006 Messrs SARINA INDUSTRIES (PVT.) LTD
Vs
COMMISSIONER OF INCOME TAX, COMPANY ZONE, PESHAWAR 		Income Tax Ordinance (XLIX of 2001)
66 , 66-A, 122 (5) , 133		 2006 PTD 2474
(2007)95 TAX 67
Supreme Court of Pakistan 2006 COMMISSIONER OF INCOME TAX and another
Vs
DAWOOD HERCULES CHEMICALS LTD 		Income Tax Ordinance (XXXI OF 1979)
53(2), 87 185(3)		 2006 PTD 2498
(2007)95 TAX 1
2006 PTCL 432
Lahore High Court 2006 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE-III, LAHORE
Vs
Messrs IDARA-I-KISSAN, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136		 2006 PTD 2569
Lahore High Court 2006 COMMISSIONER OF INCOME TAX/WEALTH TAX, FAISALABAD ZONE, FAISALABAD
Vs
Dr. BASHIR AHMED 		Income Tax Ordinance (XXXI OF 1979)
31(1)(c) , 136		 2006 PTD 2585
(2006)93 TAX 265
Lahore High Court 2006 MUHAMMAD UMAR
Vs
CENTRAL BOARD OF REVENUE AND OTHERS 		Income Tax Ordinance (XLIX of 2001)
120, 177		 2006 PTD 143
(2006)93 TAX 288
Federal Tax Ombudsman 2006 MUHAMMAD MUSHTAQ
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
138 , 62		 2006 PTD 1476
(2006)93 TAX 359
Lahore High Court 2006 Messrs JILLAN PACKAGING AND PAPER INDUSTRIES (PVT.) LTD.
Vs
INCOME TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
50, 50(4), 108, 143, 143-B		 2006 PTD 1479
(2006)93 TAX 280
Karachi High Court 2005 MUHAMMAD SHAFI and 3 others
Vs
INCOME TAX OFFICER and others 		Income Tax Ordinance (XXXI OF 1979)
13, 65, 65(1), 65(2)		 2005 PTD 1014
(2005)91 TAX 84
Federal Tax Ombudsman 2005 Messrs HOTUMAL, COMMISSION AGENT AND FERTILIZER AGENCY, JHOL DISTRICT SANGHAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122(1), 122-A		 2005 PTD 1033
Lahore High Court 2005 COMMISSIONER OF INCOME TAX AND WEALTH TAX, SIALKOT
Vs
Messrs POPULAR INDUSTRIES S.I.E., SIALKOT 		Income Tax Ordinance (XXXI OF 1979)
59, 136		 2005 PTD 1038
(2005)91 TAX 461
Karachi High Court 2005 COMMISSIONER OF INCOME TAX, CENTRAL ZONE-D, KARACHI
Vs
MUHAMMAD SARDAR 		Income Tax Ordinance (XXXI OF 1979)
19(3)		 2005 PTD 1040
(2005)91 TAX 467
Karachi High Court 2005 COMMISSIONER OF INCOME-TAX
Vs
Messrs AGRO GENERAL INSURANCE CO., LTD. 		Income Tax Ordinance (XLIX of 2001)
20, 133		 2005 PTD 1047
(2005)91 TAX 453
Federal Tax Ombudsman 2005 FEDERAL CHEMICAL CERAMICS CORPORATION (PVT.) LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Rules, 2002
71		 2005 PTD 1052
Federal Tax Ombudsman 2005 Mir AURANGZEB ALAM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
100, 102		 2005 PTD 1066
Karachi High Court 2005 M/s BAIG SPINNING MILLS LTD.
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XXXI OF 1979)
62, 54, 55, 56, 57, 58, 59, 60, 61, 63, 64, 65, 66, 67, 11, 2, 2(24), 2(44), 80, 80-D, 80-C, 80-CC, 89, 88, 80-D(2), 108, 109, 110, 111, 112, 113, 114, 115, 116		 2005 PTD 1102
(2005)92 TAX 49
Federal Tax Ombudsman 2005 Messrs T.M. TEXTILE (PVT.) LTD.
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59, 59(1), 2, 2(24), 80, 80-D		 2005 PTD 1109
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD
Vs
Messrs TAJ FLOUR MILLS (PVT.) LTD. 		Income Tax Ordinance (XXXI OF 1979)
62, 136		 2005 PTD 1142
Lahore High Court 2005 COMMISSIONER INCOME TAX AND WEALTH TAX, GUJRANWALA ZONE, GUJRANWALA and others
Vs
Messrs ASIF INDUSTRIES, ALIPUR CHATTA, WAZIRABAD and others 		Income Tax Ordinance (XXXI OF 1979)
32		 2005 PTD 1145
(2005)91 TAX 470
Lahore High Court 2005 Messrs ROYAL TRAVEL SERVICE (PVT.) LTD., FAISALABAD through Chief Executive
Vs
INCOME TAX APPELLATE TRIBUNAL OF PAKISTAN and 2 others 		Income Tax Ordinance (XXXI OF 1979)
50, 50(4A), 52, 136		 2005 PTD 1157
(2005)91 TAX 39
Lahore High Court 2005 Messrs RENO PACKAGES (PVT.) LTD
Vs
INCOME TAX APPELLATE TRIBUNAL and others 		Income Tax Ordinance (XXXI OF 1979)
13(1)(c), 62, 111, 116, 136		 2005 PTD 1176
(2005)92 TAX 108
Peshawar High Court 2005 COMMISSIONER OF INCOME/WEALTH TAX, ZONE-A, PESHAWAR
Vs
ASSOCIATED INDUSTRIES LTD 		Income Tax Ordinance (XXXI OF 1979)
136		 2005 PTD 1314
(2005)91 TAX 187
Karachi High Court 2005 HONDA SHAHRAH-E-FAISAL ASSOCIATION OF PERSONS, KARACHI and others
Vs
REGIONAL COMMISSIONER OF INCOME TAX, KARACHI and 2 others 		Income Tax Ordinance (XLIX of 2001)
122, 122(5-A)		 2005 PTD 1316
Karachi High Court 2005 Messrs MADINA ENTERPRISES LTD., JHANG ROAD, FAISALABAD through Legal Manager
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Law and Parliamentary Affairs, Islamabad and 2 others 		Income Tax Ordinance (XXXI OF 1979)
50(5), 80-DD, Second Sched.,		 2005 PTD 1328
(2005)91 TAX 82
2007 PTR 245
Federal Tax Ombudsman 2005 PAKASIA MILLS STORE, LAHORE CANTT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
50, 50(4), 50(5), 96, 100, 132, 135, 135(9), 136, 136(2), Second Sched, Cl-9-B		 2005 PTD 1431
(2005)91 TAX 342
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX, FAISALABAD
Vs
Messrs RASHID TEXTILE 		Income Tax Ordinance (XXXI OF 1979)
136, 136(1)		 2005 PTD 1456
(2005)91 TAX 25
Federal Tax Ombudsman 2005 Messrs MUHAMMAD TRADING CO., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59, 59(1), 61, 62, 154		 2005 PTD 1460
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX/WEALTH TAX, FAISALABAD
Vs
Messrs MULTI COMMERCE (PVT.) LTD. 		Income Tax Ordinance (XLIX of 2001)
133(4)		 2005 PTD 1467
(2005)91 TAX 54
Lahore High Court 2005 COMMISSIONER OF INCOME TAX SPECIAL ZONE, LAHORE
Vs
Messrs DAWOOD TEXTILE AND PRINTING INDUSTRIES LIMITED, FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
108(b), 132(l)(b), 135(4), 135(5), 103(b), 129, 132		 2005 PTD 1583
(2005)91 TAX 113
Karachi High Court 2005 Messrs PAK SAUDI FERTILIZERS LIMITED
Vs
COMMISSIONER OF INCOME TAX and others 		Income Tax Ordinance (XXXI OF 1979)
50, 50(4), 80, 80-C, 136, 143, 143-B, Second Sched, Part IV, Cl. 9		 2005 PTD 1607
(2005)91 TAX 93
Karachi High Court 2005 COMMISSIONER OF INCOME TAX
Vs
Mst. SHAKILA KHATOON 		Income Tax Ordinance (XXXI OF 1979)
111, 132, 132(1)(b), 135, 135(5)		 2005 PTD 1663
(2005)91 TAX 118
Lahore High Court, Multan Bench, Multan 2005 Messrs RASHID AND CO
Vs
COMMISSIONER OF INCOME TAX, ZONE-A, LAHORE and others 		Income Tax Ordinance (XXXI OF 1979)
80C(4), 13(aa), 143B, 65, 13, 80C, 80CC		 2005 PTD 1790
(2005)91 TAX 115
Lahore High Court 2005 Commissioner of Income-Tax
Vs
Ravi Intertrade and Others 		Income Tax Ordinance (XXXI OF 1979)
136, Clause 98, 125-B Part-I, of the Second Schedule		 2005 PTD 1802
Federal Tax Ombudsman 2005 Wattan Technical Industry, Gujranwala
Vs
Secretary, Revenue Division, Islamabad 		Income Tax Ordinance (XXXI OF 1979)
13(1)(c), 62, 116, Clause (118-E), Part-I of Second Schedule		 2005 PTD 1770
Lahore High Court 2005 Commissioner of Income-Tax/ Wealth Tax, Faisalabad Zone, Faisalabad
Vs
Messrs Saeed Steel Casting, Factory Area, Faisalabad 		Income Tax Appellate Tribunal Rules, 1981
20(2)		 2005 PTD 1816
Lahore High Court 2005 Haji Muhammad Ikram
Vs
Taxation officer of Income Tax and Others 		Income Tax Ordinance (XXXI OF 1979)
136		 2005 PTD 1825
Lahore High Court 2005 Commissioner of Income-Tax / Wealth Tax, Faisalabad Zone, Faisalabad
Vs
Messrs Ghulam Shabbir & Co. 		Income Tax Ordinance (XXXI OF 1979)
136		 2005 PTD 1833
Lahore High Court 2005 COMMISSIONER OF INCOME TAX/ WEALTH TAX, ZONE-B, LAHORE
Vs
MESSRS MALIK BROTHERS CLOTH DEALER, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
59A		 2005 PTD 1845
(2005)91 TAX 127
Federal Tax Ombudsman 2005 Shaukat Ali
Vs
Secretary, Revenue Division, Islamabad 		Income Tax Ordinance (XXXI OF 1979)
56, 61, 62, 68		 2005 PTD 1855
Lahore High Court 2005 MESSRS GENERAL ENGINEERING COMPANY
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE and another 		Income Tax Ordinance (XXXI OF 1979)
23(1)((xviii)		 2005 PTD 1861
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX/ WEALTH TAX, FAISALABAD ZONE, FAISALABAD
Vs
Messrs ZARI INDUSTRIES 		Income Tax Ordinance (XXXI OF 1979)
136, 59, Second Sched.		 2005 PTD 1913
(2005)91 TAX 184
Supreme Court of India 2005 BISMILLAH & CO. and others
Vs
SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN and others 		Income Tax Ordinance (XXXI OF 1979)
50(7A)		 2005 PTD 1942
(2005)91 TAX 425
2006 SCMR 652
Lahore High Court 2005 Messrs S.K. TEXTILE PROCESSING MILLS (PVT.) LTD., LAHORE through Chief Executive
Vs
INCOME TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
50(10), 50(4), 136		 2005 PTD 1956
Karachi High Court 2005 MUNEER BHIMJEE and others
Vs
ISLAMIC REPUBLIC OF PAKISTAN and 2 others 		Income Tax Ordinance (XLIX of 2001)
77, 114, 120, 120(1)(b), 122(4), 175, 176, 177, 177(1A)		 2005 PTD 1974
Supreme Court of Pakistan 2005 Messrs J.K. (TECH) (PVT.) LIMITED
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
62, 80, 80-D, 80-C, 136		 2005 PTD 1982
(2005)92 TAX 181
Lahore High Court 2005 KASHMIR EDIBLE OIL LIMITED
Vs
FEDERATION OF PAKISTAN 		Income Tax Ordinance (XLIX of 2001)
2(66), 65, 66A, 120, 121, 122(5)		 2005 PTD 1621
Lahore High Court 2005 Ch. MUHAMMAD HUSSAIN and others
Vs
COMMISSIONER OF INCOME-TAX 		Income Tax Ordinance (XLIX of 2001)
114, 114(6), 120, 120(b), 22(4), 175, 176, 177, 177(1)(d), 208, 215		 2005 PTD 152
(2005)92 TAX 81
2004 PTCL 532
Lahore High Court 2005 GHARIBWAL CEMENT LIMITED through General Manager
Vs
INCOME TAX APPELLATE TRIBUNAL, OF PAKISTAN, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
5(1)(c), 111, 116(a), 119, 136		 2005 PTD 1
(2005)91 TAX 250
2005 PTCL 143
Lahore High Court 2005 Messrs FAWAD TEXTILES MILLS LTD. through Director, Lahore
Vs
PAKISTAN through Secretary, Ministry of Finance and 3 others 		Income Tax Ordinance (XXXI OF 1979)
62, 156, 156(4), 80D, 118C, 118D, 118E of the Second Schedule		 2005 PTD 14
(2005)91 TAX 258
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX
Vs
OLIVES CATERING 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(aa), 136		 2005 PTD 88
(2005)91 TAX 220
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX
Vs
STANDARD FOOD 		Income Tax Ordinance (XXXI OF 1979)
135, 136		 2005 PTD 101
(2005)91 TAX 230
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX
Vs
IMRAN SIDDIQUE 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(d), 65, 136		 2005 PTD 106
(2005)92 TAX 231
2005 PLC 106
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX
Vs
Messrs REHMAN TRADERS 		Income Tax Ordinance (XXXI OF 1979)
136		 2005 PTD 116
(2005)91 TAX 233
Lahore High Court 2005 MAHMOOD BARNI
Vs
INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX, GUJRANWALA and another 		Income Tax Ordinance (XXXI OF 1979)
59, 59-A, 66, 66-A, 80, 80-C(7), 143, 143-B, 166		 2005 PTD 165
(2005)92 TAX 235
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX AND WEALTH TAX, SIALKOT ZONE, SILAKOT
Vs
Messrs ITTEFAQ TRADERS, MANDI SAMBRIAL 		Income Tax Ordinance (XXXI OF 1979)
80, 80-D, 80-D(2), 136		 2005 PTD 184
(2005)91 TAX 227
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX AND WEALTH TAX; SIALKOT ZONE, SIALKOT
Vs
Messrs GLORIOUS MERCANTILE CORPORATION (PVT.), LTD., SIALKOT 		Income Tax Ordinance (XXXI OF 1979)
30, 136, 156		 2005 PTD 192
(2005)91 TAX 248
Supreme Court of Pakistan 2005 DEPUTY COLLECTOR OF CUSTOMS, RAILWAY STATION, LAHORE
Vs
Messrs ABDUL GHAFFAR ABDUL REHMAN and others 		Income Tax Ordinance (XXXI OF 1979)
30, 30(c)		 2005 PTD 194
(2005)91 TAX 57
2005 SCMR 1265
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX
Vs
Messrs HAFIZ ABDUL WAHEED & BROTHERS 		Income Tax Ordinance (XXXI OF 1979)
50, 50(4), 80, 80(c), 136, 136(2), 143		 2005 PTD 200
Karachi High Court 2005 GULSHAN SPINNING MILLS LTD. and others
Vs
GOVERNMENT OF PAKISTAN and others 		Income Tax Ordinance (XXXI OF 1979)
107, 107(1)		 2005 PTD 259
Lahore High Court 2005 Sh. AMANAT ALI
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE and another 		Income Tax Ordinance (XXXI OF 1979)
133		 2005 PTD 493
Federal Tax Ombudsman 2005 IRFAN KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
Income Tax Ordinance (XXXI OF 1979)		 2005 PTD 631
Lahore High Court 2005 DATA ELECTRONICS (PVT.) LTD., LAHORE
Vs
FEDERATION OF PAKISTAN through Secretary Finance, Finance Division, Islamabad and 3 others 		Income Tax Ordinance (XLIX of 2001)
129, 129(5), 129(6), 129(7), 132, 132(6)		 2005 PTD 862
(2005)91 TAX 238
2005 PTCL 664
Lahore High Court 2005 COMMISSIONER OF INCOME TAX COMPANIES ZONE-I, LAHORE
Vs
SIMNWA POLOY PROPYLENE PRODUCTS (PVT.) LTD. 		Income Tax Ordinance (XXXI OF 1979)
12, 12(18), 66, 66-A		 2005 PTD 2022
(2005)91 TAX 307
Karachi High Court 2005 MAHMOOD NAWAZ
Vs
COMMISSIONER OF INCOME-TAX, COMPANY CIRCLE, ZONE B, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
136, 136(2), 156, 156(1), Second Sched. Part III, para. 1		 2005 PTD 2035
(2005)91 TAX 228
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX, ZONE-II, LAHORE
Vs
MESSRS CANDOUR INTERNATIONAL (PVT.) LIMITED, LAHORE 		Income Tax Appellate Tribunal Rules, 1981
10		 2005 PTD 2037
(2005)92 TAX 287
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX
Vs
PIONEER CEMENT 		Income Tax Ordinance (XXXI OF 1979)
30, 31, 31(1)(b), 66, 66-A, 136		 2005 PTD 2086
(2005)91 TAX 319
Lahore High Court 2005 COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE
Vs
Messrs GRAYS LEASING COMPANY LIMITED 		Income Tax Ordinance (XXXI OF 1979)
22, 30, 31(1)(b), 34, 66-A , 136		 2005 PTD 2093
(2005)92 TAX 293
Lahore High Court 2005 BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, SARGOHDA through Chairman
Vs
FEDERATION OF ISLAMIC REPUBLIC OF PAKISTAN through Secretary Finance and 3 others 		Income Tax Ordinance (XXXI OF 1979)
50, 50(2A), Second Sched, Cl-86		 2005 PTD 2099
(2005)91 TAX 289
Supreme Court of Pakistan 2005 RUKHSANA BEGUM
Vs
EXPRESS WORLDWIDE PAKISTAN (PVT.) LTD. 		Income Tax Ordinance (XXXI OF 1979)
50, 50(7-B)		 2005 PTD 2154
(2005)91 TAX 245
Lahore High Court 2005 COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD
Vs
Messrs BLUE SKY TOUR BUREAU (PVT.) FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
136		 2005 PTD 2209
(2005)91 TAX 318
Karachi High Court 2005 Messrs PAKISTAN REFINERY LTD.
Vs
COMMISSIONER OF INCOME TAX, COMPANIES-V KARACHI 		Income Tax Ordinance (XXXI OF 1979)
2(11), 22, 30, 80, 80-D		 2005 PTD 2216
(2005)91 TAX 235
Lahore High Court 2005 COMMISSIONER OF INCOME TAX, SPECIAL ZONE, LAHORE
Vs
Messrs MUSARAT TEXTILE MILLS LTD., FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
108, 108(b), 129, 132, 132(1)(b), 134, 135, 135(4), 135(5)		 2005 PTD 2270
(2005)91 TAX 7
Lahore High Court 2005 COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONE `"A" EASTERN REGION, LAHORE
Vs
MUHAMMAD RAIZ, Proprietor Messrs Riaz Cloth Merchants, Lahore 		Income Tax Ordinance (XXXI OF 1979)
13(1)(d), 136		 2005 PTD 2281
(2005)92 TAX 139
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX/WEALTH TAX, COMPANIES ZONE, FAISALABAD
Vs
Messrs KAMIL COTTON INDUSTRIES (PVT.) LTD., TOBA TEK SINGH 		Income Tax Ordinance (XXXI OF 1979)
108, 108(b), 139 , 165		 2005 PTD 2283
Lahore High Court 2005 COMMISSIONER OF INCOME TAX, SPECIAL ZONE, LAHORE
Vs
Messrs ATTOCK TEXTILE MILLS LTD., FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
136		 2005 PTD 2285
Lahore High Court 2005 COMMISSIONER OF INCOME TAX/ WEALTH TAX, ZONE-C, LAHORE
Vs
Messrs MINHAS AUTOMOTIVE INDUSTRIES, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
66, 66-A, 136		 2005 PTD 2338
Appellate Tribunal Inland Revenue 2005 NATIONAL SECURITY COMPANY (PVT.) LTD., LAHORE
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
80C, 136(1), 136(2)		 2005 PTD 2340
Lahore High Court 2005 COMMISSIONER OF INCOME TAX, COMPANIES ZONE-II, LAHORE
Vs
Messrs IQBAL AVENUES COOPERATIVE HOUSING SOCIETY LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
2(16) , 80-B		 2005 PTD 2343
(2005)91 TAX 327
Karachi High Court 2005 ASIA PETROLEUM LTD. through Managing Director
Vs
PAKISTAN through Secretary, Ministry of Finance (Revenue Division) and Ex-officio, Chairman, Central Board of Revenue, Islamabad and another 		Income Tax Ordinance (XXXI OF 1979)
Preamble, 55, 56, 61, 62, 65		 2005 PTD 2345
(2005)91 TAX 230
Lahore High Court 2005 COMMISSIONER OF INCOME TAX, ZONE-A, LAHORE
Vs
Messrs SALEEM BROTHERS 		Income Tax Ordinance (XXXI OF 1979)
65, 136		 2005 PTD 2366
Lahore High Court 2005 COMMISSIONER OF INCOME TAX/ WEALTH TAX, MULTAN ZONE, MULTAN
Vs
Messrs BABU MUHAMMAD HUSSAIN ANSARI, MULTAN 		Income Tax Ordinance (XXXI OF 1979)
62, 62(1)		 2005 PTD 2368
Lahore High Court 2005 COMMISSIONER OF INCOME TAX COMPANIES ZONE-I, LAHORE
Vs
SARITOW PAKISTAN LIMITED 		Income Tax Ordinance (XXXI OF 1979)
12(18), 136		 2005 PTD 2386
Lahore High Court 2005 Messrs SHAHROON INTERNATIONAL (PVT.) LTD., LAHORE
Vs
COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
2(43), 62, 130(1)		 2005 PTD 2397
(2005)91 TAX 33
Lahore High Court 2005 COMMISSIONER OF INCOME/WEALTH TAX COMPANIES ZONE-I, LAHORE
Vs
HAFEEZ VALQA INDUSTRIES (PVT.) LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
12(18), 138		 2005 PTD 2403
(2005)91 TAX 49
Lahore High Court 2005 Messrs HAJI TRADERS, Proprietor Tanveer Anjum
Vs
COMMISSIONER OF INCOME TAX, WEALTH TAX, ZONE-B, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
62, 136		 2005 PTD 2413
(2005)91 TAX 21
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX COMPANIES ZONE-I, LAHORE
Vs
Sufi MUHAMMAD SALEEM 		Income Tax Ordinance (XXXI OF 1979)
13, 136(1)		 2005 PTD 2427
(2005)91 TAX 13
Karachi High Court 2005 COMMISSIONER OF INCOME TAX, COMPANIES-I, KARACHI
Vs
Messrs EASTERN SERVICES (PVT.) LTD., KARACHI 		Income Tax Ordinance (XXXI OF 1979)
59(3), 136		 2005 PTD 2429
(2005)91 TAX 26
2005 PTCL 751
Lahore High Court 2005 Messrs QADRI CLOTH HOUSE, LAHORE
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(d), 65, 136		 2005 PTD 2430
(2005)91 TAX 38
Karachi High Court 2005 Messrs ANNOOR TEXTILE MILLS LTD.
Vs
COMMISSIONER OF INCOME-TAX 		Income Tax Ordinance (XXXI OF 1979)
107		 2005 PTD 2513
(2005)91 TAX 16
Lahore High Court 2005 COMMISSIONER OF INCOME TAX, LAHORE ZONE-B, LAHORE
Vs
Messrs RAHAT BAKERY, LAHORE CANTT. 		Income Tax Ordinance (XXXI OF 1979)
136(2)		 2005 PTD 2518
(2005)91 TAX 69
Lahore High Court 2005 Messrs COLIBRATIVE HEAVY INDUSTRIES (PVT.) LTD., LAHORE
Vs
C.I.T./W.T., COYS ZONE-II, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
12(18)		 2005 PTD 2525
(2005)93 TAX 188
Karachi High Court 2005 COMMODITY & EQUIPMENT INT'L (PVT.) LTD.
Vs
COMMISSIONER OF INCOME-TAX 		Income Tax Ordinance (XXXI OF 1979)
32(3)		 2005 PTD 2534
(2005)91 TAX 57
Lahore High Court 2005 COMMISSIONER OF INCOME TAX
Vs
Messrs RIZWAN BROTHERS 		Income Tax Ordinance (XXXI OF 1979)
135, 136, 136(1), 156		 2005 PTD 2537
(2005)91 TAX 36
Lahore High Court 2005 Messrs ASAD & COMPANY
Vs
INCOME TAX APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE and others 		Income Tax Ordinance (XXXI OF 1979)
62, 66, 66-A, 135, 135(5)		 2005 PTD 2541
(2005)91 TAX 60
Lahore High Court 2005 ZAMAN PAPER AND BOARD MILLS
Vs
TAXATION OFFICER, CIRCLE-12, COMPANY ZONE, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
12, 12(18)		 2005 PTD 2577
(2005)91 TAX 141
Karachi High Court 2005 Messrs ATLAS INVESTMENT BANK LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
23, 24, 26, 136		 2005 PTD 2586
(2005)91 TAX 145
Lahore High Court 2005 Messrs CRESCENT INVESTMENT BANK LTD.
Vs
INCOME TAX APPELLATE TRIBUNAL 		Income Tax Ordinance (XXXI OF 1979)
15, 22, 23, 23(1)(xviii), 27, 28, 32, 32(3), 136, 136(2), Second Sched, Part I, Cl-116		 2005 PTD 2599
Lahore High Court 2005 COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-II, LAHORE
Vs
MESSRS CREATIVE PACKAGES (PVT.) LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
108(b), 116, 142, 139, 141, 108		 2005 PTD 1567
(2005)91 TAX 71
Lahore High Court 2005 COMMISSIONER OF INCOME TAX/ WEALTH TAX, FAISALABAD ZONE, FASALABAD
Vs
ABDUL REHMAN 		null
null		 2005 PTD 1881
(2005)91 TAX 92
Appellate Tribunal Inland Revenue 2005
Vs
 Income Tax Ordinance (XXXI OF 1979)
16, 24(b), 50, 52, 62, 80C(2)(a)(ii), 86		 2005 PTD 1734
(2005)91 TAX 191
Federal Tax Ombudsman 2005 AL-RASHID PLASTIC WORKS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59(1), 59(4), 62		 2005 PTD 1869
(2005)91 TAX 346
Federal Tax Ombudsman 2005 ABDUL RAHEEM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122A		 2005 PTD 707
Lahore High Court 2005 Sheikh SAADAT ALI
Vs
FEDERATION OF PAKISTAN and 3 others 		Income Tax Ordinance (XXXI OF 1979)
50, 50(2), Second Sched., Cl. 78		 2005 PTD 830
(2005)91 TAX 245
Karachi High Court 2005 CALL TELL and another
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XLIX of 2001)
236 , First Sched., Part IV, Division V, para..(b)		 2005 PTD 833
Lahore High Court 2005 COMMISSIONER OF INCOME TAXIWEALTH TAX COMPANIES ZONE, FAISALABAD
Vs
Messrs K.A. ENTERPRISES (PVT). LTD., FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
80D		 2005 PTD 849
(2005)91 TAX 391
Lahore High Court 2005 Messrs MIANSONS COTTON FACTORY (PVT LTD through Chief Executive
Vs
COMMISSIONER OF INCOME TAX, BAHAWALPUR ZONE, BAHAWALPUR 		Income Tax Ordinance (XXXI OF 1979)
Second Sched., Part I, Cl. 118A		 2005 PTD 891
(2005)91 TAX 419
Lahore High Court 2005 COMMISSIONER OF INCOME TAX (APPEALS-I), FAISALABAD
Vs
Messrs FLORA FOOD INDUSTRIES (PVT.) LTD., FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
108, 108(b), 136, 136(2), 139, 142		 2005 PTD 1012
(2005)91 TAX 465
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
M.L. MAHAJAN 		Income Tax Act, 1961
2,2(14)(iii)(a),45		 2004 PTD 2166
Supreme Court of India 2004 Smt. P. MAHALAKSHMI and others
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
45,48		 2004 PTD 2168
Supreme Court of India 2004 KARNATAKA BANK LTD. and others
Vs
SECRETARY, GOVENRMENT OF INDIA arid others 		Income Tax Act, 1961
133,133(6)		 2004 PTD 2170
(2003) 87 TAX 261
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2004
Vs
 Income Tax Ordinance, 2001
156		 2004 PTD 2491
(2004) 90 TAX 313
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Wealth Tax Act, (XV of 1963)
16(2),16(4),31(i)(b)(ii)		 2004 PTD 1589
(2004) 89 TAX 476
Inland Revenue Appellate Tribunal 2004
Vs
 Income Tax Ordinance, 1979
16(2),16(2)(c)(i),132, Clause(17AA),Clause(129A) ofPart-I oftheSecond Schedule		 2004 PTD 2532
Lahore High Court 2004
Vs
 Income Tax Ordinance, 1979
13(1),13(1)(aa),65,65(3)		 2004 PTD 2852
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Rules, 1982
207A		 2004 PTD 2836
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13(1)(d)		 2004 PTD 2822
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Appellate Tribunal Rules, 1981
10		 2004 PTD 2393
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
80C,107AA		 2004 PTD 2380
Inland Revenue Appellate Tribunal of Pakistan 2004
Vs
 Wealth Tax Act, (XV of 1963)
17(1)(a),17(1)(b)		 2004 PTD 388
(2004) 89 TAX 309
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
16,16(2)(a),16(2)(ii),50,50(1),50(4A),50(5A),52,52A,55,80CC(3),86,143B		 2004 PTD 2326
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13,13(1),13(1)(d),13(1)(s),62,111,116,130(3),132		 2004 PTD 2366
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Wealth Tax Rules, 1963
8(3)		 2004 PTD 1071
Income-tax Appellate Tribunal Pakistan 2004
Vs
2004 PTD 1517
(2004) 89 TAX 499
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Finance Act, 1997
Preamble		 2004 PTD 2494
(2005) 91 TAX 126
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
23(1)Second Schedule,Part-I,Clause102E		 2004 PTD 2577
(2005) 91 TAX 95
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
2(7),2(16),50(4A),59(A),61,62,80C,132,159		 2004 PTD 2648
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
12,53(3)(B),66A,156		 2004 PTD 2827
Peshawar High Court 2004 COMMISSIONER OF INCOME TAX
Vs
GHAZI BAROTHA CONSTRUCTION 		Income Tax Ordinance, 1979
55,3,3a,143,2(21)(23)(30)(32)(40),80C,143B,163,SecondSched.		 2004 PTD 1994
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
RANGILA RAM and others 		Income Tax Act, 1961
185		 2004 PTD 2113
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
62		 2004 PTD 2287
Supreme Court of India 2004 LIVING MEDIA LTD
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
142(2A)		 2004 PTD 2174
(2003) 87 TAX 263
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
RAMANATHAPURAM DISTRICT COOPERATIVE CENTRAL BANK LTD 		Income Tax Act, 1961
80,80P(2)(a)(i)		 2004 PTD 2172
(2003) 87 TAX 264
Supreme Court of India 2004 LACHMANDAS MATHURADAS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37		 2004 PTD 2137
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
ABHISHEK CORPORATION 		Income Tax Act, 1961
68		 2004 PTD 2152
Sindh High Court 2004 KARACHI PROPERTIES INVESTMENT COMPANY (PVT.) LIMITED, KARACHI
Vs
Income Tax APPELLATE TRIBUNAL, KARACHI and another 		Income Tax Ordinance, 1979
136,156,134,129,19(2),66A		 2004 PTD 948
Lahore High Court 2004 Messrs ESSEM POWER (LTD.), ESCORTS HOUSE through Company Secretary Mr. Qaim Mehdi
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 2 others 		Income Tax Appellate Tribunal Rules, 1981
20		 2004 PTD 811
(2004) 89 TAX 380
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13,65,SecondSched.,13(1)(a),(b),(c),(d),(e)		 2004 PTD 259
(2003) 88 TAX 368
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
23(1)(v),34,35,38,22,23,2(8),2(26)(c)Expln.,9(1A),FirstSched.		 2004 PTD 248
(2003) 88 TAX 379
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
80B,80D,80DD,52,50(5),59(1),72,81,10(29),SecondSched.,PartI,Cl.(118C)		 2004 PTD 204
(2003) 88 TAX 326
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
52,86,50		 2004 PTD 1293
(2004) 89 TAX 159
Lahore High Court 2004 Messrs RAHIM BAKHSH through General Manager
Vs
COMMISSIONER OF IncomE tax, LAHORE
2004 PTD 1263
(2004) 90 TAX 28
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
80C(2)(ii),50(5),136(1),80C		 2004 PTD 1251
(2004) 90 TAX 91
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
52A,86,156,		 2004 PTD 1240
Inland Revenue Appellate Tribunal 2004
Vs
 Income Tax Ordinance, 1979
62		 2004 PTD 1233
(2004) 89 TAX 42
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
111,116,13(1)		 2004 PTD 1225
(2004) 89 TAX 45
Lahore High Court 2004 MUHAMMAD HUSSAIN & SONS
Vs
TAXATION OFFICER 		Income Tax Ordinance, 1979
80BB80C		 2004 PTD 1169
(2004) 90 TAX 173
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
22,27(2)(i),27(2)(ii),Rule7 oftheThird Schedule		 2004 PTD 2225
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13(1),13(1)(aa),13(1)(d),59(1),62,111		 2004 PTD 2219
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
65,62		 2004 PTD 2861
Lahore High Court 2004 Messrs BEST BUY COMPUTERS
Vs
DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), CENTRAL REGION, Lahore and others 		Income Tax Ordinance, 1979
50(5),53,72,81		 2004 PTD 2855
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
61A,62,111,144(C)		 2004 PTD 2549
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
108(b),132		 2004 PTD 2536
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13(1)(aa),13(1)(d),59A,65,148,61,62,55		 2004 PTD 2261
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
12(9A)		 2004 PTD 1135
(2004) 89 TAX 342
Lahore High Court 2004 COMMISSIONER OF IncomE tax, ZONEB, LAHORE
Vs
Messrs ABID HUSSAIN BHATTI 		Income Tax Ordinance, 1979
13		 2004 PTD 1128
APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI 2004
Vs
 Income Tax Ordinance, 1979
2(42),65,80C,80CC,107AA,156		 2004 PTD 2380
Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad 2004
Vs
 Income Tax Ordinance, 1979
13(1)(b),59(1),61,62,65		 2004 PTD 2679
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE 2004
Vs
 Income Tax Ordinance, 1979
13,62,111,116		 2004 PTD 2366
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13(1)(aa),13(1)(b),13(1)		 2004 PTD 2543
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13(1)(aa),62,65andSecond SchedulePartIV,Clause(7A)		 2004 PTD 2504
Lahore High Court 2004 Lahore ALMA
Vs
CENTRAL BOARD OF REVENUE 		Income Tax Ordinance, 1979
55,59		 2004 PTD 2511
Lahore High Court 2004 ANWAR ELAHI
Vs
DEPUTY COMMISSIONER OF INCOME TAXWEALTH TAX, CIRCLE 2, COMPANIES Zone-II, Lahore 		Income Tax Ordinance, 1979
13(1),13(3),65		 2004 PTD 2852
Lahore High Court 2004 SALEEM SALAMAT
Vs
SPECIAL OFFICER OF WEALTH TAX ETC. 		Wealth Tax Act, (XV of 1963)
17B,24		 2004 PTD 2839
Peshawar High Court 2004 MESSRS ALKHAIR GADOON LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance, 1979
50(4)		 2004 PTD 2467
(2004) 90 TAX 271
Inland Revenue Appellate Tribunal 2004
Vs
 Income Tax Ordinance, 1979
16(2)(c)(i),Second Schedule,Part-I,Clause17AA,129A		 2004 PTD 2532
(2004) 90 TAX 271
Lahore High Court 2004 E.M.E. COOPERATIVE
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XLIX of 2001)
138, 138(2)		 2004 PTD 2199
90 TAX 359
Inland Revenue Appellate Tribunal 2004
Vs
 Income Tax Ordinance, 1979
50(7A),55,55(1),59A,59(1),59(4),156		 2004 PTD 2691
Lahore High Court 2004 BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, RAWALPINDI through Secretary
Vs
ASSISTANT COMMISSIONER OF INCOME TAX AND WEALTH TAX, CIRCLE 27, RAWALPINDI and 2 others 		Income Tax Ordinance (XLIX of 2001)
53, Sched. II, Item No.86		 2004 PTD 2176
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance (XLIX of 2001)
221		 2004 PTD 2043
89 TAX 504
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance (XLIX of 2001)
221		 2004 PTD 2038
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance (XLIX of 2001)
239, 239(1)		 2004 PTD 1812
90 TAX 7
Karachi High Court 2004 ALLIED MOTORS LTD. THROUGH MANAGER FINANCE
Vs
COMMISSIONER OF INCOME TAX AND ANOTHER 		Income Tax Ordinance (XLIX of 2001)
2(13), 210 , 239		 2004 PTD 1173
(2004)90 TAX 24
Lahore High Court 2004 COMMISSIONER OF INCOMEWEALTH TAX, COMPANIES Zone-III, Lahore
Vs
Messrs MUSLIM INSURANCE CO. LTD., Lahore 		Income Tax Ordinance, 1979
26(a),Fourth Schedule,Rule5 		2004 PTD 2707
(2004) 90 TAX 266
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance (XLIX of 2001)
133(1),		 2004 PTD 892
(2004)90 TAX 357
Federal Tax Ombudsman 2004 ABDUL BASIT, DASKA, DISTRICT SIALKOT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122(5), 170, 171, 124A, 132(10), 122		 2005 PTD 1747
(2005)91 TAX 319
Supreme Court of Pakistan 2004 M/s. Call Tell (Pvt.) Limited through Authorized Representative and others
Vs
Federation of Pakistan and others 		Income Tax Ordinance (XLIX of 2001)
236, Schedule 1st Part IV Division V		 2004 PTD 3032
(2005)91 TAX 1
2005 PTCL 1
Supreme Court (AJ&K) 2004 MESSRS AMIN SPINNING MILLS AND ANOTHER
Vs
DEPUTY COLLECTOR CENTRAL EXCISE AND OTHERS 		Income Tax Ordinance, 1979
66		 2004 PTD 2479
(2004) 90 TAX 191
Federal Tax Ombudsman 2004 Messrs Al-Rehman Jewellers, Bahawalpur
Vs
Secretary, Revenue Division, Islamabad 		Income Tax Ordinance (XXXI OF 1979)
50(7E), 50(7F), 56		 2004 PTD 2805
Federal Tax Ombudsman 2004 Messrs Quaid College of Commerce (Lahore)
Vs
Secretary, Revenue Division, Islamabad 		Income Tax Ordinance (XXXI OF 1979)
Clause 86A, Part-I, Second Schedule		 2004 PTD 2663
INCOME TAX APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE 2004
Vs
 Income Tax Ordinance, 1979
19,22,30		 2004 PTD 513
(2004) 90 TAX 41
Federal Tax Ombudsman 2004 MESSRS KARAT JEWELLERS AND OTHERS
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122		 2004 PTD 2408
Federal Tax Ombudsman 2004 MESSRS SUI SOUTHERN GAS COMPANY LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
121, 122, 122(5)		 2004 PTD 2385
Federal Tax Ombudsman 2004 SOHAIL ZAHEER LARI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
120, 121, 122, 159		 2004 PTD 2057
Federal Tax Ombudsman 2004 Mian SHABBIR AHMAD FAROOQI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
119, 122, 122-A		 2004 PTD 2048
Federal Tax Ombudsman 2004 Dr. ABDUL WAHEED KHAN
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122-A		 2004 PTD 2040
Federal Tax Ombudsman 2004 KHAIR DIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
56, 58, 61, 62, 63, 154		 2004 PTD 2024
Federal Tax Ombudsman 2004 Messrs ASIF CERAMICS, SHEIKHUPURA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
50, 50(5-A), 50(7G), 50(7E), 50(7F), 50(713), 50(717), 53, 59, 59-A, 80, 80-CC, 143, 143-B, 156		 2004 PTD 1781
Federal Tax Ombudsman 2004 IRSHAD BEGUM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
13, 108, 110, 111		 2004 PTD 1755
89 TAX 292
Federal Tax Ombudsman 2004 Messrs SHAN MARKETING SERVICES, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
24, 24(ff), 59, 59(1)		 2004 PTD 1716
INCOME TAX APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE 2004
Vs
 Income Tax Ordinance, 1979
56,136		 2004 PTD 2417
(2004) 90 TAX 39
Federal Tax Ombudsman 2004 Syed ATTA HUSSAIN BUKHARI
Vs
SECRETARY 		Income Tax Ordinance (XXXI OF 1979)
13, 56, 61, 63		 2004 PTD 1710
INCOME TAX APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE 2004
Vs
 Income Tax Ordinance, 1979
66A		 2004 PTD 2449
(2004) 89 TAX 452
Federal Tax Ombudsman 2004 Messrs SHAHZAD JEWELLERS, GUJRANWALA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
129		 2004 PTD 1607
89 TAX 214
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
16(2)(a),16(2)(iii),50(1),50(5A),52,52A,86,139,140,142		 2004 PTD 2326
(2005) 91 TAX 245
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
52,62,86 		2004 PTD 2695
Federal Tax Ombudsman 2004 Messrs HABIB OIL MILLS (PVT.) LTD., KARACHI
Vs
TAXATION OFFICER and others 		Income Tax Ordinance (XLIX of 2001)
122, 122(5), 239, 239(4)		 2004 PTD 1438
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
54,88		 2004 PTD 1699
(2005) 91 TAX 369
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
136(1),156,156(2),156(4)		 2004 PTD 2556
Federal Tax Ombudsman 2004 Messrs UNITED INSURANCE CO. OF PAKISTAN, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
23, 23(1)(x), 62, 62-C, 92, Fourth Sched, 5, Cl-C, 129		 2004 PTD 1400
Federal Tax Ombudsman 2004 ARSHAD JAVED
Vs
SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122 ,122(5)(a) , 239		 2004 PTD 1244
Federal Tax Ombudsman 2004 LAL KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
56 , 65		 2004 PTD 1133
Federal Tax Ombudsman 2004 GULSHER
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
63		 2004 PTD 1125
Federal Tax Ombudsman 2004 Messrs SAID REHMAN, SANITARY STORE, CHARSADDA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122, 122A		 2004 PTD 1091
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance (XLIX of 2001)
156(1)		 2004 PTD 730
89 TAX 198
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance (XLIX of 2001)
221(1)		 2004 PTD 689
(2004)89 TAX 18
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance (XXXI OF 1979)
156(3), 156		 2004 PTD 297
(2004)89 TAX 279
Federal Tax Ombudsman 2004 Messrs FAIZ COLD STORAGE, DEFENCE ROAD, SIALKOT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
63, 66(1)(c), 116		 2004 PTD 233
(2003)88 TAX 185
Federal Tax Ombudsman 2004 IMTIAZ TRADING COMPANY (RICE DEALERS), SHEIKHUPURA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
63		 2004 PTD 164
Federal Tax Ombudsman 2004 Messrs GOODWILL INTERNATIONAL
Vs
SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
122		 2004 PTD 113
Federal Tax Ombudsman 2004 ABDUL KARIM through Taxman Law Associates, Karachi
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
56, 62, 65, 13(1)(aa), 111 , 116		 2004 PTD 57
Federal Tax Ombudsman 2004 SHAMI FOOD INDUSTRIES (PVT.) LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
5(5), 59(1), 61, 62		 2008 PTD 560
(2005)91 TAX 446
INCOME TAX APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE 2004
Vs
 Income Tax Ordinance, 1979
34,35,36,37,38,62,80C,143B,Third Schedule,59,69A,63,65		 2004 PTD 2777
(2004) 90 TAX 256
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance (XXXI OF 1979)
50(4), 59(1), 62, 65, 65(2), 80C, 80C(4), 80C(2), 132, 143B		 2004 PTD 2749
91 TAX 203
Federal Tax Ombudsman 2004 MR. SHOES (LAHORE)
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59(1), 65		 2004 PTD 2907
90 TAX 342
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance (XLIX of 2001)
156		 2004 PTD 2491
90 TAX 313
INCOME TAX APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE 2004
Vs
 Income Tax Ordinance, 1979
13(1)(a),30,80C,156,80CC,50(5),80C(5),62,143B,80C(4)		 2004 PTD 2400
(2004) 89 TAX 509
Federal Tax Ombudsman 2004 BARI SONS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
61, 62		 2004 PTD 2903
90 TAX 215
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
59,62		 2004 PTD 2672
(2005) 91 TAX 135
Federal Tax Ombudsman 2004 PAKISTAN WAZIR INDUSTRIES (PVT.) LTD. KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
50, 59, 59(a), 62, 63, 65, 66, 85, 89, 99(3), 100, 102(a)		 2008 PTD 991
90 TAX 197
Federal Tax Ombudsman 2004 PAKISTAN FASHION CHANNEL (PVT.) LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
59A, 80C, 80CC, 143B		 2004 PTD 2912
90 TAX 65
Federal Tax Ombudsman 2004 M. ARSHAD ALI
Vs
SECRETARY REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
96, Second Schedule		 2004 PTD 2892
89 TAX 286
Lahore High Court 2004 MESSRS SAHIB TEXTILES (PVT.) LTD. THROUGH MANAGING DIRECTOR, FAISALABAD
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE, SECRETARIAT, ISLAMABAD and 4 others 		Income Tax Ordinance, 1979
59		 2004 PTD 1
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
12(18),13(1)(a),62,66A,		 2004 PTD 2658
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2004
Vs
 Income Tax Ordinance, 1979
13(1)(b),30(2)(e),30(2)(2),55,56,59A,59(1),61,62,63,65,65(1)(c),80C(4),80C(7),80CC,80B,143B		 2004 PTD 2786
(2005) 91 TAX 222
Federal Tax Ombudsman 2004 Messrs Quaid College of Commerce (Lahore)
Vs
Secretary, Revenue Division, Islamabad 		Income Tax Ordinance, 1979
Clause86A,Part-I,Second Schedule		 2004 PTD 2663
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
2(7),2(16),50(4A),59(A),61,62,80C,132,159		 2004 PTD 2648
Sindh High Court 2004 Batala Ghee Mills (Pvt.) Ltd., Lahore
Vs
Collector Of Customs, Karachi and 2 others 		Income Tax Ordinance, 1979
Clause(6A) ofPartII of Second Schedule		 2004 PTD 2634
Inland Revenue Appellate Tribunal of Pakistan 2004
Vs
 Income Tax Ordinance, 1979
34,35,36,37,38,59,69A,62,63,65,80C,143B		 2004 PTD 2777
Federal Tax Ombudsman 2004
Vs
 Income Tax Ordinance, 1979
15,22,30,34,61,88,92,Clause(86B) ofPartI oftheSecond Schedule		 2004 PTD 2345
Supreme Court of Pakistan 2004 M/s. Call Tell (Pvt.) Limited through Authorized Representative and others
Vs
Federation of Pakistan and others 		Income Tax Ordinance, 2001
236, Schedule1stPartIVDivisionV		 2004 PTD 3032
(2005) 91 TAX 1
2005 PTCL 1
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
NARENDRA DOSHI 		Income Tax Act, 1961
214		 2004 PTD 2128
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
50(4),59(1),61,62,65,65(2),80C,80C(2),80C(2)(a)(1),80C(4),85,132,143B,153,153(a)(e),156		 2004 PTD 2749
Federal Tax Ombudsman 2004 Messrs Decent Exports office No.1014, Karachi
Vs
Secretary Revenue Division Islamabad 		Income Tax Ordinance, 1979
10(2),10(3),36,36(3),45A,45B,67		 2004 PTD 2845
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13,13(1)(a)		 2004 PTD 2842
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Wealth Tax Act, (XV of 1963)
17,17A(i)(b),5(1)(i),SecondSched.,		 2004 PTD 1014
(2003) 88 TAX 254
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
2(16)(a),2(16)(b),50(2A),50(3),50(4),52		 2004 PTD 2589
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
30,Second SchedulePart1stClause122C		 2004 PTD 2686
(2005) 91 TAX 289
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13(1)(aa),13(1)(d),13(2),59(1),62,65,Rule,207A		 2004 PTD 2641
Income-tax Appellate Tribunal Pakistan 2004
Vs
 Income Tax Ordinance, 1979
13(1)(b),59(1),59A(2),59(3),65		 2004 PTD 2644
Lahore High Court 2004 Messrs MOLVI BROTHERS
Vs
COMMISSIONER OF IncomE tax, FAISALABAD 		Income Tax Ordinance, 1979
136		 2004 PTD 1123
(2004) 90 TAX 15
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
12,12(9A)SecondSched.;PartIV,Cl.(59),136		 2004 PTD 1104
(2004) 89 TAX 203
Lahore High Court 2004 Messrs SUPER ELECTRONICES
Vs
REGIONAL COMMISSIONER OF I/T & W/T and others 		Income Tax Ordinance, 1979
55,59,59(1A),62		 2004 PTD 1719
(2004) 90 TAX 221
2004 PTCL 74
Federal Tax Ombudsman 2004 Messrs S. M. MOHSIN
Vs
C.I.T. COMPANIES 1, LAHORE 		Income Tax Ordinance, 1979
14,136,151		 2004 PTD 1978
Lahore High Court 2004 COMMISSIONER OF INCOME TAX, ZONE, LAHORE
Vs
Messrs MEHMOOD A. QAZI 		Income Tax Ordinance, 1979
16,16(1)(b)		 2004 PTD 2012
(2004) 90 TAX 250
Inland Revenue Appellate Tribunal 2004 --
Vs
--- 		Income Tax Ordinance (XXXI OF 1979)
12, 12(9A) & Second Sched.; Part IV, Cl. (59), 136		 2004 P T D (Trib.) 1104
2004 Mian IFTIKHAR AHMAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 2001
221		 2004 PTD 2038
Appellate Tribunal Inland Revenue 2004 Mian IFTIKHAR AHMAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 2001
221		 2004 PTD 2038
2004
Vs
 Income Tax Ordinance, 1979
22,23,55,62,80,80AA,80AA(2),80AA(3)		 2004 PTD 2051
(2004) 90 TAX 352
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
22,23,55,62,80,80AA,80AA(2),80AA(3)		 2004 PTD 2051
(2004) 90 TAX 352
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
59,59A,59(1),65		 2004 PTD 2074
(2004) 90 TAX 340
Inland Revenue Appellate Tribunal 2004 --
Vs
--- 		Income Tax Ordinance (XXXI OF 1979)
Sections: 66-A, 62		 2004 PTD 1115
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
64,65,65(3A),65(1),66,66(1),111		 2004 PTD 2078
(2004) 90 TAX 264
Appellate Tribunal Inland Revenue 2004
Vs
 Income Tax Ordinance, 1979
2,2(20),12,12(9),12(9A),23,25,25(c),65,66,66A,66A(1A), Second Sched. PartIV, Cl. 59, PartI, Cl.108, ThirdSched.,8,8(8)(e)		 2004 PTD 2087
(2004) 90 TAX 240
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
PALGHAT SHADI MAHAL TRUST 		Income Tax Act, 1961
11,13,13(1)(b)		 2004 PTD 2107
Supreme Court of India 2004 SARASWATHI OIL TRADERS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
256,256(2)		 2004 PTD 2116
Supreme Court of India 2004 CHIEF COMMISSIONER OF INCOME TAX
Vs
KESARIA TEA CO. LTD. 		Income Tax Act, 1961
41,41(1)		 2004 PTD 2118
(2004) 89 TAX 107
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
BALAJI ENTERPRISES 		Income Tax Act, 1961
37,256		 2004 PTD 2125
Supreme Court of India 2004
Vs
 Income Tax Act, 1961
104		 2004 PTD 2127
Supreme Court of India 2004 KANTHIMATHI PLANTATIONS LTD.
Vs
STATE OF TAMIL NADU 		Income Tax Act, 1922
 2004 PTD 2130
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
CORPORATION BANK LTD. 		Income Tax Act, 1961
147,147(a)		 2004 PTD 2134
(2002) 254 TAX 791
Supreme Court of India 2004 K. M. SHARMA
Vs
Income Tax OFFICER 		Income Tax Act, 1961
149,150,150(1),150(2)		 2004 PTD 2138
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
KODAK INDIA LTD. 		Income Tax Act, 1922
 2004 PTD 2147
Supreme Court of India 2004 COMMISSIONER OF INCOME TAX
Vs
GOGINENI TOBACCO LTD. 		Income Tax Act, 1961
80,80HHC,256		 2004 PTD 2149
Supreme Court of India 2004 ASSISTANT DIRECTOR OF INSPECTION (INVESTIGATION)
Vs
KUM. A.B. SHANTHI 		Income Tax Act, 1961
269,269-SS,271,271D,273,273B,276,276DD		 2004 PTD 2156
Appellate Tribunal Inland Revenue 2003
Vs
 Income Tax Ordinance (XLIX of 2001)
12,18		 2003 PTD 2702
88 TAX 304
Federal Tax Ombudsman 2003 MUHAMMAD BASHIR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD. 		Income Tax Ordinance (XLIX of 2001)
122		 2003 PTD 2484
Federal Tax Ombudsman 2003 SHAHADAT KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
116, 122 		2003 PTD 2372
Federal Tax Ombudsman 2003 Messrs PUNJNAD COTTON INDUSTRIES LTD., through Rao & Co.
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
50(4), 52, 55, 59(A), 59(1), 62, 63, 64, 86, Second Sched: Cl. 118C		 2003 PTD 2312
88 TAX 197
Federal Tax Ombudsman 2003 Dr. MUHAMMAD SHARIF ANSARI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
13(2)		 2003 PTD 2302
88 TAX 328
Federal Tax Ombudsman 2003 Syed NAJAM-UL-HASSAN PROPRIETOR HUR INTERNATIONAL, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
100, 103, 163, 156, 66A		 2003 PTD 2292
88 TAX 325
Federal Tax Ombudsman 2003 Messrs FAROOQ AZAM
Vs
SECRETARY, REVENUE DIVISION; ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
62, 61, 56		 2003 PTD 2284
Federal Tax Ombudsman 2003 MUHAMMAD ASHRAF MUGHAL, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
63, 138		 2003 PTD 2236
88 TAX 332
Appellate Tribunal Inland Revenue 2003
Vs
 Income Tax Ordinance (XLIX of 2001)
131, 236(4), 239(4)		 2003 PTD 2176
88 TAX 145
Federal Tax Ombudsman 2003 Messrs NATIONAL SECURITY INSURANCE CO., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
171		 2003 PTD 2162
88 TAX 57
Lahore High Court 2003 HOME SERVICE SYNDICATE
Vs
COMMISSIONER OF INCOME-TAX 		Income Tax Ordinance (XLIX of 2001)
135, 239, 239(1)(4)		 2003 PTD 2109
89 TAX 55
Appellate Tribunal Inland Revenue 2003
Vs
 Income Tax Ordinance (XLIX of 2001)
133(1)		 2003 PTD 1965
88 TAX 250
Federal Tax Ombudsman 2003 Messrs SUNBEAM CORPORATION, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
171		 2003 PTD 1962
Federal Tax Ombudsman 2003 MIAN BROTHERS RICE MILLS, KANGANPUR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
3(2), 5, 5(1)(c), 59, 59(1), 61, 62, 63		 2003 PTD 1943
Federal Tax Ombudsman 2003 Messrs ARSHAD CONSTRUCTION CO., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
62, 63, 65, 80C(7), 143B, 59A, 156		 2003 PTD 1655
88 TAX 164
Federal Tax Ombudsman 2003 Messrs E.C.S. EHSAN, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
62, 65		 2003 PTD 1615
Lahore High Court 2003 Messrs SULEMAN SPINNING MILLS LTD., LAHORE through Manager Finance
Vs
INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX, LAHORE and another 		Income Tax Ordinance (XLIX of 2001)
117, 117(a), 124, 86, 50		 2003 PTD 1343
88 TAX 147
Income-tax Appellate Tribunal Pakistan 2003
Vs
 Income Tax Ordinance (XLIX of 2001)
182		 2003 PTD 346
87 TAX 354
Federal Tax Ombudsman 2003 AZMAT SALEEM, SAHIWAL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
114, 237, 55, 118(3)		 (2004)89 TAX 208
Federal Tax Ombudsman 2003 Messrs UNITED BANK LIMITED, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XLIX of 2001)
15, 151 & First Sched., Division III, Part III ,159, 50(2)		 2003 PTD 2633
Lahore High Court 2002 ARIF NIZAMI
Vs
COMMISSIONER OF INCOME-TAX, LAHORE and another 		Income Tax Ordinance (XXXI OF 1979)
66-A, 59, 59-A, 62, 63, 64, 129 , 134		 2002 PTD 1185
85 TAX 330
Federal Tax Ombudsman 2002 Messrs CHENAB FIBRES LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
50,96,102,156		 2002 PTD 2776
(2002) 86 TAX 197
Appellate Tribunal Inland Revenue 2002
Vs
 Law: Income Tax Ordinance (XXXI OF 1979)
Sections: 54, 66A, 59(1), 134		 2002 PTD 1186
85 TAX 214
Lahore High Court 2002 C. I. T., SIALKOT
Vs
Messrs FAIR MOONT INDUSTRIES 		Income Tax Ordinance, 1979
136		 2002 PTD 2775
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
null		 2002 PTD 1192
85 TAX 193
Federal Tax Ombudsman 2002 ALLAH DITTA ZAHID
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
12,12(3)(6),17,50(2)		 2002 PTD 2768
(2002) 86 TAX 207
Lahore High Court 2002 MUHAMMAD INAYATULLAH CHEEMA
Vs
Sardar ALI RAZA MASOOD QAZILBASH 		Income Tax Ordinance (XXXI OF 1979)
129,134, 55, 61		 2002 PTD 1195
86 TAX 241
Peshawar High Court 2002 Messrs KURRAM ENTERPRISES MEDICINES DEALER, BANNU
Vs
SPECIAL OFFICER IncomE tax/WEALTH TAX, CIRCLE24, BANNU 		Income Tax Ordinance, 1979
13,136,13(c),65		 2002 PTD 2761
Karachi High Court 2002 COMMISSIONER OF INCOMETAX
Vs
Messrs B.C.C.I. OVERSEAS LTD 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(a)		 2002 PTD 1197
86 TAX 224
Karachi High Court 2002 Messrs MILLAT TRACTORS LTD., LAHORE
Vs
COMMISSIONER OF INCOME-TAX/WEALTH TAX, COYS, ZONE-I, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136, 50(4-A), 52, 52-A , 136(1)		 2002 PTD 1201
Lahore High Court 2002 GHAFFAR HUSSAIN
Vs
REGIONAL COMMISSIONER OF INCOME-TAX (EASTERN REGION), LAHORE and another 		Income Tax Ordinance (XXXI OF 1979)
157, 157(2)(a) (iv), 157(3)(a)		 2002 PTD 1205
86 TAX 239
Lahore High Court 2002 Messrs AIRMECH ENGINEERING INDUSTRIES (PVT.) LTD
Vs
COMMISSIONER OF IncomE tax, COMPANIES ZONE, ISLAMABAD and another 		Income Tax Ordinance, 1979
12,12(18),136		 2002 PTD 2759
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
136		 2002 PTD 2746
(2002) 86 TAX 326
Lahore High Court 2002 Messrs CRESCENT ART FABRICS (PVT.) LTD
Vs
INCOME-TAX APPELLATE TRIBUNAL, LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
65 , 136(1)		 2002 PTD 1206
87 TAX 222
Lahore High Court 2002 MUHAMMAD RAFIQ
Vs
COMMISSIONER OF IncomE tax, FAISALABAD ZONE, FAISALABA 		Income Tax Ordinance, 1979
136		 2002 PTD 2743
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX, RAWALPINDI
Vs
Mst. SHAKEELA BANO 		Income Tax Ordinance (XXXI OF 1979)
56, 61, 135, 136(1)		 2002 PTD 1209
87 TAX 304
Federal Tax Ombudsman 2002 HABIBULLAH MULLAH
Vs
SECRETARY, REVENUE DIVISION 		Income Tax Ordinance, 1979
13,65,63,13(1)(aa)		 2002 PTD 2740
(2003) 87 TAX 334
Lahore High Court 2002 Ch. SAMIULLAH
Vs
COMMISSIONER OF INCOME-TAX, ZONE `A', LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
136, 65 , 136(2), 59		 2002 PTD 1212
86 TAX 235
Lahore High Court 2002 COMMISSIONER OF IncomE tax, COMPANIES, LAHORE
Vs
Messrs SHEZAN INTERNATIONAL LIMITED, LAHORE 		Income Tax Ordinance, 1979
13,13(1)		 2002 PTD 2739
Karachi High Court 2002 Messrs AYENBEE (PRIVATE) LIMITED
Vs
INCOME-TAX APPELLATE TRIBUNAL (HEADQUARTERS), KARACHI and others 		Income Tax Ordinance (XXXI OF 1979)
63, 61, 62, 23		 2002 PTD 407
86 TAX 117
Calcutta High Court (India) 2002 Smt. TAPATIPAL
Vs
COMMISSIONER OF INCOMETAX 		Indian Income Tax Act, 1961
159, 271(1)(c)., 254		 2002 PTD 1216
82 TAX 589
241 ITR 468
Federal Tax Ombudsman 2002 Messrs ARID FLOUR MILLS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
65,66A,5(5),59(1)		 2002 PTD 2734
(2002) 86 TAX 322 = (2003) 87 TAX 195
Supreme Court of Pakistan 2002 COMMISSIONER OF INCOME-TAX, COMPANIES ZONE-II, KARACHI
Vs
Messrs SINDH ENGINEERING (PVT.) LIMITED, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
65, First Sched.,B(1), 136(2), 65(1)(a)(b), 136		 2002 PTD 419
85 TAX 386
2002 SCMR 527
Madras High Court (India) 2002 COMMISSIONER OF INCOMETAX
Vs
NAGI REDDI CHARITIES 		Indian Income Tax Act, 1961
2, 2(24), 11, 12, 13, 13(1)(bb)		 2002 PTD 1220
83 TAX 92
241 ITR 431
Lahore High Court 2002 COMMISSIONER OF IncomE tax, COMPANIES, LAHORE
Vs
Messrs CH. TEXTILE MILLS LTD., LAHORE 		Income Tax Ordinance, 1979
12,12(7),136(1)		 2002 PTD 2732
Supreme Court of Pakistan 2002 Messrs PRIME DAIRIES ICE CREAM LTD., LAHORE
Vs
COMMISSIONER OF INCOME-TAX, COMPANIES ZONE 		Income Tax Ordinance (XXXI OF 1979)
136, 137		 2002 PTD 430
85 TAX 509
Madhya Pradesh High Court (India) 2002 SHARADA PULLELA
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
273A		 2002 PTD 1225
82 TAX 595
241 ITR 473
Appellate Tribunal Inland Revenue 2002
Vs
 Central Excise Act, (I of 1944)
33,12B,3C---S.R.O.545(1)/94		 2002 PTD 2722
Federal Tax Ombudsman 2002 MUHAMMAD IMRAN KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance (XXXI OF 1979)
73, 73(3), 138, 73		 2002 PTD 435
Delhi High Court (India) 2002 S.V. MUZUMDAR
Vs
TAX RECOVERY OFFICER and others 		Indian Income Tax Act, 1961
220		 2002 PTD 1229
241 ITR 481
Lahore High Court 2002 COMMISSIONER OF IncomE tax, FAISALABAD
Vs
Messrs FAROOQ MUMTAZ COTTON GINNING MILLS (PVT.) LTD., GUJRAT 		Income Tax Ordinance, 1979
136		 2002 PTD 2714
Supreme Court of India 2002 KHODEY BREWING AND DISTILLING INDUSTRIES LTD
Vs
COMMISSIONER OF WEALTH TAX 		Income Tax Ordinance (XLIX of 2001)
148		 2002 PTD 524
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX, COMPANIES, LAHORE
Vs
MUHAMMAD IQBAL DAR 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(d)		 2002 PTD 439
Bombay High Court (India) 2002 NATIONAL LEATHER CLOTH MANUFACTURING CO
Vs
INDIAN COUNCIL OF AGRICULTURAL RESEARCH and others 		Indian Income Tax Act, 1961
147, 148		 2002 PTD 1230
241 ITR 482
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
132,66(1)(c),52,86,132(a),135(4)		 2002 PTD 2705
(2002) 86 TAX 290
Lahore High Court 2002 DEANS ASSOCIATES (PVT.) LIMITED
Vs
INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE NO.1, COMPANY ZONE I, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
66A		 2002 PTD 441
86 TAX 138
Madhya Pradesh High Court (India) 2002 CHANDRA MOHAN
Vs
UNION OF INDIA and others 		Indian Income Tax Act, 1961
140, 240		 2002 PTD 1233
82 TAX 465
241 ITR 484
Lahore High Court 2002 NASREEN ASAD HAYAT
Vs
C.I.T., CENTRAL ZONE, LAHORE 		Income Tax Ordinance, 1979
136,136(1)		 2002 PTD 2703
Supreme Court of India 2002 GANGABAI CHARITIES
Vs
COMMISSIONER OF WEALTH TAX 		Wealth tax
null		 2002 PTD 526
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
RAJAPALAYAM MILLS LTD 		Indian Income Tax Act, 1961
32		 2002 PTD 1239
82 TAX 472
241 ITR 492
Federal Tax Ombudsman 2002 Messrs PIONEER TRADERS, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
156,96		 2002 PTD 2694
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
12,12(5),80AA		 2002 PTD 2679
(2002) 86 TAX 271
Federal Tax Ombudsman 2002 Mst. SHAMIM AKHTAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
13,13(1)(e),13(2),61,62		 2002 PTD 2671
(2002) 86 TAX 326
Supreme Court of India 2002 COMMISSIONER OF INCOME-TAX
Vs
DOONGAJI & CO 		Indian Income Tax Act, 1961
256, 32		 2002 PTD 512
250 ITR 750
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
50		 2002 PTD 2670
Supreme Court of India 2002 COMMISSIONER OF INCOME-TAX
Vs
NOVELTY JEWELLERS 		Indian Income Tax Act, 1961
256, 263		 2002 PTD 521
250 ITR 781
Supreme Court of India 2002 INCOME-TAX OFFICER and another
Vs
K.L. SRIHARI (HUF) and others 		Indian Income Tax Act, 1961
147, 215		 2002 PTD 522
250 ITR 193
Supreme Court of India 2002 M.R.M. PLANTATIONS (P) LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
104		 2002 PTD 527
250 ITR 521
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
80,80D,FirstSched.,2(43)		 2002 PTD 2662
(2002) 86 TAX 305
Lahore High Court 2002 Messrs MIAN CONTRACTORS, LAHORE
Vs
COMMISSIONER OF INCOME-TAX, ZONE-A, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136, 136(1) , (2)		 2002 PTD 529
(2001)84 TAX 493
Federal Tax Ombudsman 2002 Messrs KHYBER SPINNING MILLS, GADOON
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
9		 2002 PTD 2646
(2002) 86 TAX 375
Lahore High Court 2002 Haji MEHR DIN
Vs
COMMISSIONER OF INCOME-TAX, ZONE-A, LAHORE 		Income Tax Appellate Tribunal Rules, 1981
14		 2002 PTD 541
84 TAX 471
Federal Tax Ombudsman 2002 Messrs LATIF COTTON MILLS LTD., KARACHI
Vs
SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD 		Income Tax Ordinance, 1979
156(2),SecondSched.,(118D)		 2002 PTD 2638
(2002) 86 TAX 317 = (2003) 87 TAX 187
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
80D		 2002 PTD 546
84 TAX 248
Federal Tax Ombudsman 2002 Ch. MUHAMMAD BASHIR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
93,93(2)		 2002 PTD 2626
(2002) 86 TAX 313
Lahore High Court 2002 IFTIKHAR AHMAD BUTT and 4 others
Vs
GOVERNMENT OF ISLAMIC REPUBLIC OF PAKISTAN through Secretary, Ministry of Finance, Economic Affairs and Statistics, Islamabad and 5 others 		Income Tax Ordinance (XXXI OF 1979)
2, 2(24), Second Sched.		 2002 PTD 562
(2002)85 TAX 332
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
56,62,65,13(1)(d),13(2),30(2)(c),108,110,111		 2002 PTD 2609
(2002) 86 TAX 31
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX
Vs
ATEED RIAZ 		Income Tax Ordinance (XXXI OF 1979)
156, 62, 132, 135 , 136, 136(1)(2)		 2002 PTD 570
(2002)86 TAX 130
Federal Tax Ombudsman 2002 Messrs FATEH FOOD (PVT.) LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
12,12(18),13		 2002 PTD 2594
(2003) 87 TAX 77
Lahore High Court 2002 Messrs MUSLIM INSURANCE CO. LTD., LAHORE
Vs
COMMISSIONER OF INCOMETAX, COYS. III, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
26(a), First Sched, Fourth Sched., 5		 2002 PTD 577
(2002)85 TAX 273
Federal Tax Ombudsman 2002 Mst. RUKHSANA AMJAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
65,59(1),62,103		 2002 PTD 2562
Appellate Tribunal Inland Revenue 2002
Vs
 Wealth Tax Rules, 1963
2(16), 2(24), 3, 7, Second Sched., 8(3),		 2002 PTD 586
85 TAX 232
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
27,28;SecondSched.		 2002 PTD 2550
(2002) 86 TAX 123
Appellate Tribunal Inland Revenue 2002
Vs
 Wealth Tax Act (XV of 1963)
2(1)(16)(ii)		 2002 PTD 598
85 TAX 171
Lahore High Court 2002 QUALITY CASTING (PVT.) LTD. through Chief Executive
Vs
Income Tax OFFICER (COMPANIES), LAHORE and 3 others 		Income Tax Ordinance, 1979
12,12(18)		 2002 PTD 2549
Lahore High Court 2002 Mst. ILYAS JAN ALAM, LAHORE
Vs
COMMISSIONER OF IncomE tax, ZONEA, LAHORE 		Income Tax Ordinance, 1979
13,13(2),136(1)		 2002 PTD 2548
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
108, 108(b), , 139 , 142		 2002 PTD 616
(2002)85 TAX 153
Lahore High Court 2002 MESSRS ILYAS FOUNDRY WORKS, LAHORE
Vs
COMMISSIONER OF INCOME TAX, ZONE, LAHORE 		Income Tax Ordinance, 1979
136		 2002 PTD 2546
Appellate Tribunal Inland Revenue 2002 Khalid Maqbool for Appellant (in I.T.A. No.2812/LB of 2001).
Vs
Sajjad Ali, D.R. for Respondent (in, I.T.A. No.2812/LB of 2001). 		Income Tax Ordinance (XXXI OF 1979)
134, 8		 2002 PTD 625
(2002)85 TAX 68
Calcutta High Court (India) 2002 COMMISSIONER OF INCOMETAX
Vs
CURRENCY INVESTMENT CO. LTD 		Indian Income Tax Act, 1961
256 (1)		 2002 PTD 1241
82 TAX 474
241 ITR 494
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
65,154(6)		 2002 PTD 2539
(2002) 86 TAX 61
Lahore High Court 2002 Messrs HAMEED MASOOD LTD
Vs
COMMISSIONER OF INCOME-TAX, CENTRAL ZONE; LAHORE and another 		Income Tax Ordinance (XXXI OF 1979)
136(2)		 2002 PTD 41
85 TAX 480
Lahore High Court 2002 COMMISSIONER OF INCOMETAX, BZONE, LAHORE
Vs
LAHORE CANTONMENT COOPERATIVE HOUSING SOCIETY, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
166, 54, 88, 166(2)(d) , Second Sched.		 2002 PTD 629
(2002)85 TAX 25
Kerala High Court (India) 2002 OCEANIC PRODUCTS EXPORTING CO
Vs
COMMISSIONER OF INCOMETAX 		Indian Income Tax Act, 1961
256, 68		 2002 PTD 1244
82 TAX 477
241 ITR 497
Lahore High Court 2002 COMMISSIONER OF IncomE tax, COMPANIES Zone-I, LAHORE
Vs
Messrs OLYMPIA-INDUSTRIES (PVT.) LTD., LAHORE 		Income Tax Ordinance, 1979
136		 2002 PTD 2538
Karachi High Court 2002 COMMISSIONER OF INCOME TAX
Vs
Messrs UNILEVER P.L.C. U.K. 		Income Tax Ordinance (XXXI OF 1979)
163		 2002 PTD 44
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
68(4), 68, 69, (5), 59		 2002 PTD 639
(2002)85 TAX 102
Madras High Court (India) 2002 M. S. P. SENTHIL KUMAR
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
147		 2002 PTD 1248
82 TAX 481
241 ITR 502
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
56		 2002 PTD 2512
(2002) 86 TAX 240
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
66, 66-A , 59A		 2002 PTD 650
(2002)85 TAX 148
Madras High Court (India) 2002 Smt. GOWRI RAJES and others
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
147, 254		 2002 PTD 1252
82 TAX 484
241 ITR 506
Sindh High Court 2002 Messrs EASTERN DISTRIBUTORS, KARACHI
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance, 1979
136,59(1),61,62		 2002 PTD 2472
Appellate Tribunal Inland Revenue 2002 Shahid Abbas for Appellant.
Vs
Muhammad Asif; D.R. for Respondent 		Wealth Tax Act (XV of 1963)
17B, Second Sched., Part I, Cl. 12(1)		 2002 PTD 676
85 TAX 168
Delhi High Court (India) 2002 COMMISSIONER OF INCOMETAX
Vs
HINDUSTAN TIMES LTD 		Indian Income Tax Act, 1961
256, 37		 2002 PTD 1255
82 TAX 487
241 ITR 509
Karachi High Court 2002 Messrs PAK-SAUDI FERTILIZERS LTD
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XXXI OF 1979)
65, 80-C ,143-B ,55, 50(4), 80-C, 129 , 143-B, 92, 129, 134, 162		 2002 PTD 679
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
SIMCO METERS LIMITED 		Indian Income Tax Act, 1961
254, 263		 2002 PTD 1258
82 TAX 490
241 ITR 511
Calcutta High Court (India) 2002 HUKUMCHAND JUTE AND INDUSTRIES LTD
Vs
COMMISSIONER OF INCOMETAX 		Indian Income Tax Act, 1961
144, 37		 2002 PTD 1260
82 TAX 528
241 ITR 517
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
111 		2002 PTD 713
(2002)85 TAX 125
Madras High Court (India) 2002 BALASUBRAMANIA FOUNDRY
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
40		 2002 PTD 1267
241 ITR 523
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
19, 20, 21		 2002 PTD 716
(2002)85 TAX 145
Karachi High Court 2002 COMMISSIONER OF INCOMETAX
Vs
Messrs MUSLIM COMMERCIAL BANK LTD 		Income Tax Ordinance (XXXI OF 1979)
8, 3(1)(x), 4, 5 & 7		 2002 PTD 720
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Wealth Tax Act (XV of 1963)
23		 2002 PTD 54
173 TAX 173
Lahore High Court 2002 COMMISSIONER OF INCOME TAX
Vs
GULZAR UL HAQ 		Income Tax Ordinance (XXXI OF 1979)
69, 69(4) 		2002 PTD 226
Karachi High Court 2002 Messrs ALNOOR SUGAR MILLS LTD., KARACHI
Vs
COMMISSIONER OF INCOMETAX, CENTRAL ZONE B, KARACHI 		Indian Income Tax Act, 1922
4, 4(3)(vii) , 17(5)		 2002 PTD 728
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
156,66A(2),62		 2002 PTD 2431
(2002) 86 TAX 137
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Wealth Tax Act (XV of 1963)
2(m), 5, Second Schedule, 3		 2002 PTD 58
84 TAX 198
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
FirstSched,52A,88		 2002 PTD 2428
(2002) 86 TAX 262
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
156,156(2),ThirdSehed.		 2002 PTD 2422
(2002) 86 TAX 175
Appellate Tribunal Inland Revenue 2002 Muhammad Younas Ghazi, F.C.A.
Vs
Muhammad Asif, D.R. 		Income Tax Ordinance (XXXI OF 1979)
108, 55		 2002 PTD 237
84 TAX 187
Lahore High Court 2002 ASAD HUSSAIN
Vs
COMMISSIONER OF IncomE tax, LAHORE ZONEB, LAHORE 		Income Tax Ordinance, 1979
13,136(2)		 2002 PTD 2418
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
110,30, 22 ,24, 88		 2002 PTD 244
85 TAX 381 = 83 TAX 44
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
SOUNDARYA NURSERY 		Indian Income Tax Act, 1961
2(1)		 2002 PTD 1270
82 TAX 499
Lahore High Court 2002 COMMISSIONER OF IncomE tax, LAHORE ZONEB, LAHORE
Vs
Ch. M.S. SHAD, LAHORE 		Income Tax Ordinance, 1979
160,65,136(1),160(b)		 2002 PTD 2396
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
S. G. SAMBANDAM & CO 		Indian Income Tax Act, 1922
148,163 , 172		 2002 PTD 1274
242 ITR 708
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
50,52,86		 2002 PTD 2395
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
23, 23(1)(vii), 30		 2002 PTD 250
83 TAX 69
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
SOUTHERN EXPLOSIVES CO 		Indian Income Tax Act, 1961
263		 2002 PTD 1285
242 ITR 107
Lahore High Court 2002 MUHAMMAD AKRAM PROPRIETOR OF AKRAM GENERAL STORE
Vs
Income Tax APPELLATE TRIBUNAL and 2 others 		Income Tax Ordinance, 1979
136,59,62,136(2)		 2002 PTD 2386
Punjab and Haryana High Court (India) 2002 COMMMISSIONER OF INCOME TAX
Vs
HARYANA MINERALS LTD 		Indian Income Tax Act, 1961
145, 256		 2002 PTD 1291
242 ITR 704
Lahore High Court 2002 RICHA LEATHERS
Vs
SPECIAL OFFICER OF IncomE tax/WEALTH TAX CIRCLE 6, SIALKOT and another 		Income Tax Ordinance, 1979
55,80CC		 2002 PTD 2384
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Wealth Tax Act (XV of 1963)
2(16)(ii), 17B		 2002 PTD 252
83 TAX 71
Karnataka High Court (India) 2002 COMMISSIONER OF INCOMETAX
Vs
JANMABHOOMI PRESS TRUST 		Indian Income Tax Act, 1961
11		 2002 PTD 1293
242 ITR 709
Peshawar High Court 2002 SAEEDUR-REHMAN
Vs
ASSISTANT COMMISSIONER OF IncomE tax, CIRCLE 16, ABBOTTABAD and 4 others 		Income Tax Ordinance, 1979
13,59(1),62,65,13(1)(aa),135,136		 2002 PTD 2379
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
SESHASAYEE INDUSTRIES LTD. (and vice versa) 		Indian Income Tax Act, 1961
10(6) (7), 40(c) 8c 40A(5)(b),		 2002 PTD 1295
= 242 ITR 691
Lahore High Court 2002 MUNICIPAL COMMITTEE, MURIDKE, DISTRICT SHEIKHUPURA
Vs
ASSISTANT COMMISSIONER OF IncomE tax/WEALTH TAX, CIRCLE 22, MANDI BAHAUDDIN and another 		Income Tax Ordinance, 1979
Income Tax Ordinance, 1979		 2002 PTD 2378
Gujarat High Court (India) 2002 B AND A PLANTATIONS AND INDUSTRIES LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
37		 2002 PTD 1301
242 ITR 22
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
19,30(2)(d)		 2002 PTD 2370
(2002) 86 TAX 158
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
MATRISEVA TRUST 		Indian Income Tax Act, 1961
11		 2002 PTD 1308
82 TAX 621
242 ITR 20
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66,66(1)(c),134,136		 2002 PTD 2364
(2002) 86 TAX 331
Calcutta High Court (India) 2002 TIRUPATI TRADING CO
Vs
COMMISSIONER OF INCOMETAX 		Indian Income Tax Act, 1961
36, 40A(3) 		2002 PTD 1310
83 TAX 68
242 ITR 13
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Ahmad Kamal, D.R. for Respondent
116,86,87,88,89,54		 2002 PTD 2355
(2002) 86 TAX 129
Punjab and Haryana High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
ESCORTS EMPLOYEES ANCILLARIES LTD 		Indian Income Tax Act, 1961
256, 32		 2002 PTD 1317
83 TAX 199
242 ITR 74
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66A,62,13(2)(d)		 2002 PTD 2335
(2002) 85 TAX 387
Madras High Court (India) 2002 Indian Income Tax Act, 1961
Vs
37, 45, 48, 49 & 50 		KALI AERATED WATER WORKS
COMMISSIONER OF INCOME-TAX		 2002 PTD 1319
83 TAX 83
242 ITR 79
2002
Vs
 Income Tax Ordinance, 1979
66A		 2002 PTD 2318
(2002) 85 TAX 314
Federal Tax Ombudsman 2002 MUHAMMAD RAMZAN, PROPRIETOR, ALMURTAZA HOTEL, 19A ABBOTT ROAD, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
103,129,134		 2002 PTD 2307
(2002) 86 TAX 102
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
23, 66-A		 2002 PTD 257
83 TAX 75
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
14,SecondSched.,		 2002 PTD 2302
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
66,66-A, 80-D,156, 62		 2002 PTD 260
84 TAX 133
Federal Tax Ombudsman 2002 Messrs CITY HEART PLAZA
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
13,13(1)(aa),62,134(3),138,156		 2002 PTD 2299
(2002) 86 TAX 172
Federal Tax Ombudsman 2002 FAISAL ISHAQUE LODHI, PROPRIETOR, TAIF TRADING COMPANY, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
80C143B,50(5)(4),55,102,SecondSched.		 2002 PTD 2287
(2003) 87 TAX 281
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
59, 66-A,59,59(4) 		2002 PTD 267
84 TAX 150
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
11.2(44),13,62,63,59(1)		 2002 PTD 2285
(2002) 85 TAX 321
Lahore High Court 2002 NYLEX (PRIVATE) LTD.
Vs
D.C., INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
136,136(1),14,24 (c)		 2002 PTD 275
Federal Tax Ombudsman 2002 Syed IKRAM UD DIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
108,108(b),139,50(1)(8);116,2(34)(x)		 2002 PTD 2282
(2002) 86 TAX 296
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
66, 66-A, 		2002 PTD 278
83 TAX 39
Sindh High Court 2002 Messrs CITIBANK N. A., KARACHI
Vs
COMMISSIONER OF INCOME TAX, COMPANIES1, KARACHI 		Income Tax Ordinance, 1979
24,20,24(e),136(1)		 2002 PTD 2250
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
116, 66-A, 156, 34, 36, 37, 27, 9, 2(12)(24)(44) & Second Sched., Part I, CI. (116), 59(1)(3),		 2002 PTD 283
84 TAX 268
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66,156		 2002 PTD 2230
(2002) 86 TAX 91
Federal Tax Ombudsman 2002 HIDAYAT ULLAH DAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
FirstSched		 2002 PTD 2228
(2002) 86 TAX 95
Lahore High Court 2002 Messrs SKINTREND INTERNATIONAL (PVT.) LTD through Chief Executive
Vs
SECRETARY, CENTRAL BOARD OF REVENUE GOVERNMENT OF PAKISTAN, ISLAMABAD and 2 others 		Income Tax Ordinance, 1979
3,3(a),80D&SecondSched.		 2002 PTD 2222
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
156,80C/156,50(5),50(4),52,50(4),(5),62		 2002 PTD 2210
(2002) 85 TAX 293
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
4,4(1)(2),5(1)(1)(c)&2(17A		 2002 PTD 2198
(2002) 86 TAX 364
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
130,129,134,130		 2002 PTD 2192
(2002) 86 TAX 310
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
24,24(b), 50(7D)		 2002 PTD 303
2000 PTCL 213
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66,SecondSched.		 2002 PTD 2185
(2002) 85 TAX 285
Sindh High Court 2002 Messrs INDUS BASIN & CO
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance, 1979
136,23(1)(v),136(1),(1)(2)(3)(3A),2,(1)(2)(3)(3A),I,II,IIA,6,7(b)(i)(ii),8(5)&ThirdSched,		 2002 PTD 2169
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66A,24(c)		 2002 PTD 2159
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
R. 8(5)		 2002 PTD 309
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
156,34,37,2(12),(24),(44),14,16,17,19,22,23,27,28,30,49,FirstSched		 2002 PTD 2156
(2002) 86 TAX 286
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
13,156,13(1)(aa)		 2002 PTD 2151
Federal Tax Ombudsman 2002 RAO & COMPANY, KARACHI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
62,65,13(1)(dd)		 2002 PTD 2143
(2002) 86 TAX 167
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Wealth Tax Act, 1963.
section 17-B		 2002 PTD 316
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
134		 2002 PTD 2142
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
SOUTHERN PRESSINGS (PVT.) LTD 		Indian Income Tax Act, 1961
256		 2002 PTD 1324
242 ITR 2002
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
12,(18)		 2002 PTD 2133
(2003) 87 TAX 69
Federal Tax Ombudsman 2002 EXCEL LABORATORIES
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
62/132,138,13(l)(aa)		 2002 PTD 2129
(2002) 85 TAX 309
Lahore High Court 2002 COMMISSIONER OF Income Tax AND WEALTH TAX, SIALKOT ZONE, SIALKOT
Vs
Messrs THAPUR (PVT.), SIALKOT 		Income Tax Ordinance, 1979
2(24),2(44),5(b),15(BB),50,55,55(1),80,80CC(2),80CC(4),80CC(5),136(1)		 2002 PTD 2112
(2002) 86 TAX 274
Federal Tax Ombudsman 2002 MUNIR HUSSAIN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
59,66A&59(1)		 2002 PTD 2110
(2002) 85 TAX 313
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
13,13(1)(a)		 2002 PTD 2106
(2003) 87 TAX 19
Federal Tax Ombudsman 2002 Messrs AWAIS LAW ASSOCIATES, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Rules, 1982
R-158,160,159,161,117		 2002 PTD 2098
(2002) 86 TAX 9
Lahore High Court 2002 Messrs MEHTAB INDUSTRIES LIMITED, SAHIWAL through Chief Executive
Vs
DEPUTY COMMISSIONER, INCOME TAX/WEALTH TAX, CIRCLE 16, COMPANIES ZONE I, LAHORE and 3 others 		Finance Act, 1991
12,234 		2002 PTD 324
86 TAX 65
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
23,23(1)(vii)		 2002 PTD 1997
(2002) 85 TAX 266
Federal Tax Ombudsman 2002 Messrs MIAN SONS COTTON FACTORY (PVT.) LTD., RAHIM YAR KHAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
80,80D,SecondSched.		 2002 PTD 1993
(2002) 86 TAX 219
Lahore High Court 2002 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE III, LAHORE
Vs
Messrs MARGALA TEXTILE MILLS LIMITED, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136		 2002 PTD 327
86 TAX 75 = 86 TAX 163
Federal Tax Ombudsman 2002 FAQIR MUHAMMAD NASIR, LAKKY MARWAT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
85,138		 2002 PTD 1978
(2002) 86 TAX 35
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
143,66-A, 134-B, 156, SOC, 22(c), 80C		 2002 PTD 337
84 TAX 223
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
50,50(1),52		 2002 PTD 1971
(2002) 85 TAX 252
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Appellate Tribunal Rules, 1981
20		 2002 PTD 1964
(2002) 85 TAX 207
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
13(1)(aa),129,134		 2002 PTD 1962
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
59,62		 2002 PTD 1957
(2002) 86 TAX 64
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
156,24(c)		 2002 PTD 1952
(2002) 85 TAX 96
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
59,66A&59(1)		 2002 PTD 1949
(2002) 85 TAX 137
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
80CC,143,13,62,50(5),52&EighthSched.		 2002 PTD 1930
(2002) 85 TAX 85
Federal Tax Ombudsman 2002 Sh. SHANEELAHI
Vs
SECRETARY, REVENUE DIVISION, C.B.R., ISLAMABAD 		Income Tax Ordinance, 1979
129,138		 2002 PTD 1918
(2002) 85 TAX 248
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
17,23(1)(x),24(i),SecondSched.		 2002 PTD 1898
(2002) 86 TAX 182
Lahore High Court 2002 Mian KAMAL ANWAR, SARGODHA ROAD FAISALABAD
Vs
Income Tax APPELLATE TRIBUNAL, LAHORE and others 		Income Tax Ordinance, 1979
136,59,136(1)		 2002 PTD 1895
Lahore High Court 2002 Messrs HONG KONG CHINESE RESTAURANT, MAIN BOULEVARD GULBERG, LAHORE
Vs
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6, LAHORE and another 		Income Tax Ordinance, 1979
135,136,156		 2002 PTD 1878
Lahore High Court 2002 COMMISSIONER OF REVENUE TAX, WATER COMPANIES ZONE III, LAHORE
Vs
Messrs STATE LIFE and others 		Income Tax Ordinance, 1979
136		 2002 PTD 1874
Federal Tax Ombudsman 2002 Ch. MUHAMMAD RAMZAN
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Punjab Finance Act (IX of 1997)
 2002 PTD 1872
(2002) 85 TAX 246
Lahore High Court 2002 COMMISSIONER OF INCOME/WEALTH TAX COMPANIES Zone-III, LAHORE
Vs
DR. FAROOQ SAEED KHAN, C/O FAROOQ HOSPITAL, ALLAMA IQBAL TOWN, LAHORE 		Income Tax Ordinance, 1979
59,.59(1B),66A,136(1),156		 2002 PTD 1870
Lahore High Court 2002 COMMISSIONER OF IncomE tax/ WEALTH TAX, FAISALABAD ZONE, FAISALABAD
Vs
Sh. MUHAMMAD ALI 		Income Tax Ordinance, 1979
136		 2002 PTD 1865
Federal Tax Ombudsman 2002 Messrs PAKTEL LTD., ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
136,66(1)(c),134		 2002 PTD 1861
(2002) 85 TAX 417
Lahore High Court 2002 COMMISSIONER OF IncomE taxI WEALTH TAX, FAISALABAD
Vs
Messrs MOHSIN & CO, RICE DEALER, LAHORE ROAD, CHINIOT 		Income Tax Ordinance, 1979
12,12(18),136(1)		 2002 PTD 1858
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
SIVAM & CO 		Indian Income Tax Act, 1961
32A		 2002 PTD 1332
2002 SLD 213
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
12,65,12(18),80C(4)		 2002 PTD 1841
(2002) 86 TAX 48
Gujarat High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
EMTICI ENGINEERING LTD 		Indian Income Tax Act, 1961
256, 37, 80		 2002 PTD 1336
242 ITR 86
83 TAX 212
Federal Tax Ombudsman 2002 Complaint No.1364 of 2001, decided on 7th January, 2002 Messrs LEGHARI BEVERAGES (PVT.) LTD., LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
5		 2002 PTD 1834
(2002) 85 TAX 436
Delhi High Court (India) 2002 COMMISSIONER OF INCOMETAX
Vs
NIHAL CHAND REKYAN 		Indian Income Tax Act, 1961
256, 263, 271		 2002 PTD 1339
82 TAX 620
242 ITR 45
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
FirstSched		 2002 PTD 1831
(2002) 85 TAX 328
Kerala High Court (India) 2002 COMMISSIONER OF INCOMETAX
Vs
A. SREENIVASA PAI 		Indian Income Tax Act, 1961
139, 271		 2002 PTD 1341
83 TAX 222
242 ITR 29
Lahore High Court 2002 PRIME COMMERCIAL BANK LTD. LAHORE CANTT
Vs
PRIME COMMERCIAL BANK LTD. LAHORE CANTT 		Income Tax Ordinance, 1979
53,53(1)(b),53(2)(ii),138		 2002 PTD 1816
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
K.P.V. SHAIK MOHAMED ROWTHER & COL (P.) LTD 		Indian Income Tax Act, 1961
256 (1)		 2002 PTD 1351
242 ITR 245
Federal Tax Ombudsman 2002 Malik MUHAMMAD SHANNAF, OFFICER OF MUSLIM COMMERCIAL BANK LTD., SIALKOT
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
93(3),50(1);54,85&93		 2002 PTD 1810
(2002) 86 TAX 298
Lahore High Court 2002 Messrs NAUBHAR BOTTLING CO. (PVT.) LTD. through Managing Director
Vs
INSPECTING ASSISTANT COMMISSIONER OF IncomE tax, RANGEII, GUJRANWALA and 3 others 		Income Tax Ordinance, 1979
66A		 2002 PTD 1808
Gujarat High Court (India) 2002 KUSUMBEN M. PARIKH and another
Vs
CENTRAL BOARD OF DIRECT TAXES and another 		ncome Tax Act, 1961
119		 2002 PTD 1661
(2000) 242 ITR 501
Madras High Court (India) 2002 COVELONG BEACH HOTEL (INDIA) LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
32,33		 2002 PTD 1659
(2000) 242 ITR 512
Madras High Court (India) 2002 COMMISSIONER OF IncomE tax
Vs
CROMPTON ENGINEERING CO. LTD. (now Best and Crompton Engineering Ltd.) 		Income Tax Act, 1922
 2002 PTD 1657
(2000) 242 ITR 317
Gujarat High Court (India) 2002 VIKRAM MILLS LTD. (now known as Amruta Mills Ltd
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
37		 2002 PTD 1653
(2000) 242 ITR 290
Karachi High Court 2002 Saiyed Saeed Ashhad and Abdul Ghani Shaikh, JJ
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XXXI OF 1979)
65(1)(a)(b)		 2002 PTD 191
Bombay High Court (India) 2002 SYNDICATE BANK and another
Vs
OFFICIAL LIQUIDATOR, WESTER WORKS ENGINEERS LTD. and others 		Income Tax Act, 1961
178		 2002 PTD 1644
(2000) 242 ITR 281
Lahore High Court 2002 COMMISSIONER OF INCOMETAX AND WEALTH TAX, SARGODHA ZONE, SARGODHA
Vs
Messrs IRSHAD ANWAR & CO 		Income Tax Ordinance (XXXI OF 1979)
2, 2(7), 65 & 66âA, 129, 134		 2002 PTD 750
85 TAX 470
Kerala High Court (India) 2002 COMMISSIONER OF INCOME TAX
Vs
KERALA TRANSPORT CO 		Income Tax Act, 1961
249		 2002 PTD 1631
(2000) 242 ITR 263 = (2001) 83 TAX 235 = (1999) 80 TAX 282
Madras High Court (India) 2002
Vs
 Income Tax Act, 1961
153		 2002 PTD 1617
(2000) 242 ITR 250
Federal Tax Ombudsman 2002 Messrs DIAMOND INDUSTRIES LTD., GADOON AMAZAI
Vs
SECRETARY, REVENUE DIVISION ISLAMABAD 		Income Tax Ordinance, 1979
12,12(9A)		 2002 PTD 1610
(2002) 85 TAX 527
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
62		 2002 PTD 764
85 TAX 256
Federal Tax Ombudsman 2002 Messrs CIROS ENTERPRISES, RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD and another 		Income Tax Ordinance, 1979
50,50(4)		 2002 PTD 1599
(2002) 85 TAX 522
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
55. 55(2) , (3), 59		 2002 PTD 769
2002 TAX 140
Federal Tax Ombudsman 2002 Messrs ARSHI CARPETS through Shahid Abbas, C/o Nazir Law Associates, Lahore
Vs
SECRETARY REVENUE, DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
13,13(1)(b),156		 2002 PTD 1593
(2002) 86 TAX 21
Lahore High Court 2002 Income Tax ASSESSMENT OF C.I.T. & WEALTH TAX COYS ZONE, FAISALABAD
Vs
MAZHAR HAKEEM COREJA 		Income Tax Ordinance, 1979
16,62,66A,136(1),136		 2002 PTD 1591
(2003) 87 TAX 47
Appellate Tribunal Inland Revenue 2002
Vs
 Wealth Tax Act (XV of 1963)
17B, 2(1)(16)(ii)		 2002 PTD 773
85 TAX 77
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
62(1),129,134		 2002 PTD 1583
(2002) 85 TAX 21
Federal Tax Ombudsman 2002 Raja MUKHTAR AHMAD KIANI, RAWALPINDI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Finance Act, 1991
 2002 PTD 1580
Federal Tax Ombudsman 2002 Messrs MALIK BROS. KHAD DEALERS, MIANWALI
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
77,77(3)		 2002 PTD 1572
(2002) 86 TAX 309
Federal Tax Ombudsman 2002 Complaint No. 75 of 2002, decided on 12th March, 2002 Messrs MUSARAT TEXTILE MILLS LTD., FAISALABAD
Vs
SECRETARY REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
102,156,80D		 2002 PTD 1563
Lahore High Court 2002 COMMISSIONER OF INCOME TAX/WEALTH TAX, LAHORE ZONEB, LAHORE
Vs
Messrs NOOR TRADING COMPANY, PATTOKI 		Income Tax Ordinance, 1979
59,61.65&136(1)		 2002 PTD 1560
(2003) 87 TAX 102
Federal Tax Ombudsman 2002 Messrs OIL TRADE (PVT.) LTD., FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
87,89,104,135&156,53		 2002 PTD 1539
(2003) 87 TAX 94
Lahore High Court 2002 Messrs BATA PAKISTAN. LIMITED, LAHORE
Vs
COMMISSIONER OF IncomE tax, LAHORE 		Income Tax Ordinance, 1979
23(1)(xviii),136		 2002 PTD 1535
(2003) 87 TAX 299 = 2003 PTCL 676
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
SecondSched		 2002 PTD 1531
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
143,52,86,50(4),80C,80CC,143B		 2002 PTD 1523
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
143,52,86,50(4),80C,80CC,143B		 2002 PTD 1523
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
156, 14(1) & Second Sched. (129)		 2002 PTD 794
Lahore High Court 2002 Messrs COCA COLA EXPORT CORPORATION through Warranex J. Carey, Country Manager
Vs
INSPECTING ASSISTANT COMMISSIONER OF Income Tax (1&C), RANGEII, COMPANIES, ZONE1, LAHORE 		Income Tax Ordinance, 1979
135,136		 2002 PTD 1496
(2003) 87 TAX 162
Lahore High Court 2002 COMMISSIONER OF INCOMETAX
Vs
ABDUL HAMID 		Income Tax Ordinance (XXXI OF 1979)
15(c), 19 & 136(1), 19		 2002 PTD 798
85 TAX 258
Lahore High Court 2002 COMMISSIONER OF IncomE tax
Vs
ABRAR ALI FAZLI 		Income Tax Ordinance, 1979
19		 2002 PTD 1491
(2003) 87 TAX 160
Karachi High Court 2002 A. REHMAN alias ABDULLAH and another
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XXXI OF 1979) Sections: 59-D, 13, 129
59-D, 13, 129		 2002 PTD 804
Lahore High Court 2002 Messrs ALNOOR POULTRY & VEGETABLE FARM MUTTON MARKET, RAWALPINDI
Vs
Income Tax APPELLATE TRIBUNAL, ISLAMABAD BENCH and another 		Income Tax Ordinance, 1979
111,136		 2002 PTD 1484
(2003) 87 TAX 307
Federal Tax Ombudsman 2002 Messrs POLY PACK (PVT.) LIMITED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Federal Tax Ombudsman Ordinance, 2000
2(3)(ii), 9(ii)(a)		 2002 PTD 824
Federal Tax Ombudsman 2002 Messrs NATIONAL ENGINEERING SERVICES PAKISTAN (PVT.) LTD. (NESPAK), LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
77,77(2)		 2002 PTD 1470
(2002) 85 TAX 406
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
12, 12(18), 66 A 		2002 PTD 827
Lahore High Court 2002 NOBLE PETROLEUM COMPANY (PVT.) LIMITED, LAHORE vs IncomE tax/WEALTH TAX DEPARTMENT, CIRCLE 12, COMPANIES Zone-I, LAHORE and 3 others
Vs
THANTHI TRUST vs COMMISSIONER OF IncomE tax 		Income Tax Ordinance, 1979
108,143B		 2002 PTD 1468
(2003) 87 TAX 100
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
S. SANKARAN 		Indian Income Tax Act, 1961
271, 271(1)(c)		 2002 PTD 831
241 ITR 825
Federal Tax Ombudsman 2002 MUHAMMAD LATIF
Vs
REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
138,62,63		 2002 PTD 1466
(2002) 86 TAX 186 = (2002) 85 TAX 163
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
MATHURANTAKAM COOPERATIVE SUGAR MILLS LTD 		Indian Income Tax Act, 1961
37		 2002 PTD 833
241 ITR 817
Lahore High Court 2002 COMMISSIONER OF IncomE tax
Vs
Messrs SH. MUHAMMAD YAQOOB, FAISALABAD 		Income Tax Ordinance, 197
136		 2002 PTD 1448
(2002) 86 TAX 1 = (2003) 87 TAX 98
Federal Tax Ombudsman 2002 MUJAHID AKBAR BOZDAR
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
50		 2002 PTD 1443
(2002) 86 TAX 32
Gujarat High Court (India) 2002 SHREE NIKETAN
Vs
COMMISSIONER OF INCOMETAX 		Indian Income Tax Act, 1961
24		 2002 PTD 841
82 TAX 336
241 ITR 355
Madras High Court (India) 2002 LUCAS TVS LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
40c		 2002 PTD 1438
(2000) 242 ITR 138
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
24,52		 2002 PTD 333
84 TAX 231
Kerala High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
SOUTH INDIAN BANK LTD 		Indian Income Tax Act, 1961
19, 20, X1(1) , 154		 2002 PTD 848
82 TAX 384
241 ITR 374
Madras High Court (India) 2002 VENKATA NAICKEN TRUST and another
Vs
Income Tax OFFICER and another 		Income Tax Act, 1961
282		 2002 PTD 1434
(2000) 242 ITR 141
Supreme Court of Pakistan 2002 INSPECTING ADDITIONAL COMMISSIONER OF INCOME-TAX and others
Vs
Messrs MICRO PAK (PVT.). LIMITED and others 		Income Tax Ordinance (XXXI OF 1979)
12, 12(18)		 2002 PTD 877
Madras High Court (India) 2002 COMMISSIONER OF IncomE tax
Vs
METTUR CHEMICAL AND INDUSTRIAL CORPORATION 		Income Tax Act, 1961
147		 2002 PTD 1432
(2000) 242 ITR 119
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Income Tax Appellate Tribunal Rules, 1981
20(2)		 2002 PTD 882
Kerala High Court (India) 2002 COMMISSIONER OF INCOME TAX
Vs
K. MAHIM UDMA 		Income Tax Act, 1961
22		 2002 PTD 1428
(2000) 242 ITR 133
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Wealth Tax Act (XV of 1963)
5(1)(xv)(ii), 17B, clause (8A) of Part I of Second Schedule		 2002 PTD 345
84 TAX 194 =
Delhi High Court (India) 2002 COMMISSIONER OF INCOME TAX
Vs
DALMIA CEMENT (BHARAT) LTD 		Income Tax Act, 1961
256,37,43		 2002 PTD 1424
(2000) 242 ITR 129
Madras High Court (India) 2002 TAMIL NADU SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
37		 2002 PTD 1421
(2000) 242 ITR 122
Kerala High Court (India) 2002 COMMISSIONER OF INCOME TAX
Vs
SOUTH INDIA CORPORATION LTD 		Income Tax Act, 1961
36,43B		 2002 PTD 1415
(2000) 242 ITR 114
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
111, 13(1) (aa), 138E		 2002 PTD 350
84 TAX 178
Madras High Court (India) 2002 COMMISSIONER OF INCOME TAX
Vs
SAIRAM 		Income Tax Act, 1961
28		 2002 PTD 1411
(2001) 83 TAX 232 = (2000) 242 ITR 104
Madras High Court (India) 2002 EMCETE & SONS (PVT.) LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
40,58		 2002 PTD 1403
(2000) 242 ITR 350
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
66, 62, 34		 2002 PTD 358
84 TAX 217
Madras High Court (India) 2002 COMMISSIONER OF INCOME TAX
Vs
ASSEMBLY ROOMS 		Income Tax Act, 1961
147(b)		 2002 PTD 1396
(2000) 242 ITR 64
Lahore High Court 2002 REEM RICE MILL (PVT.) LTD
Vs
FEDERATION OF PAKISTAN through Minister of Finance, Revenue Division, Lahore and others 		Law: Income Tax Ordinance (XXXI OF 1979)
129		 2002 PTD 363
85 TAX 478
Madras High Court (India) 2002 COMMISSIONER OF IncomE tax
Vs
Smt. S. VIJAYALAKSHMI 		Income Tax Act, 1961
254		 2002 PTD 1394
(2001) 83 TAX 66 = (2000) 242 ITR 46
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
156, 135 , 12(18A)		 2002 PTD 373
84 TAX 235
Karnataka High Court (India) 2002 COMMISSIONER OF INCOME TAX
Vs
JANMABHOOMI PRESS TRUST 		Income Tax Act, 1961
11		 2002 PTD 1393
(2000) 242 ITR 709
Gujarat High Court (India) 2002 ARVIND MILLS LTD
Vs
DEPUTY COMMISSIONER OF Income Tax (ASSESSMENT) 		Income Tax Act, 1961
147,148,149		 2002 PTD 1390
(2000) 242 ITR 173
Kerala High Court (India) 2002 COMMISSIONER OF INCOME TAX
Vs
ABRAHAM GEORGE 		Income Tax Act, 1961
80		 2002 PTD 1388
(2000) 242 ITR 171
Madras High Court (India) 2002 DEPUTY COMMISSIONER OF IncomE tax
Vs
VELLORE COOPERATIVE SUGAR MILLS LTD 		Income Tax Act, 1961
260A(5)		 2002 PTD 1387
(2000) 242 ITR 170
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
66A(IA), 62, 135		 2002 PTD 99
84 TAX 170
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX/ WEALTH TAX, ZONE-B, LAHORE
Vs
Makhdoom Zada Syed HASSAN MEHMOOD through Legal Heirs and 81 others 		Income Tax Ordinance (XXXI OF 1979)
136, 136(1) , 135, 108 , 115, 117, 122		 2002 PTD 381
85 TAX 499
Madras High Court (India) 2002 COMMISSIONER OF Income Tax
Vs
K. RAFFIUDDIN 		Income Tax Act, 1961
45		 2002 PTD 1379
(2000) 242 ITR 57
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
23(1), 30, 80-D, Second Sched., Cl. (118-D)		 2002 PTD 107
83 TAX 35
Kerala High Court (India) 2002 WITTY TRADING CO
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
145,256		 2002 PTD 1375
(2000) 242 ITR 155
Karachi High Court 2002 COMMISSIONER OF INCOME TAX
Vs
Messrs ZAFA PHARMACEUTICAL LABORATORIES (PVT.) LTD. 		Income Tax Ordinance (XXXI OF 1979)
136, 23, 136(1)		 2002 PTD 117
86 TAX 71
Madras High Court (India) 2002 P. BHAVANI SHANKAR and others
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
17		 2002 PTD 1371
(2000) 242 ITR 152
Lahore High Court 2002 HUMAYOUN KHAN, DIRECTOR MANAKIN TEXTILES (PVT.) LTD., LAHORE
Vs
CENTRAL BOARD OF REVENUE through Chairman and 3 others 		Income Tax Ordinance (XXXI OF 1979)
129		 2002 PTD 385
85 TAX 483
Madras High Court (India) 2002 COMMISSIONER OF IncomE tax
Vs
SOUTH INDIA EXPORTS CO. LTD 		Income Tax Act, 1961
37		 2002 PTD 1369
(2000) 242 ITR 160
Madras High Court (India) 2002 COMMISSIONER, OF IncomE tax
Vs
KARUR VYSYA BANK LTD 		Income Tax Act, 1961
256		 2002 PTD 1366
(2000) 242 ITR 734
Lahore High Court 2002 Messrs CAVALRY SUPER STORE
Vs
THE INCOME-TAX OFFICER, CIRCLE-1, ZONE, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
65		 2002 PTD 133
Kerala High Court (India) 2002 ASSISTANT COMMISSIONER OF INCOME TAX
Vs
KETHAN KUMAR A. SHAH 		Income Tax Act, 1961
28,45,48,54F		 2002 PTD 1330
(2001) 83 TAX 210 = (2000) 242 ITR 83
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Wealth Tax Act (XV of 1963)
16(3), 3		 2002 PTD 134
83 TAX 29
Supreme Court of India 2002 ASSISTANT COMMISSIONER oF Income Tax vs J. K. SYNTHETICS LTD CIVIL APPEAL NO. 3464 OF 1992 UNION OF INDIA
Vs
INDO-GULF FERTILIZERS AND CHEMICALS CORPORATION LTD. CIVIL APPEAL NO.1225 OF 1993 UNION OF INDIA vs MODI CEMENT 		Income Tax Act, 1961
139		 2002 PTD 1161
(2001) 251 ITR 200
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX, KARACHI
Vs
Messrs CIVIL AVIATION AUTHORITY 		Income Tax Ordinance (XXXI OF 1979)
54, 88, 111, Second Sched		 2002 PTD 388
Supreme Court of India 2002 COMMISSIONER OF IncomE tax
Vs
BRITISH BANK OF MIDDLE EAST 		Income Tax Act, 1961
40		 2002 PTD 1152
(2001) 251 ITR 217
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
12, 12(18), 66A , 59A		 2002 PTD 141
84 TAX 124
Lahore High Court 2002 MUHAMMAD AFZAL
Vs
DEPUTY COMMISSIONER OF WEALTH TAX, CIRCLE II, LAHORE and another 		Wealth Tax Act (XV of 1963)
2, 2(16) ,2(m)		 2002 PTD 397
85 TAX 32
Supreme Court of India 2002 COMMISSIONER OF IncomE tax
Vs
ANJUM M.H. GHASWALA and others (and other appeals and special leave s) 		Income Tax Act, 1961
119,234A,234B,234C,"45A(b)&245D(4).		 2002 PTD 1135
(2001) 252 ITR 1
Lahore High Court 2002 MONTGOMERY FLOUR AND GENERAL MILLS LIMMITED, LAHORE
Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN, CENTERAL BOARD OF REVENUE, ISLAMABAD AND 3 OTHERS 		Income Tax Ordinance (XXXI OF 1979)
5, 52, 50(1)(4)(4A), 52, 5(a)(b)		 2002 PTD 155
Supreme Court (AJ&K) 2002 Messrs QURESHI VEGETABLE GHEE MILLS LTD
Vs
COMMISSIONER OF INCOME-TAX arid 3 others 		Income Tax Ordinance (XXXI OF 1979)
135(8), 136, 137		 2002 PTD 399
85 TAX 397
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
12, 12(18A), 12(18A)		 2002 PTD 159
84 TAX 209
Supreme Court of India 2002 ASPINWALL & CO. LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
256,32A		 2002 PTD 1129
(2001) 251 ITR 323
Supreme Court of India 2002 BONGAIGAON REFINERY AND PETROCHEMICALS LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1922
 2002 PTD 1127
(2001) 251 ITR 329
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
2, 52, 86, 2(6)(43) 		2002 PTD 166
84 TAX 162
Supreme Court of India 2002 COMMISSIONER OF IncomE tax
Vs
KARNATAKA STATE COOPERATIVE APEX BANK 		Income Tax Act, 1961
256,81		 2002 PTD 1124
(2001) 251 ITR 13
2002 TAMIL NADU STATE TRANSPORT CORPORATION LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
80HH,80J		 2002 PTD 1123
(2001) 251 ITR 883
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Wealth Tax Act (XV of 1963)
14, 14(2), 16, 17, 17(1)(b), 16(5)		 2002 PTD 168
84 TAX 189
Supreme Court of India 2002 COMMISSIONER OF IncomE tax
Vs
ATTILI N. RAO 		Income Tax Act, 1961
45		 2002 PTD 1120
(2001) 252 ITR 880
Karachi High Court 2002 AL-WARIS TRADERS
Vs
FEDERATION OF PAKISTAN through Secretary, Finance and Ex-Officio Chairman, C.B.R., Islamabad and 3 others 		Income Tax Ordinance (XXXI OF 1979)
50, 50(7-A), 80-C & 162 		2002 PTD 173
86 TAX 153
Supreme Court of India 2002 COMMISSIONER OF IncomE tax
Vs
LAMI WINE MERCHANTS 		Income Tax Act, 1961
185,256		 2002 PTD 1118
(2001) 251 ITR 882
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
132, 65, 156,		 2002 PTD 183
Supreme Court of India 2002 COMMISSIONER OF IncomE tax
Vs
PUNJAB BONE MILLS 		Income Tax Act, 1961
35B		 2002 SLD 167
(2001) 251 ITR 782
Lahore High Court 2002 IMPORIENT CHEMICAL (PVT.) LTD through Chief Executive
Vs
COMMISSIONER OF INCOME TAX, ZONE II, LAHORE and another 		Income Tax Ordinance (XXXI OF 1979)
50, 50(5), 50(4)		 2002 PTD 187
(2002)86 TAX 188
Supreme Court of India 2002 COMMISSIONER OF IncomE tax
Vs
KALA CARTOONS (P.) LTD, (and other appeals and special leave s) 		Income Tax Act, 1961
256(2)		 2002 PTD 1113
(2001) 251 ITR 658
Supreme Court of India 2002 SOCIETE GENERALE
Vs
COMMISSIONER OF Income Tax (and other appeals) 		Income Tax Act, 1961
90,256		 2002 PTD 1110
(2001) 251 ITR 657
Lahore High Court 2002 Messrs BE BE JAN PAKISTAN (PRIVATE) LIMITED, FAISALABAD
Vs
THE I.A.C. Or INCOME TAX OF COMPANIES RANGE VI, FAISALABAD and 3 others 		Income Tax Ordinance (XXXI OF 1979)
65		 2002 PTD 208
86 TAX 259
Lahore High Court 2002 Rana SALEEM AKHTAR
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX, SARGODHA, ZONEA, SARGODHA and another 		Income Tax Ordinance, 1979
138		 2002 PTD 1035
(2002) 85 TAX 255
Lahore High Court 2002 Messrs H.I. (PVT.) LIMITED, LAHORE
Vs
INCOME TAX APPELLATE TRIBUNAL and others 		Income Tax Ordinance (XXXI OF 1979)
136		 2002 PTD 212
85 TAX 485
Lahore High Court 2002 MADINA TRADERS, MAIN BAZAR, SHEIKHUPURA
Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONEC, LAHORE 		Income Tax Ordinance, 1979
24(ft),59,66A,136(2)		 2002 PTD 1026
(2002) 86 TAX 228
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
30, 22 , 72		 2002 PTD 214
84 TAX 261
Karachi High Court 2002 Syed AZHAR ALI
Vs
DIRECTORGENERAL, EXCISE AND TAXATION and others 		Capital Gains Tax Rules, 1964
3, 4, 5, 6, 7, 8 , 9, 15, 16		 2002 PTD 700
Sindh High Court 2002 Messrs RIMA COOKING OIL INDUSTRIES (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance, 1979
80D,80DD,80C,80CC,SecondSched.,PartI,(118C),PartII,Cl.(6AA),PartIV,Cl.(58)		 2002 PTD 1023
(2004) 89 TAX 48
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
53,53(4)		 2002 PTD 1021
(2002) 85 TAX 191
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
80,80C(2)(a)(ii)&FirstSched.,80C		 2002 PTD 1016
Lahore High Court 2002 REHMAN ICE FACTORY
Vs
INSPECTING ADDITIONAL COMMISSIONER, LAHORE and others 		Income Tax Ordinance, 1979
66		 2002 PTD 1014
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
20, 19		 2002 PTD 779
85 TAX 60
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
13,65,13(1)(d)&59(1)		 2002 PTD 1009
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
30, . 31 & 23(1)(vii), Second Sched.		 2002 PTD 783
85 TAX 196
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
24		 2002 PTD 1000
(2002) 85 TAX 364
Appellate Tribunal Inland Revenue 2002
Vs
 Law: Income Tax Ordinance 1979
S. 80-B (1) & 80-B (2) (b) (b		 2002 PTD 789
85 TAX 112
Lahore High Court 2002 Messrs ABDUR REHMAN alias BOOTA, LAHORE CANTT
Vs
COMMISSIONER OF INCOME TAX, ZONEA, LAHORE 		Income Tax Ordinance, 1979
65		 2002 PTD 998
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX
Vs
CHOHAN FLYING COACH SERVICES 		Income Tax Ordinance (XXXI OF 1979)
136, 65, 65(2)		 2002 PTD 951
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
80,80C(5A)		 2002 PTD 993
(2002) 85 TAX 164
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
27,50(5),(4),30		 2002 PTD 983
(2002) 85 TAX 225
Lahore High Court 2002 GENERAL CABLES (PVT.) LIMITED
Vs
Income Tax OFFICER, CIRCLE7, ZONEB, LAHORE 		Constitution of Pakistan, 1973
199		 2002 PTD 2545
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
156		 2002 PTD 946
(2002) 85 TAX 357
Lahore High Court 2002 GENERAL CABLES (PVT.) LIMITED
Vs
Income Tax OFFICER, CIRCLE7, ZONEB, LAHORE 		Constitution of Pakistan, 1973
199		 2002 PTD 2545
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
116,111		 2002 PTD 937
(2002) 85 TAX 132
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
12(9A),66A,(59),SecondSched.,PartI,cl.(176)		 2002 PTD 925
(2002) 85 TAX 345
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
59,59(4),65,62		 2002 PTD 912
(2002) 85 TAX 116
Lahore High Court 2002 PIONEER PAKISTAN SEED LIMITED, LAHORE
Vs
FEDERATION OF PAKISTAN through Secertary, Ministry of Finance, Islamabad and 3 others 		Income Tax Ordinance, 1979
55,80D&SecondSched.,,129,134,136		 2002 PTD 909
(2002) 86 TAX 231
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66A,15,24,62,SecondSched.,		 2002 PTD 900
(2002) 85 TAX 334
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66,66ASecondSched.		 2002 PTD 885
(2002) 85 TAX 323
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
143,66A,80C,143B,59A		 2002 PTD 710
(2002) 85 TAX 75
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
68(4),68,69,(5),59		 2002 PTD 639
(2002) 85 TAX 102
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
SecondSched		 2002 PTD 620
(2002) 85 TAX 219
Lahore High Court 2002 Mrs. ADEEBA EHSAN
Vs
INCOME-TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE and 3 others 		Wealth Tax Act (XV of 1963)
5(1)(xii), 17B		 2002 PTD 453
87 TAX 32
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
134(6), 66A		 2002 PTD 458
85 TAX 11
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX, ZONE-C, LAHORE
Vs
Messrs JINNAH CADET SCHOOL, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
131, 136		 2002 PTD 462
85 TAX 489
Lahore High Court 2002 COMMISSIONER OF INCOME-TAX, COMPANIES, LAHORE
Vs
Messrs NIRALA (PVT.) LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136, 136(1)		 2002 PTD 464
85 TAX 467
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
108,108(b),139,142		 2002 PTD 580
(2002) 85 TAX 79
Lahore High Court 2002 E.M.E. COOPERATIVE HOUSING SOCIETY LTD. through Secretary
Vs
FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and 4 others 		Income Tax Ordinance (XXXI OF 1979)
2, 2(16)(b)		 2002 PTD 466
85 TAX 491
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
63,SecondSched		 2002 PTD 560
(2002) 85 TAX 82
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
12,12(18),80C,50(5)&50(4)		 2002 PTD 532
(2001) 84 TAX 251
Supreme Court of India 2002 SAKTHI TRADING CO
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
263		 2002 PTD 513
(2001) 250 ITR 871
Lahore High Court 2002 COMMISSIONER OF IncomE tax, COMPANIES Zone-I, LAHORE
Vs
Messrs AIR TRAVEL CONCEPT (PVT.) LTD., LAHORE 		Income Tax Ordinance, 1979
136,136(1)		 2002 PTD 509
(2002) 86 TAX 152
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
D. RAMASAMY REDDIAR (DECEASED) and another 		Indian Income Tax Act, 1961
256, 271(1)(c) , 274.		 2002 PTD 1038
241 ITR 361
82 TAX 280
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
136,59,59A		 2002 PTD 503
(2001) 84 TAX 245
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
N. SWAMY 		Indian Income Tax Act, 1961
null		 2002 PTD 1040
82 TAX 282
241 ITR 363
Lahore High Court 2002 Messrs SCHOWK INTERNATIONAL (PVT.) LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Ordinance, 1979
136,136(2)		 2002 PTD 498
(2002) 86 TAX 269
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
P.A.C. RAMASAMY RAJA EDUCATION CHARITY TRUST 		Indian Income Tax Act, 1961
11, 256 (2)		 2002 PTD 1044
82 TAX 444
241 ITR 416
Income-tax Appellate Tribunal Pakistan 2002
Vs
 Income Tax Ordinance, 1979
136		 2002 PTD 3129
(2003) 87 TAX 165
Lahore High Court 2002 COMMISSIONER OF IncomE tax/WEALTH TAX, LAHORE ZONEB, LAHORE
Vs
Messrs AINEE SILK CENTRE, LAHORE 		Income Tax Ordinance, 1979
136,156		 2002 PTD 467
(2002) 86 TAX 68
Kerala High Court (India) 2002 COMMISSIONER OF INCOMETAX
Vs
JOHNY JOSEPH 		Indian Income Tax Act, 1961
2, 23		 2002 PTD 1049
82 TAX 462
241 ITR 423
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66A,85,59(1)		 2002 PTD 3123
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
24,16(2)(e)		 2002 PTD 364
(2001) 84 TAX 283
Madras High Court (India) 2002 T.V. SUNDARAM IYENGAR & SONS LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
22, 256		 2002 PTD 1052
82 TAX 459
241 ITR 420
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
Income Tax Ordinance, 1979		 2002 PTD 3118
(2003) 87 TAX 23
Lahore High Court 2002 COMMISSIONER OF IncomE tax, LAHORE ZONEB, LAHORE
Vs
LAHORE CANTONMENT COOPERATIVE HOUSING SOCIETY, LAHORE 		Income Tax Ordinance, 1979
103,SecondSched.,		 2002 PTD 354
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
156		 2002 PTD 3114
(2003) 87 TAX 310
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
62,65,59(1),13,132		 2002 PTD 3107
Lahore High Court 2002 Messrs HOME SERVICE SYNDICATE (PVT.) LIMITED through Liquidator
Vs
COMMISSIONER OF IncomE tax/WEALTH TAX, COMPANY Zone-I, LAHORE and another 		Income Tax Ordinance, 2001
239		 2002 PTD 3106
(2003) 87 TAX 230
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
12,12(18A)		 2002 PTD 3072
(2003) 87 TAX 80
Supreme Court of Pakistan 2002 M/s BILZ (PVT.) LTD.
Vs
DEPUTY COMMISSIONER OF INCOME TAX, MULTAN and another 		Income Tax Ordinance (XXXI OF 1979)
50(4A), 52, 86 185(3)		 2002 PTD 1
2002 PLD 353
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
13,66A,13(2),59(1)		 2002 PTD 3047
(2003) 87 TAX 76
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
136(1),66A,62/135,50(4)(5)		 2002 PTD 3039
Bombay High Court (India) 2002 G.M. BREWERIES LTD. and another
Vs
UNION OF INDIA and others 		Income Tax Ordinance
131		 2002 PTD 1055
82 TAX 603
241 ITR 446
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
66A,62,11,12		 2002 PTD 3027
(2003) 87 TAX 264
Delhi High Court (India) 2002 COMMISSIONER OF INCOMETAX
Vs
GOYAL GASES (P.) LTD 		Indian Income Tax Act, 1961
256, 271		 2002 PTD 1060
82 TAX 611
241 ITR 451
Federal Tax Ombudsman 2002 Messrs ALMAKKAH COLD STORAGE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
59(1),104		 2002 PTD 3010
(2003) 87 TAX 25
Madras High Court (India) 2002 E. PRAHALATHA BABU
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
132		 2002 PTD 1064
83 TAX 88
241 ITR 457
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
80D,2(6)(bb)		 2002 PTD 3006
(2003) 87 TAX 156
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
KASTHURI & SONS 		Indian Income Tax Act, 1961
37		 2002 PTD 1070
241 ITR 412
Federal Tax Ombudsman 2002 Messrs ABSON DIFFUSION (PVT.) LTD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
65		 2002 PTD 3003
(2003) 87 TAX 337
Karachi High Court 2002 COMMISSIONER OF INCOME TAX
Vs
Messrs KAMRAN MODEL FACTORY 		Income Tax Ordinance (XXXI OF 1979)
34, 35, 55, 80C, 80 CC, 129, 134, 156		 2002 PTD 14
(2002)86 TAX 39
Madras High Court (India) 2002 COMMISSIONER OF INCOME-TAX
Vs
SOUTHERN SHIPPING CO. (P.) LTD 		Indian Income Tax Act, 1961
null		 2002 PTD 1072
241 ITR 464
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
27		 2002 PTD 3000
(2003) 87 TAX 226
Andhra Pradesh High Court (India) 2002 VOLTAS LTD. (formerly Hyderabad Allwayn Ltd.)
Vs
DEPUTY COMMISSIONER OF INCOMETAX and another 		Indian Income Tax Act, 1961
256		 2002 PTD 1076
82 TAX 593
241 ITR 471
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
32,66A		 2002 PTD 2988
(2003) 87 TAX 113
Supreme Court of India 2002 L. ALAGUSUNDARAM CHETTIAR
Vs
COMMISSIONER Off' INCOME-TAX 		Indian Income Tax Act, 1922
2		 2002 PTD 1078
252 ITR 893
Federal Tax Ombudsman 2002 Messrs MODerN BABY CYCLE STORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
65		 2002 PTD 2984
(2003) 87 TAX 85
Supreme Court of India 2002 COMMISSIONER OF INCOME-TAX
Vs
KARNATAKA STATE COOPERATIVE APEX BANK 		Indian Income Tax Act, 1961
80		 2002 PTD 1079
251 ITR 194
Federal Tax Ombudsman 2002 MUHAMMAD YOUNAS and another
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
12,50		 2002 PTD 2954
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
102,104		 2002 PTD 2948
(2002) 86 TAX 255
Lahore High Court 2002 COMMISSIONER OF INCOME- TAX/WEALTH TAX, LAHORE ZONE-B, LAHORE
Vs
MESSRS NOOR TRADING COMPANY, PATTOKI 		Income Tax Ordinance (XXXI OF 1979)
59, 61. 65 & 136(1)		 2002 PTD 1560
87 TAX 102
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
5,56		 2002 PTD 2942
Federal Tax Ombudsman 2002 Messrs BRISTAL FLOUR MILLS (PVT.) LIMITED, FAISALABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
62		 2002 PTD 2938
(2003) 87 TAX 88
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
78,78(4)(a)(ii)(iii),78(4)(c),80AA,50(3),50(3A)FirstSched.,		 2002 PTD 2906
(2002) 86 TAX 1
Supreme Court of India 2002 K.P. MADHUSUDHANAN
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
143, 271		 2002 PTD 1082
251 ITR 99
Lahore High Court 2002 Syed QALLANDAR HUSSAIN
Vs
INSPECTING ADDITIONAL COMMISSIONER OF IncomE tax, RANGEII, COMPANY ZONE I; LAHORE and 3 others 		Income Tax Ordinance, 1979
129,138		 2002 PTD 2836
Supreme Court of India 2002 INCOME TAX OFFICER
Vs
DELHI DEVELOPMENT AUTHORITY 		Indian Income Tax Act, 1961
2(7), (28A), 194A, 201, 240, 244(lA), (3) & 244A.		 2002 PTD 1088
251 ITR 772
Lahore High Court 2002 QUAIDIAZAM COLLEGE OF COMMERCE, LAHORE through Chairman
Vs
COMMISSIONER OF IncomE tax/WEALTH TAX, COYS-I, LAHORE 		Income Tax Ordinance, 1979
SecondSched.,136(2)		 2002 PTD 2832
Supreme Court of India 2002 COMMISSIONER OF INCOME-TAX
Vs
STELLER INVESTMENT LTD 		Indian Income Tax Act, 1961
256 (2) 		2002 PTD 1094
261 ITR 263
Lahore High Court 2002 COMMISSIONER OF IncomE tax/WEALTH TAX, FAISALABAD ZONE, FAISALABAD
Vs
Messrs GULSHAN TRADING CO., FAISALABAD 		Income Tax Ordinance, 1979
136,59,62,136(2)		 2002 PTD 2829
Supreme Court of India 2002 COMMISSIONER OF INCOME-TAX
Vs
RAJARAM MAIZE PRODUCTS 		Indian Income Tax Act, 1961
28		 2002 PTD 1095
251 ITR 427
Federal Tax Ombudsman 2002 SOFIA NAVEED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
59,50.59(1)(3)(4),11(20(b),143B		 2002 PTD 2821
Appellate Tribunal Inland Revenue 2002
Vs
 Income Tax Ordinance (XXXI OF 1979)
24		 2002 PTD 1029
85 TAX 202
Federal Tax Ombudsman 2002 SECRETARY, FEDERAL BOARD OF INTERMEDIATE & SECONDARY EDUCATION, ISLAMABAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
SecondSched		 2002 PTD 2816
(2003) 88 TAX 89
Federal Tax Ombudsman 2002 Haji ABDUL KAREEM
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
FirstSched,59(1)		 2002 PTD 2813
(2003) 87 TAX 122
Federal Tax Ombudsman 2002 NEW SAKHAWAT JEWELLERS
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
59,65,59(1)		 2002 PTD 2809
(2003) 88 TAX 83
Federal Tax Ombudsman 2002 RIAZ GUL
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
SecondSched		 2002 PTD 2806
Federal Tax Ombudsman 2002 Messrs KHAIRULSANAT COTTON GINNERS, PRIVATE LIMITED
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
96,102		 2002 PTD 2804
(2003) 88 TAX 94
Calcutta High Court (India) 2002 STAR PAPER MILLS LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
37		 2002 PTD 1096
252 ITR 337
Lahore High Court 2002 COMMISSIONER OF IncomE tax/WEALTH TAX, FAISALABAD ZONE, FAISALABAD
Vs
Messrs NEW MEHBOOB FINISHING AND BLEACHING PLANT, SAMUNDRI ROAD, FAISALABAD 		Income Tax Ordinance, 1979
136(2),62		 2002 PTD 2802
Lahore High Court 2002 Messrs PUNJAB PROVINCIAL COOPERATIVE BANK LTD., LAHORE
Vs
DEPUTY COMMISSIONER OF IncomE tax, CIRCLE II, COMPANY ZONE I, LAHORE and another 		Income Tax Ordinance, 1979
134		 2002 PTD 2799
Supreme Court of India 2002 COMMISSIONER OF INCOME-TAX
Vs
SRI RAMDAS MOTOR TRANSPORT LTD 		Indian Income Tax Act, 1961
132, 256		 2002 PTD 1104
251 ITR 428
Lahore High Court 2002 COMMISSIONER OF IncomE tax, ZONEB, LAHORE
Vs
ALMUSLIM ICE FACTORY, LAHORE 		Income Tax Ordinance, 1979
136,136(1)		 2002 PTD 2791
Supreme Court of India 2002 MEHSANAN DISTRICT CENTRAL COOPERATIVE BANK LTD
Vs
INCOME-TAX OFFICER 		Indian Income Tax Act, 1961
80		 2002 PTD 1106
251 ITR 522
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
132,62A&SecondSched.,156		 2002 PTD 2787
INCOME TAX APPELLATE TRIBUNAL 2002
Vs
 Income Tax Ordinance, 1979
59,66A		 2002 PTD 2781
(2002) 85 TAX 373
Bombay High Court (India) 2001 INDUSTRIAL CONSULTING BUREAU (P.) LTD
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
144, 144B		 2001 PTD 524
Gauhati High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ASSAM ASBESTOS LTD. 		Income Tax Act, 1961
37,37(2A),256		 2001 PTD 3252
(1999) 240 ITR 297
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
VIKRAM PLASTICS AND OTHERS 		Indian Income Tax Act, 1961
145, 24		 2001 PTD 526
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
GUJARATHI MANDAL 		Income Tax Act, 1961
11,13,13(1)(b)		 2001 PTD 3247
(1999) 240 ITR 293
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PREMIER MILLS LTD. 		Indian Income Tax Act, 1961
3, 32		 2001 PTD 530
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PODDAR BROS. (P.) LTD 		Income Tax Act, 1961
23		 2001 PTD 3244
Madhya Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
NATIONAL TEXTILE CORPORATION 		Indian Income Tax Act, 1961
40, 40A(7)		 2001 PTD 535
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PALGHAT SHADI MAHAL TRUST 		Income Tax Act, 1961
11,13,13(1)(b),261		 2001 PTD 3243
(1999) 240 ITR 924
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
KERALA TRANSPORT COMPANY 		Indian Income Tax Act, 1961
37		 2001 PTD 539
Madras High Court (India) 2001 SALEM COOPERATIVE SUGAR MILLS LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,139		 2001 PTD 3241
(1999) 240 ITR 910
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ARVIND H. SHAH 		Indian Income Tax Act, 1961
256, 256(2)		 2001 PTD 545
Madras High Court (India) 2001 McDOWELL & CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,40,40(c),80,80J		 2001 PTD 3237
(1999) 240 ITR 877
Madhya Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
REGIONAL SOYABEAN PRODUCTS COOPERATIVE UNION LIMITED 		Indian Income Tax Act, 1961
220, 220(2A), 143(2), 143(1), 143		 2001 PTD 548
Madras High Court (India) 2001 McDOWELL & CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,40,40(c),80,80J		 2001 PTD 3237
(1999) 240 ITR 877
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
M.K. RAJU CONSULTANTS (P.) LTD. 		Indian Income Tax Act, 1961
80, 80AB, 80B(5), 80-O		 2001 PTD 556
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
K.P. ABDULLAH 		Income Tax Act, 1961
69,69D		 2001 PTD 3232
Delhi High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ENGINEERS INDIA LTD. 		Indian Income Tax Act, 1961
37		 2001 PTD 560
Delhi High Court (India) 2001 GOWERSONS PUBLISHERS (PVT.) LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
22,32,32(1)		 2001 PTD 3225
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ENGLISH INDIAN CLAYS LTD. 		Indian Income Tax Act, 1961
209, 209A		 2001 PTD 564
Karnataka High Court (India) 2001 JOINT COMMISSIONER OF Income Tax (TDS)
Vs
JOINT COMMISSIONER OF Income Tax (TDS) 		Income Tax Act, 1961
254,255,255(4)		 2001 PTD 3222
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SUDARSAN CHIT (INDIA) LTD. (NO. 1) 		Indian Income Tax Act, 1961
36, 36(1)(v)		 2001 PTD 566
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
Miss SRIPRIYA MAHESH 		Wealth Tax Rules, 1957
1D		 2001 PTD 1624
Madras High Court (India) 2001 S.K.V. SELVARAJ
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
143,153,153(1)		 2001 PTD 3219
Karachi High Court 2001 Messrs CONTINENTAL CHEMICAL CO. (PVT.) LTD
Vs
PAKISTAN and others Per Dr. Ghous Muhammad, J 		Income Tax Ordinance (XXXI OF 1979)
52, 50(4), 86, 138, 88, 89, 156, 80C, 53, 5(1)(b), (1)(c), 504(a), 4(b), 81, 72, 59, 59A, 60, 62, 63, 65, 80CC, 27		 2001 PTD 570
2001 Income Tax OFFICER
Vs
Writ s Nos.7161 and 7020 of 1989, decided on 12th August, 1999. 		Income Tax Act, 1961
147,147(a),148		 2001 PTD 3217
(1999) 240 ITR 220
Karachi High Court 2001 MESSRS KARACHI HOSPITAL LTD.
Vs
COMMISSIONER INCOME TAX, CENTRAL ZONE A (NOW COMPANIES(III), KCY. 		Income Tax Ordinance (XXXI OF 1979)
23, 23(i)(xviii), 136		 2001 PTD 609
Madras High Court (India) 2001 HENRI ISIDORE
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
154,154(1)(b),271,275		 2001 PTD 3207
(1999) 240 ITR 247
Madras High Court (India) 2001 AURO FOOD LTD
Vs
COMMISSIONER OF INCOME TAX and another 		Indian Income Tax Act, 1961
220		 2001 PTD 613
Madras High Court (India) 2001 DASA BALINJIKA SEVA SANGAM
Vs
COMMISSIONER OF Income Tax (No. 1) 		Income Tax Act, 1961
2,2(15),11,13,13(1)(c),13(1)(bb),13(2)(a)		 2001 PTD 3197
(1999) 240 ITR 854
Karachi High Court 2001 COMMISSIONER OF INCOME TAX
Vs
KAMRUDDIN FAKHRUDDIN 		Income Tax Ordinance (XXXI OF 1979)
55, 57		 2001 PTD 623
Madras High Court (India) 2001 DASA BALINJIKA SEVA SANGAM
Vs
COMMISSIONER OF Income Tax (No. 1) 		Income Tax Act, 1961
2,2(15),11,13,13(1)(c),13(1)(bb),13(2)(a)		 2001 PTD 3197
(1999) 240 ITR 854
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
BENGAL WATERPROOF LTD. 		Indian Income Tax Act, 1961
null		 2001 PTD 628
Karachi High Court 2001 Messrs NATIONAL BEVERAGES (PVT.) LTD
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance (XXXI OF 1979)
62, 144, 65, 59(1), 59A, 61, 136, 65(1), 65(1)(a)(b)		 2001 PTD 633
Rajasthan High Court India 2001 COMMISSIONER OF WEALTH TAX
Vs
Smt. GULAB DEVI 		Wealth Tax Act, 1957
27(3)		 2001 PTD 1629
Madras High Court (India) 2001 CHENNAI MURASU (P.) LTD.
Vs
CHENNAI MURASU (P.) LTD. 		Indian Income Tax Act, 1961
147, 147(b).		 2001 PTD 650
Karachi High Court 2001 MESSRS CHINA YUNNAN CORPORATION
Vs
COLLECTOR, CENTRAL EXCISE AND OTHERS 		Income Tax Ordinance (XXXI OF 1979)
65		 2001 PTD 661
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONE B, LAHORE
Vs
COMMISSIONER OF INCOME TAX, ZONE B, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1), 111(2), 111		 2001 PTD 668
Karachi High Court 2001 COMMISSIONER OF INCOME TAX
Vs
VALIKA ART FABRICS LTD. 		Income Tax Ordinance (XXXI OF 1979)
19, 22		 2001 PTD 672
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
Smt. S.J.S. SELVALAKSHMI AMMAL 		Income Tax Act, 1961
64,64(1)(iii),147,147(b)		 2001 PTD 3183
(1999) 240 ITR 934
Karachi High Court 2001 COMMISSIONER OF INCOME TAX
Vs
Miss AASIA FILM ARTIST 		Indian Income Tax Act, 1922
46, 46(1)		 2001 PTD 678
Karachi High Court 2001 COMMISSIONER OF INCOME TAX
Vs
Messrs FAYSAL ISLAMIC BANK OF BAHRAIN, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
2(24), 23, 23(i)(v), 136(1)		 2001 PTD 682
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PRAYASHVIN B. PATEL 		Income Tax Act, 1961
143,143(3),256,256(2),263		 2001 PTD 3180
(1999) 240 ITR 931
Madras High Court (India) 2001 THANJAI MURASU (P.) LTD.
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
133, 147(b), 133A		 2001 PTD 690
Lahore High Court 2001 MESSRS HOME PLANNERS THROUGH MUHAMMAD AZEEM, PARTNER
Vs
THE ASSISTANT COMMISSIONER OF INCOMETAX, CIRCLE06, COYS, ZONEIII, LAHORE (NOW CIRCLE 14, COY ZONEII, LAHORE) AND 4 OTHERS. 		Income Tax Ordinance (XXXI OF 1979)
65, 65(1), 65(2)		 2001 PTD 1633
84 TAX 223
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TAMIL NADU MERCANTILE BANK LTD 		Income Tax Act, 1961
256,256(2)		 2001 PTD 3177
(1999) 240 ITR 929
Madras High Court (India) 2001 SOUTH INDIA CORPORATION AGENCIES (P.) LTD.
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
147, 40A, 40A(5)		 2001 PTD 693
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
K.P.V. SHAIK MOHAMMAD ROWTHER & CO. (PVT.) LTD. 		Income Tax Act, 1961
37,256		 2001 PTD 3175
(1999) 240 ITR 927
Gauhati High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
JOHN FOWLER (INDIA) LTD. 		Indian Income Tax Act, 1961
37		 2001 PTD 700
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
KIKANI & CO. 		Income Tax Act, 1961
185		 2001 PTD 3169
(1999) 240 ITR 316
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
INDIAN OVERSEAS BANK 		Indian Income Tax Act, 1961
254		 2001 PTD 708
Madras High Court (India) 2001 COMMISSIONEROF INCOME TAX
Vs
SAKTHI SUGARS LTD. 		Income Tax Act, 1961
34,34(3)(a),154,185		 2001 PTD 3160
(1999) 240 ITR 868
Madras High Court (India) 2001 GANDHI TRADING
Vs
ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS 		Indian Income Tax Act, 1961
281, 281B.		 2001 PTD 711
Lahore High Court 2001 COMMISSIONER OF INCOME TAX/ WEALTH TAX, SAHIWAL
Vs
COMMISSIONER OF INCOME TAX/ WEALTH TAX, SAHIWAL 		Income Tax Ordinance, 1979
65,65(2),136		 2001 PTD 3155
(2001) 84 TAX 481
Delhi High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PUNJAB AND SINDH BANK LTD. 		Indian Income Tax Act, 1961
18, 32, 33, 256		 2001 PTD 717
Lahore High Court 2001 USMAN SAEED BUTT
Vs
THE DEPUTY COMMISSIONER, INCOMETAX, CIRCLE2 COM, ZONEI, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
56, 58, 61		 2001 PTD 1647
84 TAX 226
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
78		 2001 PTD 3132
(2001) 84 TAX 104
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PADMAVATI RAJE COTTON MILLS LTD. 		Indian Income Tax Act, 1961
40, 40(A)(3)		 2001 PTD 720
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
59,59(1),66,66A		 2001 PTD 3117
(2001) 84 TAX 158 = (2001) 84 TAX 77
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, ZONE A, LAHORE
Vs
AL FALAH INTERNATIONAL, LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 2213
(2001) 84 TAX 447
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SUHASHBHAI VADILAL 		Income Tax Act, 1961,
Ss.45 & 48.		 2001 PTD 725
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, CENTRAL ZONE, LAHORE
Vs
Messrs CRESCENT JUTE PRODUCTS LTD., LAHORE 		Income Tax Ordinance, 1979
12,12(7),62,65,66,66A,132,13,132		 2001 PTD 3110
(2001) 84 TAX 485
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONE B, LAHORE
Vs
JAVED GHANI 		Income Tax Ordinance, 1979
91,91(4A),136		 2001 PTD 2207
(2001) 84 TAX 519
Karnataka High Court (India) 2001 K. L. SWAMY
Vs
COMMISSIONER OF INCOME TAX AND ANOTHER 		Indian Income Tax Act, 1961
271(1)(c) & 273A.		 2001 PTD 735
Gujarat High Court (India) 2001 ADANI EXPORTS
Vs
DEPUTY COMMISSIONER OF Income Tax (ASSESSMENTS) 		Income Tax Act, 1961
147,147(b),80,80HHC,263		 2001 PTD 3082
(1999) 240 ITR 224
Lahore High Court 2001 Messrs SHAHZAD IZHAR (PVT.) LTD., FAISALABAD
Vs
DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX, FAISALABAD 		Income Tax Ordinance, 1979
136		 2001 PTD 2198
(2001) 84 TAX 346
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
KESAR SUGAR WORKS LTD 		Indian Income Tax Act, 1961
37		 2001 PTD 743
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SAWHANY TRADING CO. LTD. 		Income Tax Act, 1961
104,104(1),104(2)		 2001 PTD 3080
(1999) 240 ITR 242
Lahore High Court 2001 NASIM SIKANDAR AND, JAWWAD S. KHAWAJA, JJ
Vs
THE COMMISSIONER OF INCOME TAX, COMPANIES, LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 2187
(2001) 84 TAX 344
Madhya Pradesh High Court (India) 2001 H. H. MAHARAJA MARTAND SINGH JUDEO
Vs
H. H. MAHARAJA MARTAND SINGH JUDEO 		Indian Income Tax Act, 1961
37		 2001 PTD 749
Lahore High Court 2001 BARRY BROTHERS
Vs
COMMISSIONER OF INCOME TAX
2001 PTD 2612
Calcutta High Court (India) 2001 SASHANK INVESTMENT AND CONSTRUCTION (PVT.) LTD. and another
Vs
Income Tax OFFICER COMPANIES WARD 12(3) and others 		Income Tax Act, 1961
230,230A		 2001 PTD 2182
(1999) 239 ITR 603
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SHARDA SUGAR INDUSTRIES LTD. 		Indian Income Tax Act, 1961
256		 2001 PTD 750
Lahore High Court 2001 MESSRS ANSAR EXPORT ENTERPRISES LTD
Vs
COMMISSIONER OF INCOME TAX. ZONE B, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136		 2001 PTD 1649
84 TAX 367
Lahore High Court 2001 BARRY BROTHERS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance, 1979
32,136		 2001 PTD 2612
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONEA, LAHORE
Vs
ALTARIQ CONSTRUCTION CO., LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 2179
Lahore High Court 2001 MESSRS NASEER MUGHIS LTD., LAHORE
Vs
C.I.T., LAHORE ZONE, LAHORE 		Indian Income Tax Act, 1922
23, 23A, 23D, 23(2), 23(1)		 2001 PTD 772
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
52,50,50(4)(a),143,143B		 2001 PTD 2605
(2001) 83 TAX 227
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, AZONE, LAHORE
Vs
BABAR MAQSOOD 		Income Tax Ordinance, 1979
136		 2001 PTD 2154
(2001) 84 TAX 179
Supreme Court of Pakistan 2001 COMMISSIONER OF INCOME-TAX, PESHAWAR
Vs
MESSRS GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD, AND OTHERS 		Income Tax Ordinance (XXXI OF 1979)
23, .50(5), 56, 63, 247, 593(1)/91, 185(3)		 2001 PTD 778
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONE B, LAHORE
Vs
Messrs IQBAL A. QAZI, LAHORE 		Income Tax Ordinance, 1979
136,136(2),65,65(4),16		 2001 PTD 2603
(2001) 84 TAX 329
Lahore High Court 2001 MILKO (PVT.) LTD.
Vs
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16, COMPANIES ZONE I, LAHORE and 2 others 		Income Tax Ordinance, 1979
136		 2001 PTD 2141
(2001) 84 TAX 183
Lahore High Court 2001 Messrs KHURRAM SAGHIR INDUSTRIES, LAHORE
Vs
COMMISSIONER OF INCOME TAX, ZONE A, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(2), 136, 136(1)		 2001 PTD 781
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, ZONE B, LAHORE
Vs
Messrs HAKAM QURESHI, LAW ASSOCIATES, LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 2133
(2001) 84 TAX 175
Karachi High Court 2001 MESSRS HABIB CREDIT & EXCHANGE BANK LIMITED
Vs
DEPUTY COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
136, 13		 2001 PTD 785
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2001
Vs
 Income Tax Ordinance, 1979
80,,143B,50(4),61		 2001 PTD 2086
(2001) 84 TAX 31
Lahore High Court 2001 COMMISSIONER OF INCOME-TAX, COMPANIES, LAHORE
Vs
Messrs AL-GHAZI TRACTOR LIMITED, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136		 2001 PTD 789
Karachi High Court 2001 COMMISSIONER OF INCOME TAX
Vs
COMMISSIONER OF INCOMETAX 		Income Tax Ordinance (XXXI OF 1979)
136		 2001 PTD 793
Peshawar High Court 2001 MUHAMMAD HANIF AND 21 OTHERS
Vs
GOVERNMENT OF PAKISTAN AND 4 OTHERS 		Income Tax Ordinance (XXXI OF 1979)
16,19		 2001 PTD 795
Income-tax Appellate Tribunal Pakistan 2001 null
Vs
null 		Income Tax Ordinance (XXXI OF 1979)
null		 2001 PTD 1047
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
ATTUR THULUVA VELLALAR SANGAM 		Indian Wealth Tax Act, 1957
S. 5(1)(i)		 2001 PTD 1898
243 ITR 774
Appellate Tribunal Inland Revenue 2001 null
Vs
null 		Finance Act, 1991
12, I2(12)(d), 12(1)		 2001 PTD 1052
Income-tax Appellate Tribunal Pakistan 2001 null
Vs
null 		Income Tax Ordinance (XXXI OF 1979)
5(1), 13(2), 66A, 5(a)(c)(cc), 13		 2001 PTD 1059
Madras High Court (India) 2001 V.T. VENKATESWARAN
Vs
COMMISSIONER OF INCOME TAX 		Wealth Tax Act, 1957
27(1), 2(m)(iii)		 2001 PTD 1064
Lahore High Court 2001 WELCON CHEMICALS
Vs
COMMISSIONER OF INCOME TAX AND OTHERS 		Income Tax Ordinance (XXXI OF 1979)
80, 50, 50(4), 50(5), 80C(4)		 2001 PTD 1656
83 TAX 563
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
154,13,61		 2001 PTD 2596
(2001) 83 TAX 86
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
L. BUSAPPA KUMAR 		Indian Income Tax Act, 1961
2, 2(IA), 45, 256		 2001 PTD 1066
Madras High Court (India) 2001 CARBORANDUM UNIVERSAL LTD
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
40, 31, 40A(7), 40A(7)(b), 154		 2001 PTD 1661
82 TAX 455
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
FIRST LEASING CO. OF INDIA LTD 		Indian Income Tax Act, 1961
147, 147(b)		 2001 PTD 1784
(2000)82 TAX 322
Lahore High Court 2001 Dr. MUKHTAR HASSAN RANDHAWA
Vs
COMMISSIONER OF INCOME TAX, COYS ZONE1, LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 2593
(2001) 84 TAX 326
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
MAHENDRA MILLS and 2 Others 		Indian Income Tax Act, 1961
28, 29, 32, 34		 2001 PTD 1068
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance (XXXI OF 1979)
16, 16(2)(a)(iii), 31, 31(1)(b)		 2001 PTD 1794
(2001)83 TAX 214
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
136,80c,80C,4(4)		 2001 PTD 2584
(2001) 83 TAX 199
Supreme Court of India 2001 S.S.M. BROTHERS (P.) LTD. AND OTHERS
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
33, 33(1)(b)(B)(i); Sched. V,		 2001 PTD 1103
Lahore High Court 2001 H. M. INVESTMENTS (PVT.) LTD. LAHORE
Vs
COMMISSIONER OF INCOME TAX, COYS Zone-I, LAHORE 		Income Tax Ordinance, 1979
19,136		 2001 PTD 2565
Lahore High Court 2001 MESSRS SUI NORTHERN GAS PIPELINES LIMITED, AVARI PLAZA, HILTON HOTEL, SHAHRAH-E-QUAID-E-AZAM, LAHORE
Vs
COMMISSIONER OF INCOME-TAX, CENTRAL ZONE, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
10		 2001 PTD 798
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
50,50(7E),59,136,19		 2001 PTD 2564
(2001) 83 TAX 246
Lahore High Court 2001 Mrs. ISMAT KAMAL
Vs
ASSISTANT COMMISSIONER OF INCOME-TAX/WEALTH TAX CIRCLE-II, ZONE-C, LAHORE and 2 others 		Wealth Tax Act (XV of 1963)
31B		 2001 PTD 807
Supreme Court of India 2001 APPROPRIATE AUTHORITY and another
Vs
Smt. VARSHABEN BHARATBHAI SHAH and others 		Income Tax Act, 1961
269		 2001 PTD 2556
(2001) 248 ITR 342
Income-tax Appellate Tribunal Pakistan 2001
Vs
 Income Tax Ordinance (XXXI OF 1979)
59		 2001 PTD 811
Income-tax Appellate Tribunal Pakistan 2001 Salman Pasha
Vs
Zaki Ahmed 		Wealth Tax Act (XV of 1963)
2(16), 17B, 16(3), 2(5)(ii)		 2001 PTD 1809
83 TAX 219
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, COMPANIES, LAHORE
Vs
CRESCENT ART FABRIC LIMITED, LAHROE
2001 PTD 2553
Lahore High Court 2001 C.I.T., CENTRAL ZONE, LAHORE
Vs
NATIONAL SECURITY INSURANCE CO. LTD., LAHORE 		Indian Income Tax Act, 1922
10, .2(7), 10(2), (7)		 2001 PTD 814
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, COMPANIES, LAHORE
Vs
CRESCENT ART FABRIC LIMITED, LAHORE 		Income Tax Ordinance, 1979
13,65,136		 2001 PTD 2553
(2001) 83 TAX 567
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
BOMBAY BURMAH TRADING CORPORATION 		Indian Income Tax Act, 1961
40(a)(v) & 40(c)		 2001 PTD 818
Appellate Tribunal Inland Revenue 2001 COMMISSIONER OF INCOME-TAX
Vs
FIRST LEASING CO. OF INDIA LTD 		Income Tax Ordinance (XXXI of 1979)
50(3-A)		 2001 PTD 1816
(2001)83 TAX 248
Supreme Court of India 2001 BISON FIELD A ESTATE
Vs
INSPECTING ASSISTANT COMMISSIONER and others 		Income Tax Act, 1922
 2001 PTD 2548
(2001) 248 ITR 341
Madhya Pradesh High Court (India) 2001 H.H. MAHARAJA MARTAND SINGH JU DEO
Vs
WEALTH TAX OFFICER and another 		Indian Income Tax Act, 1961
147(a), 148, 139		 2001 PTD 822
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
Mrs. GRACE COLLIS and others 		Income Tax Act, 1961
2,2(47),47,47(vii),49,49(2)		 2001 PTD 2539
(2001) 248 ITR 323
Madras High Court (India) 2001 MKS. MOHD. ABOOBACKER SAHEB
Vs
COMMISSIONER OF WEALTH TAX 		Wealth Tax Act, 1957
5(1)(xviii)		 2001 PTD 831
Supreme Court of Pakistan 2001 FECTO BELARUS TRACTORS LIMITED
Vs
PAKISTAN THROUGH MINISTRY OF FINANCE ECONOMIC AFFAIRS AND ANOTHER 		Income Tax Ordinance (XXXI OF 1979)
80D		 2001 PTD 1829
84 TAX 25
Bombay High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
CEMA (P.) LTD
2001 PTD 2535
(2001) 248 ITR 629
Madras High Court (India) 2001 SIMPSON & CO. LTD
Vs
COMMISSIONER OF WEALTH TAX 		Wealth Tax Act, 1957
27(3)		 2001 PTD 853
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TRADE WINGS LTD 		Indian Income Tax Act, 1961
40, 40(c), 40A(5)		 2001 PTD 1666
82 TAX 361
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance (XXXI OF 1979)
136		 2001 PTD 1848
(2001)83 TAX 206
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
GORDHANBHAI JETHABHAI PATEL 		Income Tax Act, 1961
40,40(b),256		 2001 PTD 2534
(2001) 247 ITR 266
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
S.V. SIVARATHINA PANDIAN 		Wealth Tax Act, 1957
25(2), 16A		 2001 PTD 855
Supreme Court of India 2001 N.N. BHAGWATI
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
80,80AA,80AB		 2001 PTD 2532
(2001) 247 ITR 206
Lahore High Court 2001 MESSRS MIAN MUHAMMAD ASLAM
Vs
C.I.T., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
2(24), 27, 27(2)(a)(ii), 13, 136, 151		 2001 PTD 1222
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ORIENT PHARMA (P.) LTD 		Indian Income Tax Act, 1961
40, 40A(7)(a), 40A(7)(b), 40A(7)(b)(1), 40A(7)(b)(ii)		 2001 PTD 1672
82 TAX 326
Allahabad High Court (India) 2001 DAVENDRA PAL SINGH
Vs
COMMISSIONER OF WEALTH TAX AND ANOTHER 		Wealth Tax Act, 1957
18(1)(c), 25, 2(e)(2)(i)(a)		 2001 PTD 1860
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
BHAGWAT PRASAD P. PARIKH 		Indian Income Tax Act, 1961
80, 80U		 2001 PTD 2193
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
DHARMODAYAM CO. 		Income Tax Act, 1961
11,11(4A)		 2001 PTD 2527
(2001) 248 ITR 816
Andhra Pradesh High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
B. CHANDRASEKHARA RAO 		Wealth Tax Act, 1957
27(1), 4(1)(b), 5(1)(iv), 2(m)		 2001 PTD 835
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
K.VIJAYAKUMAR 		Wealth Tax Act, 1957
Part I of Schedule I		 2001 PTD 1877
Supreme Court of India 2001 Sri MOHAN WAHI
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
156,225(3),Sched.II,Rr.56,60,61.,62&63		 2001 PTD 2513
(2001) 248 ITR 799
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
M.V. ARUNACHALAM and another 		Wealth Tax Act, 1957
27(1), 2(m)		 2001 PTD 843
Supreme Court of India 2001 INCOME TAX OFFICER
Vs
SARADBHAI M. LAKHANI AND ANOTHER 		Indian Income Tax Act, 1961
147(b)		 2001 PTD 1879
83 TAX 160
Supreme Court of India 2001 Master SUMANTH RAMANUJAM and another
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
45,48		 2001 PTD 2512
(2001) 248 ITR 816
Madras High Court (India) 2001 COMMISSIONER OF INCOMETAX WEALTH TAX
Vs
V. RANGNATHAM CHETTY 		Indian Income Tax Act, 1961
null		 2001 PTD 857
Supreme Court of India 2001 NEW INDIA MINING CORPORATION (PVT.) LTD
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
37		 2001 PTD 1881
84 TAX 418
Supreme Court of India 2001 OXFORD UNIVERSITY PRESS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
10,10(22),45,48,156,225,225(3)		 2001 PTD 2484
(2001) 247 ITR 658
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
P.M. ITOOP 		Wealth Tax Act, 1957
Schedule III		 2001 P T D 1228
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
M.C. SATYAVATHI 		Indian Income Tax Act, 1961
61		 2001 PTD 1885
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
D. SHANKARAIAH and others 		Income Tax Act, 1922
 2001 PTD 2481
(2001) 247 ITR 798
Lahore High Court 2001 THE COMMISSIONER OF INCOME-TAX, RAWALPINDI
Vs
MESSRS AMANAT ALI 		Income Tax Ordinance (XXXI OF 1979)
13, .65, 59(1) & 13(1)(b), 65(1)(b)		 2001 PTD 860
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
KIRIT WOOD WORKS 		Indian Income Tax Act, 1961
184, 185, 187, 188, 184(7), 184(8), 185(4)		 2001 PTD 1675
82 TAX 311
Karnataka High Court (India) 2001 CHAMUNDI GRANITES (P.) LTD
Vs
DEPUTY COMMISSIONER OF INCOME TAX AND ANOTHER 		Indian Income Tax Act, 1961
269, 271D,14, 19 , 226. 171D		 2001 PTD 2200
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
MADHUKANT M. MEHTA (and other appeals) 		Income Tax Act, 1961
78,78(2)		 2001 PTD 2477
(2001) 247 ITR 805
Income-tax Appellate Tribunal Pakistan 2001 null
Vs
 Income Tax Ordinance (XXXI OF 1979)
66, 6, 80, (126-D) & S.66-A, 80-D		 2001 PTD (Trib.) 865
Supreme Court of India 2001 TRUSTEES OF H.E.H. THE NIZAMs SUPPLEMENTAL FAMILY TRUST
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
143, 147 & 237		 2001 PTD 933
Gujarat High Court (India) 2001 PRABHAVATI B. SOLANKI
Vs
COMMISSIONER OF WEALTH TAX 		Indian Income Tax Act, 1961
143(3)		 2001 PTD 1887
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
E. MERCK SERVICE AND AGENCIES 		Income Tax Act, 1961
32,32A,256,256(2),32A(2)		 2001 PTD 2475
(2001) 248 ITR 10
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
J. ABDUL KHADER SAIT AND ONOTHER 		Indian Wealth Tax Act, 1957
null		 2001 P T D 1230
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
CARBORANDUM UNIVERSAL LTD 		Indian Income Tax Act, 1961
32, 37, 37(5)		 2001 PTD 1685
82 TAX 449
Madras High Court (India) 2001 T. RAGHURAMAN
Vs
COMMISSIONER OF WEALTH TAX 		Wealth Tax Act, 1957
27(1), 5(1)(viiia)		 2001 PTD 1891
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
E. MERCK SERVICE AND AGENCIES 		Income Tax Act, 1961
32,32A,256,256(2),32A(2)		 2001 SLD 368
2001 PTD 2475
(2001) 248 ITR 10
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance (XXXI OF 1979)
50		 2001 P T D (Trib.) 876
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
GOSLINO MARIO AND OTHERS 		Indian Income Tax Act, 1961
9		 2001 PTD 985
Madras High Court (India) 2001 COMMISSIONER OF INCOMETAX/WEALTH TAX
Vs
BABULAL KHINCHAND TRUST 		Wealth Tax Act, 1957
21A, 11(1)(a)		 2001 PTD 1893
Supreme Court of India 2001 INDORE MUNICIPAL CORPORATION
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,32,32(1)		 2001 PTD 2473
(2001) 247 ITR 803
Lahore High Court 2001 THE COMMISSIONER OF INCOME-TAX, CENTRAL ZONE, LAHORE
Vs
MESSRS CRESCENT TEXTILE MILLS LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
34, 65		 2001 PTD 874
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
DISTRICT COOPERATIVE BANK LTD 		Indian Income Tax Act, 1961
80, 80P, 80P(2)(a)(1)		 2001 PTD 2208
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
D. KRISHNA MURTHY 		Wealth Tax Act, 1957
7(4)		 2001 P T D 1233
Karachi High Court 2001 MEHRAN GIRLS COLLEGE
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Ordinance (XXXI OF 1979)
Income Tax Ordinance (XXXI OF 1979)		 2001 PTD 987
Andhra Pradesh High Court (India) 2001 STEEL EXECUTIVES ASSOCIATION
Vs
RASHTRIYA ISPAT NIGAM LTD 		Indian Income Tax Act, 1961
15, 17, 17(2), 192		 2001 PTD 1691
82 TAX 104
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
N. KAMATCHI AMMAL 		Wealth Tax Act, 1957
5		 2001 PTD 1895
Income-tax Appellate Tribunal Pakistan 2001 COMMISSIONER OF WEALTH TAX
Vs
B.D. GOENKA 		Income Tax Ordinance (XXXI OF 1979)
12, 2(16)(c), 2(30) & 2(40)(c), 12(5)(a,		 2001 PTD (Trib.) 888
Income-tax Appellate Tribunal Pakistan 2001
Vs
 Income Tax Ordinance (XXXI OF 1979)
null		 2001 PTD 994
Andhra Pradesh High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
A.V. REDDY, TRUST B. V. HARISH REDDY AND OTHERS 		Wealth Tax Act, 1957
3, 21		 2001 PTD 1899
Patna High Court (India) 2001 JANARDAN DAS
Vs
BINDESHWARI PRASAD SAH and another. 		Indian Income Tax Act, 1961
132-A, 132-A(1)(a), 132-A(1)(b), 132-A(1)(c)		 2001 PTD 26
Lahore High Court 2001 THE COMMISSIONER OF-INCOME-TAX, LAHORE
Vs
MESSRS IMMION INTERNATIONAL, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136		 2001 PTD 900
Karachi High Court 2001 COMMISSIONER OF INCOME TAX
Vs
SHIRAZI INVESTMENT 		Income Tax Ordinance (XXXI OF 1979)
131, 136		 2001 PTD 999
Jammu & Kashmir High Court India 2001 COMMISSIONER OF WEALTH TAX
Vs
JAWAHAR LAL MEHRA 		Indian Income Tax Act, 1961
143(3)		 2001 PTD 1904
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
59(1),62,156		 2001 PTD 2069
(2001) 84 TAX 24
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
B.D. GOENKA 		Wealth Tax Act, 1957
7		 2001 PTD 906
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
INDIA CEMENTS LTD 		Indian Income Tax Act, 1961
37, 154, 348,349		 2001 PTD 1698
82 TAX 253
Madras High Court (India) 2001 R. THIAGARAJAN
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
69A		 2001 PTD 2061
(1999) 239 ITR 557
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
KARNAL COOPERATIVE SUGAR MILLS LTD 		Indian Income Tax Act, 1961
null		 2001 P T D 1236
Karachi High Court 2001 THE COMMISSIONER OF INCOME TAX
Vs
MESSRS DURATHENE MANUFACTURERS 		Income Tax Ordinance (XXXI OF 1979)
131, 148, 158		 2001 PTD 1002
Delhi High Court (India) 2001 DALMIA DAIRY INDUSTRIES LTD. (FORMERLY DALMIA CEMENT LTD)
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
37		 2001 PTD 1706
82 TAX 91
Gauhati High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
Smt. PRATIMA SARA and another 		Income Tax Act, 1961
64(1)(ii),27(i),27		 2001 PTD 2043
(1999) 239 ITR 570
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
CADILA CHEMICALS 		Indian Income Tax Act, 1961
40, 40A, 40A(5), 256		 2001 P T D 1238
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
A.M.M.AR. LAKSHMI ACHI 		Wealth Tax Rules, 1957
1D		 2001 PTD 1909
Supreme Court of India 2001 ASSISTANT COMMISSIONER OF INCOME TAX
Vs
VXL INDIA LTD. 		Income Tax Act, 1961
147,148		 2001 PTD 2472
(2001) 247 ITR 820
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
DR. BECK & CO. (IND.) LTD 		Income Tax Act, 1961
36(1)(iv),35B(1)(a)		 2001 PTD 2037
(1999) 239 ITR 561
Income-tax Appellate Tribunal Pakistan 2001 null
Vs
 Income Tax Ordinance (XXXI OF 1979)
156, 35, 30		 2001 PTD (Trib.) 1017
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
LAKSHMI MACHINE WORKS LTD 		Indian Income Tax Act, 1961
37, 37(2A)		 2001 PTD 1712
82 TAX 151
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
GUJARAT POLYCRETE (PVT.) LTD 		Indian Income Tax Act, 1961
43		 2001 PTD 1912
Supreme Court of India 2001 Income Tax OFFICER and another
Vs
A.M.S. SALI MARICAR 		Income Tax Act, 1961
140,140A(3)		 2001 PTD 2470
(2001) 247 ITR 808
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
METTUR CHEMICALS AND INDUSTRIAL CORPORATION LTD. 		Income Tax Act, 1961
36,36(1)(ii),34		 2001 PTD 2031
(1999) 239 ITR 537
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
LACHHMAN DAS VEERABHANDAS 		Income Tax Act, 1961
2,2(24)(ix),2(3),56,56(2)(ib),10,10(3)		 2001 PTD 2469
(2001) 247 ITR 810
Kerala High Court (India) 2001 A.P. SIVARAMAN and others
Vs
Income Tax OFFICER and others 		Income Tax Act, 1961
119,119(2)(b),154.		 2001 PTD 2028
Karachi High Court 2001 COMMISSIONER OF INCOME TAX
Vs
NATIONAL REFINERY LTD 		Income Tax Ordinance (XXXI OF 1979)
80 CC , 50(SA)		 2001 PTD 1030
Madras High Court (India) 2001 SAKINABAI IBRAHIM & SONS
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
147, 148		 2001 PTD 1717
82 TAX 229
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
AUTOKAST LTD 		Income Tax Act, 1961
56		 2001 PTD 2468
(2001) 248 ITR 110
Gujarat High Court (India) 2001 SHANTAGAURI RAMNIKLAL TRUST and others
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
12,226,12A,11,13		 2001 PTD 2024
Delhi High Court (India) 2001 COMMISSIONER.OF WEALTH TAX
Vs
D.R. VADERA 		Wealth Tax Act, 1957
27(1), 17(1)(a), 16(3)		 2001 PTD 1914
Supreme Court of India 2001 PERIA KARAMALAI TEA AND PRODUCE CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
40,40A(7)(b)(ii)		 2001 PTD 2467
(2001) 247 ITR 817
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
GOPALDAS H. HANSRAJANI 		Income Tax Act, 1961
54		 2001 PTD 2021
Madhya Pradesh High Court (India) 2001 Smt. SHASHI DEVI
Vs
INCOMETAX OFFICER AND OTHERS 		Indian Income Tax Act, 1961
131, 131(1)(d)		 2001 PTD 1725
(2000)82 TAX 376
Allahabad High Court (India) 2001 COMMISSIONER OF WRALTH TAX
Vs
ANIL KUMAR AGGARWAL 		Wealth Tax Act, 1957
27(1), 5(1)(iv)		 2001 PTD 1917
Supreme Court of India 2001 COMMISSIONER OF WEALTH TAX
Vs
PRINCE MUFFAKHAM JAH BAHADUR CHAMLIJAN (and another appeal) 		Wealth Tax Act, 1957
27(1),7(1),2		 2001 PTD 2461
(2001) 247 ITR 351
Lahore High Court 2001 MUHAMMAD SIDDIQUE
Vs
THE COMMISSIONER OF INCOME TAX, ZONEA, LAHORE 		Income Tax Ordinance, 1979
34,56,56(1),56(2),62,63,64(1),64(2),64(3),65,65(1)(a),65(1)(a)(b),72,72(3),81,136		 2001 PTD 1998
(2001) 84 TAX 155
Calcutta High Court (India) 2001 BRITANNIA INDUSTRIES LIMITED
Vs
DEPUTY COMMISSIONER OF INCOME TAX and others 		Indian Income Tax Act, 1961
Ss. 45 & 147		 2001 PTD 31
Supreme Court of India 2001 ALANKAR COMMERCIAL (PVT.) LTD
Vs
ASSISTANT COMMISSIONER OF INCOMETAX AND OTHERS 		Indian Income Tax Act, 1961
4, 148		 2001 P T D 1240
Income-tax Appellate Tribunal Pakistan 2001 null
Vs
 Income Tax Ordinance (XXXI OF 1979)
156		 2001 PTD 1040
Kerala High Court (India) 2001 ASIAN DEVELOPMENT SERVICE
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
9, 9(1)(vii), 44, 44D		 2001 PTD 2218
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
CONCORD INDUSTRIES LTD 		Income Tax Act, 1961
79		 2001 PTD 2453
(2001) 247 ITR 800
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
23,25(a),25(b)		 2001 PTD 1988
(2001) 83 TAX 266
Madras High Court 2001 COMMISSIONER OF INCOME TAX
Vs
SAROJA RAMAN and another 		Indian Income Tax Act, 1961
160(1), 164, 164(1)		 2001 PTD 38
Madhya Pradesh High Court (India) 2001 Dr. MRUNALINIDEVI
Vs
ASSISTANT COMMISSIONER OF WEALTH TAX AND OTHERS 		Wealth Tax Act, 1957
17, 23, 24		 2001 PTD 1919
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
UNITED TRADING AND CONSTRUCTION CO. 		Income Tax Act, 1961
68,256		 2001 PTD 2450
(2001) 247 ITR 819
Supreme Court of Pakistan 2001 COMMISSIONER OF INCOME TAX
Vs
HARRISON CROSSFIELD (INDIA) LTD. 		Income Tax Act, 1961
2,2(18)		 2001 PTD 1963
(2000) 246 ITR 88
Gauhati High Court (India) 2001 DIRECTOR OF STATE LOTTERIES
Vs
ASSISTANT COMMISSIONER OF INCOME TAX and others 		Indian Income Tax Act, 1961
2(24)(ix), 28, 194B		 2001 PTD 43
Madhya Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SURESH CHANDRA MITTAL 		Indian Income Tax Act, 1961
271, 271(1), 271(1)(c)		 2001 PTD 1736
(2000)82 TAX 234
Delhi High Court (India) 2001 ONKARJIT SINGH KANWAR
Vs
COMMISSIONER OF WEALTH TAX 		Wealth Tax Act, 1957
27(1), 2(m)(ii), 5		 2001 PTD 1922
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
MYSORE MINERALS LTD 		Income Tax Act, 1961
256(2)		 2001 PTD 2448
2001 PTD 2448
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
GUJARAT ALKALIES AND CHEMICALS LTD. 		Income Tax Act, 1961
256,273,273(2)(a)		 2001 PTD 1947
(2000) 246 ITR 462
Madras High Court 2001 SREE PALANIAPPA TRANSPORTS
Vs
COMMISSIONER OF INCOMETAX 		India Income Tax Act, 1961,
S.254(2)		 2001 PTD 77
Lahore High Court 2001 TANVIR ELAHI, DIRECTOR, ELAHI ENTERPRISES (PVT.) LIMITED, LAHORE
Vs
ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-13, COMPANIES ZONE-II LAHORE and 2 others 		Income Tax Ordinance (XXXI OF 1979)
80B, Sched., Part 1, 50(2A), 30, 50(7D), 50(6A)		 2001 PTD 1032
Lahore High Court 2001 MESSRS SUTLEJ TEXTILE MILLS, LAHORE
Vs
COMMISSIONER OF INCOME TAX, CENTRAL ZONE, LAHORE 		Indian Income Tax Act, 1922
63, 63(3), 34, 22, 22(2)		 2001 PTD 2232
84 TAX 284
Supreme Court of India 2001 SADHU RAM
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
271,274		 2001 PTD 2444
(2001) 247 ITR 809
Supreme Court of India 2001 DIVISIONAL DEPUTY COMMISSIONER OF SALES TAX and another
Vs
BHERAGHAT MINERAL INDUSTRIES 		Sales Tax Act, 1990
 2001 PTD 1908
(2000) 246 ITR 230
Madras High Court (India) 2001 NORTH ARCOT DISTRICT COOPERATIVE SUPPLY AND MARKETING SOCIETY LTD.
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
256(1)		 2001 PTD 81
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PULLICAR MILLS LTD 		Indian Income Tax Act, 1961
null		 2001 PTD 1739
(2000)82 TAX 358
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
V.R.M. VALLIAPPA CHETTIAR 		Wealth Tax Act, 1957
25(2)		 2001 PTD 1926
Supreme Court of India 2001 ESS ESS KAY ENGINEERING CO. (P.) LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
Income Tax Act, 1961		 2001 PTD 2443
(2001) 247 ITR 818
Gujarat High Court (India) 2001 PRABHAVATI B. SOLANKI
Vs
COMMISSIONER OF WEALTH TAX 		Income Tax Act, 1961
143(3)		 2001 PTD 1887
(2000) 243 ITR 827
Kerala High Court (India) 2001
Vs
In re: MOOLAMATTOM ELECTRICITY BOARD EMPLOYEES COOPERATIVE BANK LTD. and others 		Indian Income Tax Act, 1961
2, 194A(3)		 2001 PTD 84
Lahore High Court 2001 Messrs SONIA SILK, 108ANARKALI, LAHORE through Sheikh WajihudDin Ahmad
Vs
THE CENTRAL BOARD OF REVENUE, through Chairman, Islamabad and 4 others 		Income Tax Ordinance, 1979
129,129(2),199		 2001 PTD 1789
(2001) 84 TAX 492
Madras High Court (India) 2001 COMMISSIONER OF INCOME-TAX
Vs
S.VIJI 		Indian Income Tax Act, 1961
Ss.2 & 194A.		 2001 PTD 89
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
Smt. MANDAKINI M. JOG 		Income Tax Act, 1961
80,80L		 2001 PTD 1767
(2000) 241 ITR 6 = (2000) 82 TAX 88
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
P. GANGADHARAN 		Indian Income Tax Act, 1961
6(1)(b), 256(2)		 2001 PTD 97
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
BEST SUPPLY AGENCY 		Indian Income Tax Act, 1961
256, 271, 271(1)(c)		 2001 PTD 1741
(2000)82 TAX 296
Madras High Court (India) 2001 THIRUMAGAL MILLS LTD
Vs
COMMISSIONER OF WEALTH TAX 		Wealth Tax Act, 1957
27		 2001 PTD 1928
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
J. K. BERI 		Indian Income Tax Act, 1961
147, 147(a), 256, 256(2)		 2001 PTD 2246
Supreme Court of India 2001 STONE CRAFT ENTERPRISES
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
80,80HHC		 2001 PTD 1755
(1999) 237 ITR 131 = (2000) 81 TAX 176
Madras High Court (India) 2001 K. SOMASUNDARAM & BROTHERS
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
36, 36(1)(iii) 		2001 PTD 101
Delhi High Court (India) 2001 COMMISSIONER OF INCOMETAX
Vs
Mrs. KUKU NARANG Wealth Tax 		Wealth Tax Act, 1957
27(1), 18(1)(c)		 2001 PTD 1929
2001 GULF EDIBLE OILS (PVT.) LTD.
Vs
FEDERATION OF PAKISTAN and another 		Income Tax Ordinance, 1979
96,100,102		 2001 PTD 3956
(2002) 85 TAX 165
Supreme Court of India 2001 UNION OF INDIA and others
Vs
S. MUTHYAM REDDY 		Income Tax Act, 1961
2,2(14)(iii)(a)(b),2(1A)		 2001 PTD 1752
(1999) 240 ITR 341 = (2000) 82 TAX 37
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
AMALGAMATIONS LTD. 		Indian Income Tax Act, 1961
22, 263		 2001 PTD 108
Lahore High Court 2001 MUHAMMAD ZULFIQAR ALI TOOR, SECRETARY (COLONIES), BOARD OF REVENUE, LAHORE
Vs
COMMISSIONER OF INCOME TAX/ WEALTH TAX, ZONE B LAHORE 		Income Tax Ordinance, 1979
65,136(2)		 2001 PTD 3942
Madras High Court (India) 2001 K.T.M.S. MAHMOOD
Vs
Income Tax OFFICER (SIXTH) and another 		Income Tax Act, 1961
240,244		 2001 PTD 1750
(2000) 241 ITR 206
Madras High Court (India) 2001 V. RAMANUJAM
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
139, 215,40, 117, 117A		 2001 PTD 113
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
21ST SOCIETY OF IMMACULATE CONCEPTION 		Indian Income Tax Act, 1961
11, 13		 2001 PTD 1744
(2000)82 TAX 251
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
R. ARIFF AND OTHERS 		Wealth Tax Act, 1957
5(1)(iv)		 2001 PTD 1932
Sindh High Court 2001 COMMISSIONER OF INCOME TAX
Vs
SAFDAR PERWAIZ 		Income Tax Ordinance, 1979
13,66,66A,136,136(1)		 2001 PTD 3939
(2001) 84 TAX 497
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MADURAI SOFT DRINKS (P.) LTD. 		Income Tax Act, 1961
256,256(2)		 2001 PTD 1734
(2000) 241 ITR 229 = (2000) 82 TAX 309
Appellate Tribunal Inland Revenue 2001 Mansoor Ahmed, D.A. G./L.A. and Riaz Hussain Shah, D.R
Vs
 Income Tax Ordinance (XXXI OF 1979)
2, 2(16)(bb), 2(32), 22, 23, 23(1), 23(1)(xii), 23(1)(xiii), 23(1)(xiv), 23(1)(xv), 23(1)(xviii), Second Sched.		 2001 PTD 1243
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
N. GOPALSAMY 		Indian Income Tax Act, 1961
16		 2001 PTD 1747
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2001
Vs
 Income Tax Ordinance, 1979
ThirdSched.		 2001 PTD 3916
(2001) 84 TAX 68
Madhya Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
S.R. RATHI 		Indian Income Tax Act, 1961
10, 10A, 10AA, 260A		 2001 PTD 1749
Madras High Court (India) 2001 BHAGWANDAS JAIN AND 3 OTHERS
Vs
DEPUTY COMMISSIONER OF WEALTH TAX AND ANOTHER 		Wealth Tax Act, 1957
17, 16A, 2(cb), 27(3)		 2001 PTD 1934
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONE A, LAHORE
Vs
Messrs A. L, HAMIDI, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
5, 5(1)(c), 5(a)(c), 13, 13(e), 66, 66A(1), 136		 2001 PTD 2247
Delhi High Court (India) 2001 POWER CONTROLS and others
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
127,127(2),127(3)		 2001 PTD 3895
(2000) 241 ITR 807
Patna High Court (India) 2001 B. M. Lal, C. J. and S. K.Singh, J
Vs
HINDUSTAN MALLEABLE AND FORGINGS LTD. 		Indian Income Tax Act, 1961
139, 139(8), 215, 246		 2001 PTD 118
Delhi High Court (India) 2001 SHER SINGH (HUF)
Vs
COMMISSIONER OF WEALTH TAX 		Wealth Tax Act, 1957
27(1)		 2001 PTD 2249
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
S. RAJAMANI AND THANGARAJAN INDUSTRIES 		Income Tax Act, 1961
41,41(2),54		 2001 PTD 3892
(2000) 241 ITR 668
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MEAT PRODUCTS OF INDIA LTD. 		Indian Income Tax Act, 1961
Indian Income Tax Act, 1961		 2001 PTD 127
Delhi High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
Smt. SOMA WANTI SETHI 		Wealth Tax Act, 1957
27(1), 13(2), 8(1), 4(1)(b)		 2001 PTD 1940
Madras High Court (India) 2001 FENNER (INDIA) LTD.
Vs
DEPUTY COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
147,32,32AB,80,80HHC		 2001 PTD 3881
(2000) 241 ITR 672
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SUNDARAM CLAYTON LTD 		Income Tax Act, 1961
251		 2001 PTD 1722
(2000) 241 ITR 57
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
O.E.N. INDIA LTD 		Income Tax Act, 1961
37		 2001 PTD 3877
(2000) 241 ITR 682
Sindh High Court 2001 Messrs PAKISTAN AUTOMOBILE CORPORATION LIMITED
Vs
GOVERNMENT OF PAKISTAN and others 		Income Tax Ordinance, 1979
8,SecondSched.SecondSched.,PartI,cl.79A		 2001 PTD 1637
(2001) 84 TAX 315
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MADURA DEVAKOTTAI TRANSPORTS (P.) LTD. 		Indian Income Tax Act, 1961
69, 69D		 2001 PTD 129
Delhi High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
Mrs. R.B. PATEL 		Wealth Tax Act, 1957
27(1), 5(l)(viii), 35		 2001 PTD 1944
Supreme Court of India 2001 K. GOVINDAN & SONS
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
139, 139(8), 142, 143, 143(3), 148		 2001 PTD 2258
Gauhati High Court (India) 2001 STEELSWORTH (PVT.) LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
216,256,256(2)		 2001 PTD 3860
(2000) 241 ITR 695
Sindh High Court 2001 Messrs MACPAC FILMS LTD.
Vs
THE FEDERATION OF PAKISTAN and others 		Income Tax Ordinance, 1979
17,65,SecondSched		 2001 PTD 1574
(2001) 84 TAX 98
Lahore High Court 2001 COMMISSIONER OF INCOME-TAX, CENTRAL ZONE, LAHORE
Vs
MESSRS INTERHOME IMPERIAL INTERNATIONAL LIMITED, LAHORE 		Indian Income Tax Act, 1922
10, 10(2)(xvi)		 2001 PTD 1286
Supreme Court of India 2001 COMMISSIONER OF INCOMETAX
Vs
KALAWATI 		Indian Income Tax Act, 1961
2, 256		 2001 PTD 1946
Madras High Court (India) 2001 GENERAL EXPORTERS
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
127,127(2)(a)		 2001 PTD 3849
(2000) 241 ITR 845
Lahore High Court 2001 Messrs BHATTI ICE FACTORY, BUCHEKE DISTRICT SHEIKHUPURA
Vs
THE COMMISSIONER OF INCOME TAX. ZONEC, LAHORE and 2 others 		Income Tax Ordinance, 1979
138,62,136		 2001 PTD 1548
(2001) 83 TAX 573
Madras High Court (India) 2001 REVATHY CP EQUIPMENT LTD.
Vs
DEPUTY COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
80,80-1,147,148,149		 2001 PTD 3843
(2000) 241 ITR 856
Supreme Court (AJ&K) 2001 COMMISSIONER OF INCOME TAX, MUZAFFARABAD
Vs
ALTAF AHMAD MIR, AVP, NBP, RHQ, MUZAFFARABAD and 22 others Civil Appeals Nos. 190 and 191 of 2000 SALARY OFFICER, TAXATION DEPARTMENT AZAD JAMMU AND KASHMIR and others vs MUHAMMAD ISHAQUE and others 		Income Tax Ordinance, 1979
16,16(2)(c)(i),16(2)(c)(ii)		 2001 PTD 1538
(2001) 84 TAX 43
Madhya Pradesh High Court (India) 2001 Smt. KAUSHALYABAI
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
148, 256		 2001 PTD 141
Bombay High Court (India) 2001 K. SUDHAKAR S. SHANBHAG
Vs
Income Tax OFFICE 		Income Tax Act, 1961
147,219,148		 2001 PTD 3835
(2000) 241 ITR 865
Lahore High Court 2001 THE COMMISSIONER OF IncomE tax, FAISALABAD
Vs
FAROOQ AKRAM CHEEMA 		Income Tax Ordinance, 1979
136,13,13(1)(aa)		 2001 PTD 1534
(2001) 84 TAX 72
Calcutta High Court (India) 2001 GOUTAM ROY
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961,
132, 226		 2001 PTD 143
Supreme Court of India 2001 VISHIN N! KHANCHANDANI AND ANOTHER
Vs
VIDYA LACHMANDAS KHANCHANDANI AND ANOTHER 		Indian Income Tax Act, 1961
6, 7, 8		 2001 PTD 1949
(2002)85 TAX 137
Madras High Court (India) 2001 P. ARUNACHALAM
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
17,17(3)(1)		 2001 PTD 3833
(2000) 241 ITR 827
Lahore High Court 2001 Messrs MONNOO INDUSTRIES LTD.
Vs
THE COMMISSIONER OF Income Tax CENTRAL ZONE, LAHORE. 		Income Tax Ordinance, 1979
66,66A,66A(2)(a),166,166(2)(a)		 2001 PTD 1525
(2001) 84 TAX 86
Supreme Court of India 2001 COMMISSIONER OF INCOMETAX
Vs
ANAND THEATRES AND OTHERS 		Indian Income Tax Act, 1961
32, 32(1)(v), 43, 43(3)		 2001 PTD 1288
Madhya Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TIRUPATI CONSTRUCTION CO. 		Income Tax Act, 1961
256,256(2)		 2001 PTD 3831
(2000) 241 ITR 833
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
Smt. RAVABAN B. MISTRY 		Income Tax Act, 1961
64		 2001 PTD 2441
(2001) 248 ITR 184
Supreme Court of India 2001 K.C.P. LIMITED
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
3		 2001 PTD 1518
(2000) 245 ITR 421 = (2002) 85 TAX 40
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
BALARAMPUR CHINI MILLS LTD. 		Indian Income Tax Act, 1961
256, 256(2)		 2001 PTD 149
Lahore High Court 2001 COMMISSIONER OF INCOME-TAX, A-ZONE, LAHORE
Vs
SOHAIL ASLAM, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
58, 108, 110, 136		 2001 PTD 1325
Delhi High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
SMT. SHAKUNTLA MEHRA & 2 OTHERS (THROUGH GUARDIAN SMT. SHAUKUNTLA MEHRA) 		Wealth Tax Act, 1957
27(1), 25(2)		 2001 PTD 1959
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
THANGAMALIGAI & CO. 		Income Tax Act, 1961
37,37(3A),37(3B),256,256(2)		 2001 PTD 3828
(2000) 241 ITR 525 = (2000) 82 TAX 496
Supreme Court of India 2001 ASSISTANT COMMISSIONER OF INCOME TAX
Vs
THANTHI TRUST 		Income Tax Act, 1961
11,11(4A),11(4A)[beforeandafteramendmentin1992&13(1)(bb)].,		 2001 PTD 2426
(2001) 247 ITR 785
Supreme Court of India 2001 K. RAMULLAN
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
10,10(4A)		 2001 PTD 1509
(2000) 245 ITR 417 = (2002) 85 TAX 64
Supreme Court of India 2001 COMMISSIONER OF' INCOME TAX
Vs
HARRISON CROSSFIELD (INDIA) LTD 		Indian Income Tax Act, 1961
2, 2(18)		 2001 PTD 1963
Karnataka High Court (India) 2001 BIYAR RUBBER (P.) LTD.
Vs
ASSISTANT COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
220,220(1),220(2),221,221(l),156		 2001 PTD 3825
(2000) 241 ITR 877
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
HICO PRODUCTS (P.) LTD. 		Income Tax Act, 1961
32,35,32(2)(iv)		 2001 PTD 2425
(2001) 247 ITR 797
Lahore High Court 2001 COLONY SARHAD TEXTILE MILLS LIMITED
Vs
COMMISSIONER OF INCOME TAX, RAWALPINDI 		Income Tax Act, 1922
66,66(2)		 2001 PTD 1504
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
P. BALASVBRAMANIAM 		Income Tax Act, 1961
2,256,10		 2001 PTD 3822
(2000) 241 ITR 790
Supreme Court of India 2001 COMMISSIONER OF Income Tax and others DATA SOFTWARE RESEARCH C0. LTD.
Vs
 Income Tax Act, 1961
80,80-O		 2001 PTD 2423
(2001) 247 ITR 207
Lahore High Court 2001 LALAZAR GLASS & SILICATE FACTORY, FAISALABAD
Vs
THE COMMISSIONER OF INCOME TAX, FAISALABAD 		Income Tax Ordinance, 1979
136		 2001 PTD 1502
(2001) 84 TAX 197
Allahabad High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MALIK CONSTRUCTION CO. 		Indian Income Tax Act, 1961,
256, 256(1)		 2001 PTD 154
Jammu & Kashmir High Court India 2001 COMMISSIONER OF INCOME-TAX
Vs
ABDUL GANI BHAT 		Wealth Tax Act, 1957
27(1), 18(1)(a), 16(3), 23		 2001 PTD 1965
Punjab and Haryana High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
NARINDER KUMAR (Legal Heir of Roshan Lal deceased) 		Income Tax Act, 1961
256,292,292B		 2001 PTD 3821
(2000) 241 ITR 793
Supreme Court of India 2001 COMMISSIONER OF Income Tax and others
Vs
RANCHI CLUB LTD 		Income Tax Act, 1961
142,142(1)(ii),142(1)(iii),234,234A		 2001 PTD 2421
(2001) 247 ITR 209
Supreme Court of India 2001 ESKAYEF (now known as SmithKline Beecham Pharmaceuticals (India) Ltd.)
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,37(3A)		 2001 PTD 1496
(2000) 245 ITR 116 = (2002) 85 TAX 72
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
KARNATAKA POWER CORPORATION 		Income Tax Act, 1961
32,80,32A		 2001 PTD 2418
(2001) 247 ITR 268
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, FAISALABAD
Vs
Haji MUHAMMAD ASHRAF 		Income Tax Ordinance, 1979
154,154(6)		 2001 PTD 1492
Allahabad High Court (India) 2001 COMMISSIONER OF INCOME-TAX
Vs
ANIL KUMAR 		Wealth Tax Act, 1957
27(3), 5(1)(iv)		 2001 PTD 1968
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, B ZONE III, LAHORE
Vs
HAJI & CO., SHEIKHUPURA 		Income Tax Ordinance, 1979
111,136		 2001 PTD 2416
(2001) 84 TAX 442
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
50,50(4),52		 2001 PTD 1484
Delhi High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
ANOKHA SINGH 		Indian Income Tax Act, 1961
263		 2001 PTD 1970
Madhya Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MAHAVEER DRILLING CO. 		Income Tax Act, 1961
32,32A,154,256,256(2)		 2001 PTD 3808
(2000) 241 ITR 733
Supreme Court of India 2001 COMMISSIONER OF INOME TAX
Vs
K. ANITA REDDY and others 		Income Tax Act, 1922
 2001 PTD 2415
(2001) 247 ITR 94
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
62,62(1),52		 2001 PTD 1480
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
HALAI MENON. ASSOCIATION 		HALAI MENON. ASSOCIATION
3		 2001 PTD 1328
Madras High Court (India) 2001 TEA ESTATE INDIA LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
40,40(a),37,37(2B),37(213)		 2001 PTD 3805
(2000) 241 ITR 778
Lahore High Court 2001 THE C.I.T. RAWALPINDI
Vs
SAIFULLAH 		Income Tax Ordinance, 1979
65,65(1)(b),136		 2001 PTD 1475
(2001) 83 TAX 482
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
NATIONAL AGRICULTURAL CORPORATION MARKETING FEDERATION LTD 		Indian Income Tax Act, 1961
80-P, 226		 2001 PTD 1974
Delhi High Court (India) 2001 ARUN KUMAR AND I3. K., JAIN, JJ
Vs
RAJDEV SINGH & CO. 		Income Tax Act, 1961
40,40A(7)		 2001 PTD 3803
(2000) 241 ITR 984
Lahore High Court 2001 MUHAMMAD JAMEEL and another
Vs
THE COMMISSIONER OF INCOME TAX, ZONE B, Income Tax COMPLEX, LAHORE and another 		Income Tax Ordinance, 1979
19		 2001 PTD 1474
(2001) 83 TAX 158
Madras High Court (India) 2001 AYYAPPAN TEXTILES LTD. and 2 others
Vs
COMMISSIONER OF INCOME, TAX 		Income Tax Act, 1961
32		 2001 PTD 3802
(2000) 241 ITR 545
Supreme Court of India 2001 COMUNIDADO OF CHICALIM
Vs
Income Tax OFFICER and others 		Income Tax Act, 1961
Income Tax Act, 1961		 2001 PTD 2413
(2001) 247 ITR 271
Lahore High Court 2001 Messrs SANDAL ENGINEERING (PVT.) LIMITED, FAISALABAD
Vs
THE INSPECTING ADDITIONAL COMMISSIONER OF INCOME TAX/WEALTH TAX, RANGEI, COMPANIES Zone-I, FAISALABAD and 2 others 		Income Tax Ordinance, 1979
5,5(1)(c),66,66A		 2001 PTD 1467
(2001) 83 TAX 551
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
GEORGE and others 		Income Tax Act, 1961
2,2(24)		 2001 PTD 3800
(2000) 241 ITR 636
Lahore High Court 2001 COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, FAISALABAD
Vs
FINE CLOTH HOUSE (PVT.) LTD., FAISALABAD 		Income Tax Ordinance, 1979
136		 2001 PTD 2411
(2001) 84 TAX 440
Lahore High Court 2001 THE COMMISSIONEROF INCOME TAX, ZONEA, LAHORE
Vs
Messrs AFZAL BROTHERS, LAHORE 		Income Tax Ordinance, 1979
136,136(1)		 2001 PTD 1444
2001 PTD 1444
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
59,59(1),66,66A		 2001 PTD 1440
(2001) 83 TAX 203
Delhi High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
Mrs. VIDYA MALHOTRA 		Wealth Tax Act, 1957
27(3), 18(l)(c)		 2001 PTD 1975
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
NAVNIT LAL SAKAR LAL 		Income Tax Act, 1961
15		 2001 PTD 2404
2001 PTD 2404
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, MULTAN ZONE; MULTAN
Vs
Messrs ALMAKHDOOM INDUSTRIES, MULTAN 		Income Tax Ordinance, 1979
13,13(1)(C)		 2001 PTD 1437
(2001) 83 TAX 487
2001 COMMISSIONER OF IncomE TaX
Vs
DHANALAKSHMI FINANCE CORPORATION 		Income Tax Act, 1961
187,187(2)		 2001 PTD 3796
(2000) 241 ITR 554
Supreme Court of India 2001 PRAKASH CHAND NAHTA
Vs
UNION OF INDIA and others 		Income Tax Act, 1961
254,256		 2001 PTD 2402
(2001) 247 ITR 274
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONEB, LAHORE
Vs
Messrs LAHORE AMERICAN SOCIETY SCHOOL, LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 1425
(2001) 84 TAX 13
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
D.P.F. TEXTILES LIMITED 		Income Tax Act, 1961
3,32,5,5(1)		 2001 PTD 3790
(2000) 241 ITR 548 = (2000) 82 TAX 614
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, RAWALPINDI
Vs
Sh. GHULAM HUSSAIN 		Income Tax Ordinance, 1979
136		 2001 PTD 1419
(2001) 84 TAX 5
Madhya Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
JAKKO POYRY ENQINEERING 		Income Tax Act, 1961
9,256,256(2)		 2001 PTD 3788
(2000) 241 ITR 546 = (2000) 82 TAX 509
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
VENKATESWARA HATCHERIES (P.) LTD. 		Income Tax Act, 1961
32,32A,80,80JJ,256		 2001 PTD 2401
(2001) 247 ITR 273 = (2000) 81 TAX 161
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, ZONEA, LAHORE
Vs
Mst. IQBAL BEGUM 		Income Tax Ordinance, 1979
135,136,136(5)		 2001 PTD 1414
(2001) 84 TAX 7
Income-tax Appellate Tribunal Pakistan 2001 MUHAMMAD HANIF, D.R
Vs
IJAZ ALI BHATTI, ADVOCATE /A.R 		Wealth Tax Act (XV of 1963)
5, Second Schedule Part-I clause 12(1)		 2001 PTD 1981
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
NAGI REDDI CHARITIES 		Income Tax Act, 1961
2,2(24),11,12,13,13(1)(bb)		 2001 PTD 3782
(2000) 241 ITR 431 = (2001) 83 TAX 92 = 2002 PTD 1220
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
TRUSTEES OF H.E.H.NIZAM'S MISCELLANEOUS TRUST 		Income Tax Act, 1961
19,16(i),57(i),256		 2001 PTD 1412
(2000) 245 ITR 6 = (2002) 85 TAX 68
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
J.K. INDUSTRIES LTD. 		Income Tax Act, 1961
32,34,34(1)		 2001 PTD 3776
(2000) 241 ITR 537 = (2000) 82 TAX 503
Lahore High Court 2001 COMMISSIONER OF INCOME TAX
Vs
KOHINOOR SUGAR MILLS LTD 		Income Tax Ordinance, 1979
23,23(1)(x),30,136,23(1)(x),30,136		 2001 PTD 2398
(2001) 84 TAX 444
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, LAHORE
Vs
ALPHA MIAN & CO., LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 1406
(2001) 84 TAX 97
Gujarat High Court (India) 2001 BHARATIBEN JAYANTIBHAI THAKKAR
Vs
TAX RECOVERY OFFICER 		Indian Income Tax Act, 1961
null		 2001 PTD 160
Lahore High Court 2001 C. I. T., CENTRAL ZONE, LAHORE
Vs
MESSRS ITTEFAQ TEXTILE MILLS LTD., LAHORE 		Indian Income Tax Act, 1922
SA(1), Expln. 8, 4(1)		 2001 PTD 2119
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
S.R.V. PRESS AND PUBLICATIONS (P.) LTD. 		Income Tax Act, 1961
48		 2001 PTD 3771
(2000) 241 ITR 626
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, GUJRANWALA
Vs
Messrs M. ANWAR 		Income Tax Ordinance, 1979
14,136,151,136,151		 2001 PTD 2382
(2001) 84 TAX 301
Lahore High Court 2001 Messrs RAVI TENTAGE INDUSTRIES, LAHORE
Vs
COMMISSIONER OF INCOME TAX, ZONEB, LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 1402
(2001) 84 TAX 1
Gauhati High Court (India) 2001 DEPUTY COMMISSIONER OF Income Tax (ASSESSMENT) and others
Vs
NAGINIMARA VENEER AND SAW MILLS (PVT.) LTD. 		Income Tax Act, 1961
147,148,151,139		 2001 PTD 3762
(2000) 241 ITR 636
Supreme Court of India 2001 CENTURY FLOUR MILLS LTD
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
271(1)(c)		 2001 PTD 2381
(2001) 247 ITR 276
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, FAISALABAD
Vs
Messrs NOORANI GHAZI POULTRY HATCHERY AND BREEDING FARM, FAISALABAD 		Income Tax Ordinance, 1979
136		 2001 PTD 1397
(2001) 84 TAX 15
Madras High Court (India) 2001 SUNDARAM INDUSTRIES LTD
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
40(c)		 2001 PTD 2121
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
R. VENKATACHARI 		Income Tax Act, 1922
 2001 PTD 3759
(2000) 241 ITR 658
Lahore High Court 2001 Messrs NAFEES COTTON MILLS, LTD., LAHORE
Vs
Income Tax APPELLATE TRIBUNAL, LAHORE and 2 others 		Income Tax Ordinance, 1979
61,62,136		 2001 PTD 1380
(2001) 83 TAX 579
Calcutta High Court (India) 2001 LEDO TEA CO. LTD.
Vs
COMMISSIONER OF INCOME TAX LEDO TEA CO. LTD. vs COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
32,22,40,40A(8),256		 2001 PTD 3747
(2000) 241 ITR 605
Supreme Court of India 2001 CENTRAL INDIA ELECTRIC SUPPLY CO.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
41,41(2),147,147(a),41(2),147,147(a)		 2001 PTD 2366
2001 PTD 2366
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, MULTAN ZONE, MULTAN
Vs
Messrs MUHAMMAD SALEEM MUHAMMAD ARIF CONTRACTORS, MULTAN 		Income Tax Ordinance, 1979
55,57,59(1)		 2001 PTD 1371
(2002) 85 TAX 29
Lahore High Court 2001 COMMISSIONER OF INCOME-TAX, CENTRAL ZONE. LAHORE
Vs
TAUHEED ELAHI 		Income Tax Ordinance (XXXI OF 1979)
136, 34, 26		 2001 PTD 1329
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
JAYPEE DYEING HOUSE 		Indian Income Tax Act, 1961
32		 2001 PTD 2134
Madras High Court (India) 2001 S. RANGARAJAN
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1922
 2001 PTD 3744
(2000) 241 ITR 593
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, GUJRANWALA ZONE, GUJRANWALA
Vs
MUHAMMAD HANIF FAISALA JAREER 		Income Tax Ordinance, 1979
111		 2001 PTD 1206
(2001) 84 TAX 90
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
N. NAZEERUDEEN 		Wealth Tax Act, 1957
null		 2001 PTD 1331
Kerala High Court (India) 2001 P.J. EAPEN
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
56,56(1),14		 2001 PTD 3737
(2000) 241 ITR 572
Supreme Court of India 2001 K. RAVINDRANATHAN NAIR
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,256,256		 2001 PTD 2361
(2001) 247 ITR 178
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
27		 2001 PTD 1192
Madras High Court (India) 2001 P.J. EAPEN
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
48		 2001 PTD 3734
(2000) 241 ITR 560 = (2000) 82 TAX 601
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
PROGRAMME FOR COMMUNITY ORGANISATION 		Income Tax Act, 1961
11,11(1)(a),11(1)(a)		 2001 PTD 2347
(2001) 248 ITR 1
Lahore High Court 2001 MESSRS MICROPAK (PVT.) LTD., LAHORE
Vs
Income Tax APPELLATE TRIBUNAL, LAHORE and 2 others 		Income Tax Ordinance, 1979
12,12(18),66A		 2001 PTD 1180
(2001) 83 TAX 451
Lahore High Court 2001 COMMISSIONER OF INCOME-TAX, ZONE-A, LAHORE
Vs
ABU BAKAR MAQSOOD 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(d), 136		 2001 PTD 1333
Lahore High Court 2001 Mst. FARIDA BIBI
Vs
I.T.O., CIRCLE 14, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
136		 2001 PTD 2137
84 TAX 186
Madras High Court (India) 2001 KUMARAN MILLS LIMITED
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37		 2001 PTD 3730
(2000) 241 ITR 564
Supreme Court of India 2001 INDIAN SMELTING AND REFINING CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,37(1),37(1)		 2001 PTD 2346
(2001) 248 ITR 4
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
12,12(9A),12(a),62,12(9A),66A&SecondSched.,Cl.(118C),.6--C.B.R.CircularNo.F.12(9A)		 2001 PTD 1175
Punjab and Haryana High Court (India) 2001 KAMAL SOOD
Vs
UNION OF INDIA and another 		Income Tax Act, 1961
139		 2001 PTD 3726
(2000) 241 ITR 567
Supreme Court of India 2001 COMMISSIONER OF IncomE tax
Vs
NAGPUR HOTEL OWNERS ASSOCIATION 		Income Tax Act, 1961
254,256		 2001 PTD 2341
(2001) 247 ITR 201
Supreme Court (AJ&K) 2001 CH. KARAMAT HUSSAIN
Vs
COMMISSIONER OF INCOME TAX, AZAD JAMMU AND KASHMIR COUNCIL, MUZAFFARABAD AND ANOTHER 		Income Tax Ordinance, 1979
136,42,32(3)		 2001 PTD 1174
(2001) 84 TAX 190 = (2006) 93 TAX 241
Supreme Court of India 2001 COMMISSIONER OF INCOMETAX
Vs
UNITED PROVINCES ELECTRIC SUPPLY COMPANY 		Indian Income Tax Act, 1961
32, 32(1)(iii), Expln. (2), (IA), Expln., 41, 41(2)		 2001 PTD 1335
Madras High Court (India) 2001 SUNDARAM CLAYTON LTD
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
40,40A(5), 40A		 2001 PTD 2139
Madhya Pradesh High Court (India) 2001 PINKY AGENCIES
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,256,256(2)		 2001 PTD 3724
(2000) 241 ITR 558 = (2000) 82 TAX 513
Lahore High Court 2001 Messrs BILZ (PVT.) LIMITED, MULTAN
Vs
DEPUTY COMMISSIONER OF INCOME TAX, COMPANIES CIRCLE O1, MULTAN and another 		Income Tax Ordinance, 1979
50,50(4),136		 2001 PTD 2337
(2001) 84 TAX 508
Federal Tax Ombudsman 2001 Ch. BILAL AHMAD
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
63,65,100		 2001 PTD 1172
Lahore High Court 2001 COMMISSIONER OF INCOME-TAX, FAISALABAD
Vs
ABDUL JABBAR 		Income Tax Ordinance (XXXI OF 1979)
111, 136 13(1)(aa) & Second Sched		 2001 PTD 1348
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
KANUBHAI ENGINEERS (P.) LTD. 		Income Tax Act, 1961
143,143(3),147,263,148,215		 2001 PTD 3720
(2000) 241 ITR 665
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, COMPANIES, LAHORE
Vs
Messrs PUNJAB SMALL INDUSTRIES CORPORATION, LAHORE 		Income Tax Ordinance, 1979
65,136		 2001 SLD 337
(2001) 84 TAX 512
Lahore High Court 2001 MIAN MUHAMMAD HANIF MONNOO
Vs
COMMISSIONER OF INCOME TAX, CENTRAL ZONE, LAHORE 		Income Tax Ordinance, 1979
83,83(3)		 2001 PTD 1162
(2001) 84 TAX 76
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
BIPIN VADILAL 		Indian Income Tax Act, 1961
147, 147(b)		 2001 PTD 197
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
FENNER (INDIA) LTD. 		Income Tax Act, 1961
40,40(c),40A(5),37		 2001 PTD 3703
(2000) 241 ITR 645
Appellate Tribunal Inland Revenue 2001
Vs
 Wealth Tax Act, (XV of 1963)
14,18,14,15,16(3),17		 2001 PTD 2329
Lahore High Court 2001 MESSRS SHAFSAL ENTERPRISES, LAHORE
Vs
COMMISSIONER OF INCOME TAX, ZONE B, LAHORE 		Income Tax Ordinance, 1979
139,136(1),136,137(1),109(c)		 2001 PTD 1153
(2001) 83 TAX 437
Supreme Court of India 2001 COMMISSIONER OF INCOMETAX
Vs
INDIAN LEAF SPRING MANUFACTURING (P.) LTD 		Indian Income Tax Act, 1961
40, 40A, 40A(5), 40(c), 256		 2001 P T D 1241
Delhi High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
AIR FRANCE LTD. 		Income Tax Act, 1961
9,9(1)(ii),201,201(1A),256		 2001 PTD 3701
(2000) 241 ITR 656
Calcutta High Court (India) 2001 Smt. MANDIRA MUKHERJEE
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
22,56		 2001 PTD 2329
(2002) 85 TAX 304
Lahore High Court 2001 MESSRS METAL FORMING (PVT.) LIMITED THROUGH MAULOOD AHMAD SHAHID
Vs
THE DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX CIRCLE 10, COMPANIES ZONE 1, LAHORE and 2 others 		Income Tax Ordinance, 1979
138,115,138,		 2001 PTD 1150
(2001) 83 TAX 435
Patna High Court (India) 2001 METALLURGICAL AND ENGINEERING CONSULTANT (INDIA) LTD.
Vs
COMMISSIONER OF INCOMETAX 		Indian Income Tax Act, 1961
5, 5(2)(b)		 2001 PTD 205
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
COMMISSIONER OF WEALTH TAX 		Wealth Tax Act, 1957
18(1)(a), 15, 14(1), 17(1)		 2001 PTD 1351
Madras High Court (India) 2001 KUNAL ENGINEERING CO. LTD,
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,40,40(c),147,147(b)		 2001 PTD 3696
(2000) 241 ITR 340
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
L. BUSAPPA KUMAR 		Income Tax Act, 1961
2,2(1A),45,256.		 2001 PTD 1131
(2000) 243 ITR 853
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, RAWALPINDI ZONE; RAWALPINDI
Vs
MESSRS HEAVY MECHANICAL COMPLEX LTD. TAXILA, DISTRICT RAWALPINDI 		Income Tax Ordinance (XXXI OF 1979)
43		 2001 PTD 1354
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
VIJAYA PRODUCTIONS (P.) LTD. 		Income Tax Act, 1922
 2001 PTD 3693
(2000) 241 ITR 337 = (2000) 82 TAX 289
Supreme Court of India 2001 HINDUSTAN AERONAUTICS LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
263,264,264(4),		 2001 PTD 1127
(2000) 243 ITR 808
Calcutta High Court (India) 2001 COMMISSIONER INCOME- TAX
Vs
DHAWAN INVESTMENT AND TRADING CO. LTD 		Indian Income Tax Act, 1961
28		 2001 PTD 219
Punjab and Haryana High Court (India) 2001 STATE BANK OF PATIALA
Vs
COMMISSIONER OF INCOME TAX AND ANOTHER 		Indian Income Tax Act, 1961
245, 21		 2001 PTD 2145
Madras High Court (India) 2001 RAJOO BROTHERS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
139,139(8)		 2001 PTD 3691
(2000) 241 ITR 327 = (2000) 82 TAX 356
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
DR. B. VENKATA RAO 		Income Tax Act, 1961
32		 2001 PTD 1124
(2000) 243 ITR 81 = (2001) 84 TAX 59
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
M.P. NARAYANAN AND ANOTHER 		Indian Income Tax Act, 1961
271(1)(c), 68, 273A		 2001 PTD 1356
Kerala High Court (India) 2001 SASIDHARA SHENOY & BROS.
Vs
DEPUTY COMMISSIONER OF Income Tax (ASSESSMENT) and another 		Income Tax Act, 1961
260,32,260(1)		 2001 PTD 3686
(2000) 241 ITR 333 = (2000) 82 TAX 285
Supreme Court of India 2001 CHELMSFORD CLUB
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
2(24),14,22,23,4		 2001 PTD 1113
(2000) 243 ITR 89 = (2001) 84 TAX 61
Calcutta High Court (India) 2001 KESHAB NARAYAN BANERJEE
Vs
COMMISSIONER OF INCOMETAX and another 		Indian Income Tax Act, 1961
148, 263, 282		 2001 PTD 233
Madras High Court (India) 2001 COMMISSIONER OF INCOMETAX
Vs
CHENNAI PROPERTIES AND INVESTMENT LTD 		Indian Income Tax Act, 1961
37, 201, 201(1A)		 2001 PTD 2156
Delhi High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PEACOCK CHEMICALS (P.) LTD. 		Income Tax Act, 1961
32,256,256(2)		 2001 PTD 3683
(2000) 241 ITR 305 = (2000) 82 TAX 347
Supreme Court of India 2001 MALABAR INDUSTRIAL CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
263,56		 2001 PTD 1106
(2000) 243 ITR 83 = (2001) 83 TAX 193
Lahore High Court 2001 IQBAL POULTRY FARM, FAISALABAD
Vs
THE COMMISSIONER OF INCOME TAX, FAISALABAD 		Income Tax Ordinance (XXXI OF 1979)
65, 136, 166		 2001 PTD 1366
Lahore High Court 2001 THE COMMISSIONER OF INCOMETAX, COMPANIES, LAHORE
Vs
PUNJAB COOKING OIL LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(d)		 2001 PTD 2161
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
RAMRAJ FINANCE 		Income Tax Act, 1922
 2001 PTD 3680
(2000) 241 ITR 297
Calcutta High Court (India) 2001 HOPE (INDIA) LTD. (NOW PODDAR UDYOG LTD.)
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
5, 22, 23		 2001 PTD 248
Madhya Pradesh High Court (India) 2001 INCOME TAX COMMISSIONER
Vs
ANUPCHAND & CO. 		Indian Income Tax Act, 1961
32, 32A		 2001 PTD 2162
Madras High Court (India) 2001 UNITED BLEACHERS LTD.
Vs
COMMISSIONER OF Income Tax (No.2) 		Income Tax Act, 1961
32,32A		 2001 PTD 3678
(2000) 241 ITR 295
Supreme Court of India 2001 TRAVANCORE RUBBER AND TEA CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
51		 2001 PTD 1094
(2000) 243 ITR 158 = (2001) 84 TAX 52
2001 PATCHALA SEETHARAMAIAH
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1922
 2001 PTD 3674
(2000) 241 ITR 287 = (2000) 82 TAX 300
Income-tax Appellate Tribunal Pakistan 2001
Vs
 Income Tax Ordinance, 1979
12,63,12(18),		 2001 PTD 884
(2001) 83 TAX 163
Calcutta High Court (India) 2001 JUBILEE INVESTMENTS AND INDUSTRIES LTD
Vs
ASSISTANT COMMISSIONER OF INCOME TAX and others 		Indian Income Tax Act, 1961
221, 271		 2001 PTD 263
Madras High Court (India) 2001 B. CHOUDHRY and others
Vs
UNION OF INDIA and others 		Income Tax Act, 1961
192		 2001 PTD 3672
(2000) 241 ITR 284 = (2000) 82 TAX 333
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
KANJI SHIVJI & CO. 		Income Tax Act, 1961
40,40(b).		 2001 PTD 833
(2000) 242 ITR 124 = (2000) 82 TAX 549
Gauhati High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SUPER SCIENTIFIC CLOCK CO. 		Indian Income Tax Act, 1961
37, 145		 2001 PTD 273
Madras High Court (India) 2001 COMMISSIONER OF INCOMETAX
Vs
SESHASAYEE BROS. (P:) LTD 		Indian Income Tax Act, 1961
28, 28(ii)(c)		 2001 PTD 2169
Madhya Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
HOTEL ENTERPRISES. CORPORATION (PVT.) LTD. 		Income Tax Act, 1961
 2001 PTD 3670
(2000) 241 ITR 273 = (2000) 82 TAX 331
Lahore High Court 2001 F.M.C. UNITED (PVT.) LIMITED, LAHORE
Vs
THE FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD and 2 others 		Income Tax Ordinance, 1979
53,53(1)(b),199		 2001 PTD 812
(2001) 83 TAX 500
Allahabad High Court (India) 2001 Before M. C. Agarwal and S. Rafat Alam, JJ
Vs
ASHOK KUMAR GOEL 		Wealth Tax Act, 1957
27(1), 25(2), 2(m)(ii), 35		 2001 PTD 1383
Andhra Pradesh High Court (India) 2001 COMMISSIONER OF INCOMETAX
Vs
RAASI CEMENT LTD 		Indian Income Tax Act, 1961
56, 256		 2001 PTD 2180
Madras High Court (India) 2001 ASSEMBLY ROOMS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
2,2(15),11,11(1)(a)		 2001 PTD 3664
(2000) 241 ITR 76 = (2000) 82 TAX 224
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2001
Vs
 Income Tax Ordinance, 1979
50,50(4)(ii),8,52,50(4)		 2001 PTD 755
(2001) 83 TAX 51
Madras High Court (India) 2001 COMMISSIONER OF INCOMETAX
Vs
JAYALAKSHMI MILLS (P.) LTD. 		Indian Income Tax Act, 1961
40, 40A, 40A(7), 40A(7)(b), 40A(7)(b)(ii), 40A(7)(b)(ii)(1)(2)(3)		 2001 PTD 2185
2001 K. MAMA MOHAN RAO and 2 others
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
57,67,256		 2001 PTD 3660
(2000) 241 ITR 107 = (2000) 82 TAX 237
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
M. D. JOSHI and others 		Income Tax Act, 1961
139		 2001 PTD 704
(1999) 239 ITR 315
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
JOSEPH RAJAPPAN and others 		Indian Income Tax Act, 1961
139, 148		 2001 PTD 278
Madras High Court (India) 2001 COMMISSIONER OF INCOMETAX
Vs
A. C. MAHESH 		Indian Income Tax Act, 1961
45		 2001 PTD 2189
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ANAND THEATRES 		Income Tax Act, 1961
32		 2001 PTD 3659
(2000) 241 ITR 111
Lahore High Court 2001 Messrs IKHLAQ CLOTH HOUSE, FAISALABAD
Vs
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE12, FAISALABAD ZONE, FAISALABAD and 3 others

2001 PTD 3121
Punjab and Haryana High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PORRITTS & SPENCER (ASIA) LTD. 		Income Tax Act, 1961
32,37,40,40A,40A(5)		 2001 PTD 3654
(2000) 241 ITR 126 = (2000) 82 TAX 240
Lahore High Court 2001 Messrs IKHLAQ CLOTH HOUSE, FAISALABAD
Vs
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 12, FAISALABAD ZONE, FAISALABAD and 3 others 		Income Tax Ordinance, 1979
59,59(1)		 2001 PTD 3121
(2001) 84 TAX 146
2001 PTCL 597
Andhra Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
YAMUNA DIGITAL ELECTRONICS (P.) LTD. 		Indian Income Tax Act, 1961
35, 69		 2001 PTD 282
Allahabad High Court (India) 2001 COMMISSIONER OF IncomE tax
Vs
LAXMI DEVI SUGAR MILLS (PVT.) LTD 		Income Tax Act, 1961
 2001 PTD 3651
(2000) 241 ITR 131
Lahore High Court 2001 MESSRS KOHINOOR INDUSTRIES, LAHORE
Vs
COMMISSIONER OF SALES TAX, LAHORE 		Income Tax Act, 1961
0,10(2)(iii)		 2001 PTD 476
(2001) 83 TAX 295
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ELECTRON INDIA 		Income Tax Act, 1922
 2001 PTD 3649
(2000) 241 ITR 166 = (2000) 82 TAX 203
Madhya Pradesh High Court (India) 2001 PITAMBARDAS DULICHAND AND OTHERS
Vs
UNION OF INDIA AND OTHERS 		Abhay Sapre.
220,156		 2001 PTD 467
(1999) 239 ITR 69
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
CHERAN TRANSPORT CORPORATION LTD. 		Income Tax Act, 1922
 2001 PTD 3646
(2000) 241 ITR 137 = (2000) 82 TAX 180
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MADURA COATS LTD. 		Income Tax Act, 1961
40,40(c),40A(5)		 2001 PTD 457
(1999) 239 ITR 50
Calcutta High Court (India) 2001 I.T.C. LTD. and another
Vs
DEPUTY COMMISSIONER OF INCOME TAX and others 		Indian Income Tax Act, 1961
,142, 142(2A)		 2001 PTD 286
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PETROFILS COOPERATIVE LTD. 		Income Tax Act, 1961
56		 2001 PTD 3644
(2000) 241 ITR 139
Lahore High Court 2001 MESSRS NIDA I MILLAT (PVT.) LIMITED, LAHORE
Vs
COMMISSIONER OF INCOME TAX, ZONE I, LAHORE 		Income Tax Ordinance, 1979
 2001 PTD 443
(2001) 83 TAX 547
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
Smt. GUNAVATHY DHARMASY 		Income Tax Act, 1961
80,72,72(1),73,73(2),74,74(1),74A(3),139,139(1),139(3)		 2001 PTD 3640
(2000) 241 ITR 168 = (2000) 82 TAX 205
Calcutta High Court (India) 2001 K.M. SADHUKHAN & SONS (PVT.). LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
147,147(a)		 2001 PTD 399
(1999) 239 ITR 77
Patna High Court (India) 2001 MUNSHI HUSSAIN
Vs
Income Tax APPELLATE TRIBUNAL and others 		Income Tax Act, 1961
256		 2001 PTD 3636
(2000) 241 ITR 148 = (2000) 82 TAX 187
Madras High Court (India) 2001 AROORAN SUGARS LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Rules, 1962
7,7(2)(a),7(b)		 2001 PTD 396
(1999) 239 ITR 16
Delhi High Court (India) 2001 INDIAN TRADE PROMOTION ORGANISATION
Vs
COMMISSIONER OF INCOMETAX 		Sanjeev Khanna with Ajay Jha
256, 35		 2001 PTD 289
Delhi High Court (India) 2001 K.K. LOOMBA and another
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
2,120,124,127,132,132(1),148		 2001 PTD 3625
(2000) 241 ITR 152 = (2000) 82 TAX 192
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
KARUR VYSYA BANK LTD. 		Income Tax Act, 1961
37,37(3A)		 2001 PTD 392
(1999) 239 ITR 7
Delhi High Court (India) 2001 CASHMERE WOOLEN AND SILK MILLS
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
2, 28		 2001 PTD 293
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
I. A. & I. C. (PVT.). LTD. 		Income Tax Act, 1961
32,32A(2B)(ii)		 2001 PTD 385
(1999) 239 ITR 1
Madras High Court (India) 2001 K. PACKIRISAMY NADAR
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
256, 256(2)		 2001 PTD 295
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
INTERNATIONAL CLEARING AND SHIPPING AGENCY 		Income Tax Act, 1961
2,2(13),2(36)		 2001 PTD 3622
(2000) 241 ITR 172 = (2000) 82 TAX 209
Gauhati High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SATYANARAYANA SIKARIA 		Income Tax Act, 1961
24,24(1)(iv)		 2001 PTD 357
(1999) 238 ITR 855
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
P.K. NARAYANAN 		Income Tax Act, 1961
256,256(2)		 2001 PTD 3620
(2000) 241 ITR 175 = (2000) 82 TAX 212
Lahore High Court 2001 Messrs TAXNET (PVT.) LIMITED
Vs
FEDERATION OF PAKISTAN through Minister of Finance, Revenue Division, Islamabad and others 		Income Tax Ordinance, 1979
129		 2001 PTD 348
(2002) 85 TAX 507
Madras High Court (India) 2001 K.S. KRISHNAMURTHY
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1922
 2001 PTD 3618
(2000) 241 ITR 186 = (2000) 82 TAX 246
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
S. MARIAPPAN 		Income Tax Act, 1961
185,2		 2001 PTD 347
(1999) 238 ITR 826
Karnataka High Court (India) 2001 VYSYA BANK LTD. and another
Vs
JOINT COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
226,226(3)		 2001 PTD 3610
(2000) 82 TAX 265
Madras High Court (India) 2001 K. S. VEERANNAH CHETTIAR and another
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
144,144(B)(1),153		 2001 PTD 344
(1999) 238 ITR 853
Madras High Court (India) 2001 COMMISSIONER OF IncomE tax
Vs
PALANIAPPA TRANSPORT 		Income Tax Act, 1961
41,41(2)		 2001 PTD 3607
(2000) 241 ITR 187 = (2000) 82 TAX 262
2001 TIRUMALAI TRADERS
Vs
 Income Tax Act, 1961
185,185(1)(a)		 2001 PTD 314
(1999) 238 ITR 661
Madras High Court (India) 2001 JAGAPATHY ART PICTURES
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1922
 2001 PTD 3604
(1999) 240 ITR 625
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
Shri OM PRAKASH and others COMMISSIONER OF INCOME TAX Vs VIMALBHAI NAGINDAS 		Income Tax Act, 1961
64,64(1)(i)		 2001 PTD 300
(1999) 238 ITR 1044
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
CHEMET 		Income Tax Act, 1961
6,6D		 2001 PTD 3602
(1999) 240 ITR 624
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
D. M. GHIA 		Income Tax Act, 1961
80,80V		 2001 PTD 268
(1999) 238 ITR 736
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
COMMONWEALTH TRUST INDIA LTD. 		Income Tax Act, 1961
40,40A(8)		 2001 PTD 3598
(1999) 240 ITR 758
Calcutta High Court (India) 2001 JUBILEE INVESTMENTS AND INDUSTRIES LTD
Vs
ASSISTANT COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
221,271		 2001 PTD 263
(1999) 238 ITR 648
Madras High Court (India) 2001 STERLING COMPUTERS LTD.
Vs
UNION OF INDIA and another 		Income Tax Act, 1961
143,143(IA)		 2001 PTD 3596
(1999) 240 ITR 748
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SIGMA PAINTS LTD. 		Income Tax Act, 1961
143,144,144B,263		 2001 PTD 245
(1999) 238 ITR 705
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
Sm. RENUKA GANGULY and others 		Income Tax Act, 1961
143,147		 2001 PTD 3593
(1999) 240 ITR 889
Calcutta High Court (India) 2001 KESHAB NARAYAN BANJEE
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
148,263,282		 2001 PTD 233
(1999) 238 ITR 694
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
S.K. SUNDARARAMIER & SONS 		Income Tax Act, 1961
194,194A,194A(1),194A(3)		 2001 PTD 3584
(1999) 240 ITR 740
Madras High Court (India) 2001 COMMISSIONER OF IncomE tax
Vs
ENGINE VALVES LTD. and another 		Income Tax Act, 1961
214,3		 2001 PTD 229
(1999) 238 ITR 489
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TRACTORS AND FARM EQUIPMENT LIMITED 		Indian Income Tax Act, 1961
37		 2001 PTD 298
Calcutta High Court (India) 2001 USHA BELTRON LTD. and another
Vs
JOINT COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
147,148		 2001 PTD 3573
(1999) 240 ITR 728
Madras High Court (India) 2001 CHERAN ENGINEERING CORPORATION LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
143,144,144B,263		 2001 PTD 222
(1999) 238 ITR 892
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
STEEL COMPLEX LTD. 		Indian Income Tax Act, 1961
null		 2001 PTD 310
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
UNIT CONSTRUCTION CO. (PVT.) LTD 		Income Tax Act, 1961
32A		 2001 PTD 3571
(1999) 240 ITR 718
Calcutta High Court (India) 2001 DHAWAN INVESTMENT AND
Vs
TRADING CO. LTD. 		Income Tax Act, 1961
28		 2001 PTD 219
(1999) 238 ITR 486
Andhra Pradesh High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
NAVBHARAT ENTERPRISES (P.) LTD. 		Indian Income Tax Act, 1961,
35, 35C, 37		 2001 PTD 319
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
PARANJOTHI NADAR 		Income Tax Act, 1922
 2001 PTD 3569
(1999) 240 ITR 713
Calcutta High Court (India) 2001 DHAWAN INVESTMENT AND
Vs
TRADING CO. LTD. 		Income Tax Act, 1961
28		 2001 PTD 219
(1999) 238 ITR 486
Karnataka High Court (India) 2001 MITTAL STEEL LTD.
Vs
ASSISTANT COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
201		 2001 PTD 3566
(1999) 240 ITR 707
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, GUJRANWALA
Vs
Messrs DAWN METALWARE INDUSTRIES LTD., SIALKOT 		Income Tax Ordinance, 1979
136		 2001 PTD 2327
(2001) 84 TAX 514
Patna High Court (India) 2001 METALLURGICAL AND ENGINEERING CONSULTANT (INDIA) LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
5,5(2)(b)		 2001 PTD 205
(1999) 238 ITR 208
Madras High Court (India) 2001 METAL POWDER CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
40, 40(c)		 2001 PTD 322
Madras High Court (India) 2001 RAVI LEATHERS (P.) LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
254,32,32A,43,43(1)		 2001 PTD 3560
(1999) 240 ITR 702
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
A. G. ABRAHAM 		Income Tax Act, 1961
271,271(1)(c)		 2001 PTD 2323
(1999) 239 ITR 835
Karnataka High Court (India) 2001 C.G. KRISHNA PRASAD
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
139,139(8),217,273,273(A)		 2001 PTD 201
(1999) 238 ITR 276
Gujarat High Court (India) 2001 AVANI CORPORATION
Vs
INCOME TAX OFFICER 		Indian Income Tax Act, 1961
147, 148		 2001 PTD 325
Lahore High Court 2001 MESSRS CRESCENT ART FABRICS (PVT.) LTD., LAHROE
Vs
THE COMMISSIONER OF INCOME-TAX, COMPANIES, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
13, 13(1)(d)		 2001 PTD 1386
Madras High Court (India) 2001 ORIENTAL HOTELS LTD.
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
215		 2001 PTD 3557
(1999) 240 ITR 648
Lahore High Court 2001 THE COMMISSIONER OF INCOME TAX, COMPANIES, LAHORE
Vs
Messrs LOCUS TRADERS SHAN (PVT.) LTD, LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 2322
(2001) 84 TAX 516
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
BIPIN VADILAL 		Income Tax Act, 1961
147,147(b)		 2001 PTD 197
(1999) 238 ITR 1022
Kerala High Court (India) 2001 Om Prakash, C.J. and J.B. Koshy, J
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
80, 80HHC, 143, 256		 2001 P T D 330
Allahabad High Court (India) 2001 TRILOK CHAND SETH
Vs
UNION OF INDIA AND ANOTHER 		Indian Income Tax Act, 1961
120, 263		 2001 PTD 1390
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
Smt. R. BHARATHI 		Income Tax Act, 1961
64,64(1)(ii)		 2001 PTD 3552
(1999) 240 ITR 697
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
GNAN GANGA SCIENCE INSTITUTE 		Income Tax Act, 1961
256,256(2)		 2001 PTD 189
(1999) 238 ITR 473
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
AMRITABEN R. SHAH 		Indian Income Tax Act, 1961
57, 57(iii)		 2001 P T D 334
Kerala High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
P. GOPINATHA PILLA 		Wealth Tax Act, 1957
27(3), 16A		 2001 PTD 1398
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SHOLINGER TEXTILES LTD. 		Income Tax Act, 1961
37,37(3B),37(3A),256		 2001 PTD 3549
(1999) 240 ITR 908
Bombay High Court (India) 2001 NENMAL CHAMPALAL SHAH and others
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
143,256		 2001 PTD 187
(1999) 238 ITR 266
Calcutta High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
P. P. GHOSH (through executrix Smt. Jayanti Ghosh) 		Wealth Tax Act, 1957
27(1), 25		 2001 PTD 1404
Bombay High Court (India) 2001 SABLE WAGHIRE TRUST and another
Vs
S.R. ACHYUTA RAO and another 		Income Tax Act, 1961
147,148		 2001 PTD 3545
(1999) 240 ITR 688
Gujarat High Court (India) 2001 A.M. SHAH & COMPANY
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
271,271(1)(c)		 2001 PTD 163
(1999) 238 ITR 415
Supreme Court of India 2001 COMMISSIONER OF INCOMETAX
Vs
GUJARAT STATE WAREHOUSING CORPORATION LTD 		Indian Income Tax Act, 1961
10(29)		 2001 PTD 1407
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
JOHNY JOSEPH 		Income Tax Act, 1961
23		 2001 PTD 3542
(1999) 240 ITR 782
Karnataka High Court (India) 2001 TADALAM G. DWARAKANATH & CO.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
28		 2001 PTD 2318
(1999) 239 ITR 831
Supreme Court of Pakistan 2001 FEDERATION OF PAKISTAN through Secretary Finance, Finance Division, Islamabad and 3 others
Vs
Messrs ZAMAN COTTON MILLS LIMITED through General Manager
2001 PTD 1203
Lahore High Court 2001 THE COMMISSIONER OF INCOMETAX, COMPANIES, LAHORE
Vs
MESSRS PUNJAB FLOUR MILLING CORPORATION LTD., LAHORE 		Income Tax Ordinance (XXXI OF 1979)
10(29)		 2001 PTD 1409
Rajasthan High Court India 2001 COMMISSIONER OF INCOME TAX
Vs
S. RAHAMA F KHAN BIRBALKHAN BADRUDDIN AND PARTY 		Income Tax Act, 1961
256,271,271(1)(c),145,145(1)		 2001 PTD 3538
(1999) 240 ITR 778
Lahore High Court 2001 NASIM SIKANDAR AND, JAWWAD S. KHAWAJA, JJ
Vs
Sheikh RASHID AHMED 		Income Tax Ordinance, 1979
136(1)		 2001 PTD 2316
Supreme Court of Pakistan 2001 FEDERATION OF PAKISTAN through Secretary Finance, Finance Division, Islamabad and 3 others
Vs
Messrs ZAMAN COTTON MILLS LIMITED through General Manager 		Income Tax Ordinance, 1979
80,80CC,80D,6,		 2001 PTD 1203
(2001) 83 TAX 542
2001 PTCL 161
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
BHOORATNAM & CO 		Indian Income Tax Act, 1961
32A, 154, 256		 2001 PTD 1410
Madras High Court (India) 2001 C.V. Rajan for the Commissioner
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
64,64(1)(ii),64(1),61		 2001 PTD 3533
(1999) 240 ITR 773
2001 NASIM SIKANDAR AND, JAWWAD S. KHAWAJA, JJ
Vs
Sheikh RASHID AHMED 		Income Tax Ordinance, 1979
136,136(1)		 2001 PTD 2316
(2001) 84 TAX 521
Gujarat High Court (India) 2001 BHARATIBEN JAYANTIBHAI THAKKAR
Vs
TAX RECOVERY OFFICER 		Income Tax Act, 1922
 2001 PTD 160
(1999) 238 ITR 399
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
TRUSTEES OF H.E.H. NIZAMS MISCELLANEOUS TRUST 		Indian Income Tax Act, 1961
19, 16(i), 57(i), 256		 2001 PTD 1412
Allahabad High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MALIK CONSTRUCTION CO. 		Income Tax Act, 1961
256,256(1)		 2001 PTD 154
(1999) 238 ITR 450
Supreme Court of India 2001 COMMISSIONER OF INCOMETAX
Vs
SRINIVASA HATCHERIES (P.) LTD 		Indian Income Tax Act, 1961
32, 256		 2001 PTD 1416
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
HINDUSTAN CONDUCTORS (PVT.) LTD. 		Income Tax Act, 1961
36,36(1)(iii)		 2001 PTD 3524
(1999) 240 ITR 762
2001 COMMISSIONER OF Income Tax
Vs
PARKE DAVIS (INDIA) LIMITED 		Income Tax Act, 1961
256(2),143(3),127(1),120		 2001 PTD 2313
(1999) 239 ITR 890
Calcutta High Court (India) 2001 GOUTAM ROY
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
132,226		 2001 PTD 143
(1999) 238 ITR 1010
Supreme Court of India 2001 WHIRLPOOL OF INDIA LTD
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
43, 43B, 142		 2001 PTD 1417
2001 ANAND SAMRAT & CO.
Vs
Income Tax OFFICER 		Income Tax Act, 1961
147,148		 2001 PTD 3522
(1999) 240 ITR 852
2001 COMMISSIONER OF IncomE tax
Vs
MELAUTO INDUSTRIES (P.) LTD. 		Income Tax Act, 1961
127,256,256(2),40(c),40A(5).		 2001 PTD 2313
(1999) 239 ITR 890
Madhya Pradesh High Court (India) 2001 Smt. KAUSHALYABAI
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
148,256		 2001 PTD 141
(1999) 238 ITR 1008
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
DURGA ENGINEERING AND FOUNDRY WORKS 		Indian Income Tax Act, 1961
254, 254(1), 254(2), 256		 2001 PTD 1420
Kerala High Court (India) 2001 G. K. NAIR
Vs
DEPUTY COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
234,234B,264		 2001 PTD 3520
(1999) 240 ITR 617
Lahore High Court 2001 NASIM SIKANDAR AND, JAWWAD S. KHAWAJA, JJ
Vs
Messrs EAST PAKISTAN CHROME, LAHORE 		Income Tax Ordinance, 1979
13,13(1)(d),136		 2001 PTD 2312
(2002) 85 TAX 27
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
K. GOVINDAN & SONS. 		Income Tax Act, 1961
139,139(8)		 2001 PTD 138
(1999) 238 ITR 1005
Supreme Court of India 2001 BHARAT EARTH MOVERS
Vs
COMMISSIONER OF INCOMETAX 		Indian Income Tax Act, 1961
37		 2001 PTD 1427
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TAMIL PUT HAKALAYAM 		Income Tax Act, 1961
184,185,185(2)		 2001 PTD 3512
(1999) 240 ITR 599
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
Mrs. SHAMSUNISSA 		Income Tax Act, 1922
 2001 PTD 2311
(1999) 239 TAX 602
Orissa High Court 2001 SAGARMAL AGRAWAL
Vs
UNION OF INDIA and others 		Income Tax Act, 1961
206,206C		 2001 PTD 131
(1999) 238 ITR 989
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TAMIL PUT HAKALAYAM 		Income Tax Act, 1961
184,185,185(2)		 2001 PTD 3512
(1999) 240 ITR 599
Lahore High Court 2001 C.I.T., CENTRAL, ZONE, LAHORE
Vs
Messrs PIONEERS LTD., LAHORE 		Income Tax Ordinance, 1979
136,FirstSched,ClA(b)(ii)		 2001 PTD 2309
(2001) 84 TAX 340
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MADURA DEVAKOTTAI TRANSPORTS (P.) LTD 		Income Tax Act, 1961
69,69D		 2001 PTD 129
(1999) 238 ITR 1003
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
UNITED COMPUTERS CERVICES (P.) LTD. 		Income Tax Act, 1961
32		 2001 PTD 3510
(1999) 240 ITR 597
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
V. KARTHIKEYAN 		Income Tax Act, 1961
10,10(13A)		 2001 PTD 2307
(1999) 239 TAX 815
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
MEAT PRODUCTS OF INDIA LTD. 		Income Tax Act, 1961
256,256(2)		 2001 PTD 127
(1999) 238 ITR 987
Madras High Court (India) 2001 PARANJOTHI SHANMUGHAM and another
Vs
MOHAN BREWERIES AND DISTILLERIES LTD. and others 		Income Tax Act, 1961
230,230(A),281,281B		 2001 PTD 3505
(1999) 240 ITR 592
Madras High Court (India) 2001 Dr. RAJAH SIR M.A. MUTHIAH CHETTIAR Legal Heir
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
254,254(2)		 2001 PTD 121
(1999) 238 ITR 505
Calcutta High Court (India) 2001 SHAW WALLACE & CO. LTD,
Vs
Income Tax APPELLATE TRIBUNAL and others 		Income Tax Act, 1961
254,254(2)		 2001 PTD 3498
(1999) 240 ITR 579
Patna High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
HINDUSTAN MALLEABLE AND FORGINGS LTD. 		Income Tax Act, 1961
139,139(8),215,246		 2001 PTD 118
(1999) 238 ITR 968
Delhi High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
UNION TYRES 		Income Tax Act, 1961
251,251(1)(a)		 2001 PTD 3493
(1999) 240 ITR 556
Madras High Court (India) 2001 V. RAMANUJAM
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
139,215,40,117,117A		 2001 PTD 113
(1999) 238 ITR 978
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
R. CHIDAMBARANATHA MUDALIAR 		Income Tax Act, 1961
2,2(47),45		 2001 PTD 3488
(1999) 240 ITR 552
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
AMALGAMATIONS LTD. 		Income Tax Act, 1961
22,263		 2001 PTD 108
(1999) 238 ITR 963
Madras High Court (India) 2001 REITER MACHINE WORKS LTD. and another
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
Income Tax Act, 1961		 2001 PTD 3483
(1999) 240 ITR 531
Madras High Court (India) 2001 K. SOMASUNDARAM & BROTHERS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
36,36(1)(iii)		 2001 PTD 101
(1999) 238 ITR 939
Madras High Court (India) 2001 SRI BALASUBRAMANIA TRADERS
Vs
ASSISTANT COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
254,256,61		 2001 PTD 3475
(1999) 240 ITR 49
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
P. GANGADHARAN 		Income Tax Act, 1961
6(1)(b),256(2)		 2001 PTD 97
(1999) 238 ITR 945
Lahore High Court 2001 Messrs CRESCENT TEXTILE MILLS LTD.
Vs
FEDERATION OF PAKISTAN and others 		Income Tax Ordinance, 1979
8,19,SRO554(1)/98,13,199,84,85,		 2001 PTD 3466
2001 COMMISSIONER OF INCOME TAX
Vs
ORBIT TRAVEL AND TOURS (PVT.) LTD. and 4 others 		Income Tax Act, 1961
115J,143(1)(a)		 2001 PTD 92
(1999) 238 ITR 931
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
INDIAN PLASTICS LTD. 		Income Tax Act, 1961
37,37(2A)		 2001 PTD 3463
(1999) 240 ITR 528
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
S. VIJI 		Income Tax Act, 1961
16(i)		 2001 PTD 89
(1999) 238 ITR 483
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
E. I. D. PARRY INDIA LTD. 		P.P.S. Janarthana Raja for the Assessee.
 2001 PTD 3459
(1999) 240 ITR 253
Madras High Court (India) 2001 In reMOOLAMATTOM ELECTRICITY BOARD EMPLOYEES COOPERATIVE BANK LTD. and others
Vs
 Income Tax Act, 1961
2,194A(3)		 2001 PTD 84
(1999) 238 ITR 630
Delhi High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
BHARAT COMMERCE AND INDUSTRIES LTD. 		Income Tax Act, 1961
37,40,40(a)(ii),80,80J,254,256		 2001 PTD 3454
(1999) 240 ITR 256
Madras High Court (India) 2001 NORTH ARCOT DISTRICT COOPERATIVE SUPPLY AND MARKETING SOCIETY LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
256(1)		 2001 PTD 81
(1999) 238 ITR 480
Madras High Court (India) 2001 G.N. BADAMI
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
17,17(3)(1)		 2001 PTD 3446
(1999) 240 ITR 263
Calcutta High Court (India) 2001 SHAW WALLACE & CO. LTD.
Vs
ASSISTANT COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
143,143(1),143(3),158BA(2),158B(1)(b),158BB,158BC,158BFA		 2001 PTD 55
(1999) 238 ITR 13
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SUNDARAM.CLAYTON LTD. 		C.V. Rajan for the Commissioner
 2001 PTD 3442
(1999) 240 ITR 271
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
12,12(18),		 2001 PTD 17
(2000) 82 TAX 143
2002 PTCL 366
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SURESH AMICHAND SHAH (HUF) 		Income Tax Act, 1961
22,256		 2001 PTD 3440
(1999) 240 ITR 291
Lahore High Court 2001 COMMISSIONER OF Income Tax, MULTAN ZONE
Vs
Messrs JIRSO CORPORATION, MULTAN 		Income Tax Ordinance, 1979
68,68(2),68(4),68(5)		 2001 PTD 10
(2001) 83 TAX 281
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
BHORUKA PUBLIC WELFARE TRUST 		Income Tax Act, 1961
11,13		 2001 PTD 3434
(1999) 240 ITR 513
Lahore High Court 2001 Messrs MAQBOOL TEXTILE MILLS LTD
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others 		Income Tax Ordinance, 1979
80,SecondSched.		 2001 PTD 1
(2001) 83 TAX 272
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
A.M. ZAINALABDEEN MUSALIAR 		Income Tax Act, 1961
40,40A(3),6DD		 2001 PTD 3427
(1999) 240 ITR 499
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
KASHIRAM TEXTILES MILLS (PVT.) LTD 		Income Tax Act, 1961
32,32(1)(vi)		 2001 PTD 3425
(1999) 240 ITR 487
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
59,59(1),66,66A,65		 2001 PTD 3420
Kerala High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
M.K. ABDUL KHADER HAJI 		Indian Wealth Tax Act, 1957
27(1), 5(1)(xxxiii)		 2001 PTD 908
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
SOUTH INDIA BANK LTD. 		Income Tax Act, 1961
18,19,20,37,154		 2001 PTD 3413
(2001) 249 ITR 304
Supreme Court of India 2001 COMMISSIONER OF INCOMETAX
Vs
HARIBHAI ESTATE (PVT.) LTD 		Indian Income Tax Act, 1961
28, 56, 256		 2001 PTD 915
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
HIRALAL MITTAL 		Income Tax Act, 1961
256		 2001 PTD 3412
(2001) 249 ITR 412
Kerala High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
KIKABIs EDUCATIONAL TRUST 		Indian Income Tax Act, 1961
13(2)(h), 10(22)		 2001 PTD 917
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
R. K. PARASURAM 		Income Tax Act, 1922
 2001 PTD 3410
(2000) 242 ITR 361
Supreme Court of India 2001 EIMCO K.C.P. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
37, 37(1)		 2001 PTD 918
Supreme Court of India 2001 MADRAS AUTO RICKSHAW DRIVERS COOPERATIVE SOCIETY
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
2,2(a)(1)		 2001 PTD 3408
(2001) 249 ITR 330
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TRAVANCORE CEMENTS LTD. 		Indian Income Tax Act, 1961
37, 37(3A)		 2001 PTD 338
Supreme Court of India 2001 RAJASTHAN STATE WAREHOUSING CORPORATION
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
37		 2001 PTD 925
Supreme Court of India 2001 COMMISSIONER OF Income Tax
Vs
GEM INDIA MANUFACTURING CO 		Income Tax Act, 1961
80		 2001 PTD 3406
(2001) 249 ITR 307
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
GNANAMMBIGAI MILLS 		Indian Income Tax Act, 1961
37, 40, 40(A)(7)		 2001 PTD 340
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
A.R. BALARAMAN and another 		Wealth Tax Act, 1957
5(1)(xxxii)		 2001 PTD 931
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
LUCAST T.V.S. LTD. 		Income Tax Act, 1961
80,80J		 2001 PTD 3404
(2001) 249 ITR 302
Kerala High Court (India) 2001 HOTEL SHAH & CO
Vs
ASSISTANT COMMISSIONER OF INCOME TAX and another 		Indian Income Tax Act, 1961
139, 139(2), 142(1)		 2001 PTD 342
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
K. SITALAKSHMI 		Wealth Tax Act, 1957
27(1)		 2001 PTD 944
Supreme Court of India 2001 PUNJAB SMALL INDUSTRIES CORPORATION LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,256		 2001 PTD 3402
(2001) 249 ITR 415
Andhra Pradesh High Court (India) 2001 CLOUTH GUMMIWERKE AKTIENGESELLSCHAFT and another
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
2, 2(24)(iva), 9, 9(1)(vii), 17, 17(2)(iii)		 2001 PTD 364
Supreme Court of India 2001 V.M. SALGOCAR & BROS. (PVT.) LTD AND OTHERS
Vs
COMMISSIONER OF INCOME TAX AND OTHERS 		Indian Income Tax Act, 1961
17, 17(2) & 40A(5), 40A		 2001 PTD 946
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
GURJIT SINGH MANSAHIA 		Income Tax Act, 1961
2,2(14),45,55,55(2),256		 2001 PTD 3401
(2001) 249 ITR 413
Madras High Court (India) 2001 MOFUSSIL WAREHOUSE AND TRADING CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
40, 40A(2), 40A(2)(b)		 2001 PTD 371
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
D.L.F. UNITED 		Indian Income Tax Act, 1961
256, 143, 271		 2001 PTD 968
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
T.P. ASRANI 		Income Tax Act, 1961
147,150,150(1),153,297,297(2)(d),297(2)(d)(ii)		 2001 PTD 3399
(2001) 249 ITR 3399
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
RADIO TALKIES 		Indian Income Tax Act, 1961
48, 256		 2001 PTD 376
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
V.M. SP. L.AR. ARUNACHALAM CHETTIAR 		Wealth Tax Act, 1957
5(IA), 27(1)		 2001 PTD 972
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
SUNDARAM SPINNING MILLS 		Income Tax Act, 1961
2,2(8),2(40),143,143B,144,144B,147,153		 2001 PTD 3397
(2001) 249 ITR 213
Madras High Court (India) 2001 COMMISSIONER OF WEALTH TAX
Vs
M. K. CHANDRAKANTH 		Wealth Tax Act, 1957
27(1), 4(1)(a)		 2001 PTD 978
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
T. V. S. TRESH CHANDRA and others 		Income Tax Act, 1961
269,269C,269F		 2001 PTD 3395
(2001) 249 ITR 786
Gujarat High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
D.K. TRADING CO. 		Indian Income Tax Act, 1961
256, 256(2)		 2001 PTD 380
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
SUNDARAM SPINNING MILLS 		Indian Income Tax Act, 1961
32		 2001 PTD 980
Supreme Court of India 2001 JOINT COMMISSIONER OF INCOME TAX
Vs
RELIABLE CARRIERS (P.) LTD. 		Income Tax Act, 1961
256,260,260A		 2001 PTD 3392
(2001) 249 ITR 668
Supreme Court of India 2001 TIN BOX COMPANY
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
143		 2001 PTD 3389
(2001) 249 ITR 216
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
WESTERN INDIA OIL DISTRIBUTING CO. LTD. 		Income Tax Act, 1922
10,10(2)(vi),12		 2001 PTD 3387
(2001) 249 ITR 517
Supreme Court of India 2001 PRADIP LAMPS WORKS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
139,139(4),271,271(1)(a)		 2001 PTD 3384
(2001) 249 ITR 797
Supreme Court of India 2001 TAMIL NADU CIVIL SUPPLIES CORPORATION LTD.
Vs
TAMIL NADU CIVIL SUPPLIES CORPORATION LTD. 		Income Tax Act, 1961
32,33,129		 2001 PTD 3382
(2001) 249 ITR 214
Supreme Court of India 2001 COMMISSIONER OF INCOME TAX
Vs
SOORAJMAILL NAGARMULL 		Income Tax Act, 1922
66		 2001 PTD 3380
(2001) 249 ITR 749
Supreme Court of India 2001 UNION OF INDIA and others
Vs
KAUMUDINI NARAYAN DALAL and another 		Income Tax Act, 1961
269,269UA(b)		 2001 PTD 3378
(2001) 249 ITR 219
Lahore High Court 2001 Messrs NARRY SONS, LAHORE (Messrs BARRY BROTHERS, LAHORE)
Vs
COMMISSIONER OF INCOME-TAX, ZONE A, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
32		 2001 PTD 406
Supreme Court of India 2001 ENGLISH ELECTRIC CO. LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
80,80E		 2001 PTD 3377
(2001) 249 ITR 793
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, RAWALPINDI
Vs
Messrs RURAL FOOD PRODUCTS, RAWALPINDI 		Income Tax Ordinance, 1979
136		 2001 PTD 2306
(2001) 84 TAX 343
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONE A, LAHORE
Vs
Messrs RAZA ALI KHAN QAZILBASH 		Income Tax Ordinance, 1979
136,136(1)		 2001 PTD 3376
(2001) 84 TAX 507
Lahore High Court 2001 C.I.T., ZONE B, LAHORE
Vs
Messrs NIAMAT & BROTHERS, SHAHKOT 		Income Tax Ordinance, 1979
65		 2001 PTD 2300
(2001) 84 TAX 342
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONE A, LAHORE
Vs
Messrs RAZA ALI KHAN QAZILBASH 		Income Tax Ordinance, 1979
136,136(1)		 2001 PTD 3376
(2001) 84 TAX 507
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
HOTEL SAVERA 		Income Tax Act, 1961
36		 2001 PTD 2293
(1999) 239 ITR 795
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
59,59C		 2001 PTD 3369
(2001) 84 TAX 118
Lahore High Court 2001 PUNJAB SMALL INDUSTRIES CORPORATION, LAHORE
Vs
COMMISSIONER OF INCOME TAX, COMPANIES ZONE, LAHORE 		Income Tax Ordinance, 1979
2,2(24),15,136,SecondSched,CL.65		 2001 PTD 2282
(2001) 84 TAX 139
Appellate Tribunal Inland Revenue 2001
Vs
 Income Tax Ordinance, 1979
129		 2001 PTD 3367
(2002) 85 TAX 8
Bombay High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
HADE NAVIGATION (P.) LTD 		Income Tax Act, 1961
144B		 2001 PTD 2275
(1999) 239 ITR 726
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, CENTRAL ZONE, LAHORE
Vs
Messrs SCHAZOO LABORATORIES LTD., LAHORE 		Income Tax Ordinance, 1979
136		 2001 PTD 3366
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, ZONE A, LAHORE
Vs
MUHAMMAD AAMER 		Income Tax Ordinance, 1979
136,13,13(1),13(2)		 2001 PTD 2274
(2001) 84 TAX 279
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TODI TEA CO. LTD 		Indian Income Tax Act, 1961
37		 2001 PTD 435
Madras High Court (India) 2001 M.R.F. LIMITED
Vs
DEPUTY COMMISSIONER OF INCOME TAX 		Indian Company (Profits) Surtax Act, 1964
13&Sched.II.		 2001 PTD 3364
(1999) 240 ITR 850
Supreme Court of India 2001 RAMESH BHAI J. PATEL
Vs
UNION OF INDIA 		Income Tax Act, 1961
269		 2001 PTD 2270
(2001) 247 ITR 182
Lahore High Court 2001 MESSRS NIDA I MILLAT (PVT.) LIMITED, LAHORE
Vs
MESSRS NIDA I MILLAT (PVT.) LIMITED, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
null		 2001 PTD 443
Supreme Court of India 2001 UNION OF INDIA AND OTHERS
Vs
S. MUTHYAM REDDY 		Indian Income Tax Act, 1961
2, 2(14)(iii)(a)(b), 2(1A)		 2001 PTD 1752
(2000)82 TAX 37
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
TRAVANCORE CEMENT LTD. 		Income Tax Act, 1961
31,37,37(3A),43,43(3),37(3B)		 2001 PTD 3355
(1999) 240 ITR 916
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, COMPANIES, LAHORE
Vs
Messrs MILLAT TRACTORS LTD., LAHORE 		NASIM SIKANDAR, J.-----The Lahore Bench of the Income-tax Appellate Tribunal has referred the following question for bur consideration and reply:--- "Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that taxes payable can be termed an retained income fo
136		 2001 PTD 2269
(2001) 84 TAX 282
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
HINDUSTAN TELEPRINTERS LTD. 		Indian Income Tax Act, 1961
10, 10(28), 280, 280(ZB)		 2001 PTD 445
Madras High Court (India) 2001 K.R. MOTILAL
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
40,40A,40A(2)(a)		 2001 PTD 3348
(1999) 240 ITR 210
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, GUJRANWALA ZONE, GUJRANWALA
Vs
Messrs WAQAR TRADING COMPANY, SIALKOT 		Income Tax Ordinance, 1979
136,32,32(3)		 2001 PTD 2257
(2001) 84 TAX 281
Lahore High Court 2001 COMMISSIONER OF INCOME TAX, LAHORE
Vs
MESSRS NAWA E WAQT PUBLICATIONS LTD., LAHORE 		Indian Income Tax Act, 1922
9, 10, 66, 66(1)		 2001 PTD 455
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
KAMADHENU 		Indian Income Tax Act, 1961
40, 40b		 2001 PTD 1759
(2000)82 TAX 101
Madras High Court (India) 2001 CHROMPET EDUCATIONAL SOCIETY
Vs
TAX RECOVERY OFFICER and another (and Vice Versa) 		Income Tax Act, 1961
11,220		 2001 PTD 3340
(1999) 240 ITR 788
Lahore High Court 2001 Messrs ALAM SHER & BROTHERS CONTRACTORS, MIANWALI
Vs
COMMISSIONER OF Income Tax ZONE, FAISALABAD 		Income Tax Ordinance, 1979
136		 2001 PTD 2251
(2001) 84 TAX 517
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SIMPSON & CO. LTD. 		Indian Income Tax Act, 1961
37		 2001 PTD 480
Allahabad High Court (India) 2001 COMMISSIONER OF INCOME-TAX
Vs
BANARAS BRASS MERCHANT AND MANUFACTURERS ASSOCIATION 		Indian Income Tax Act, 1961
11		 2001 PTD 1762
(2000)82 TAX 120
2001 COMMISSIONER OF INCOME TAX
Vs
M.K. KANNAN MARRIAGE BENEFIT TRUST and others 		Income Tax Act, 1961
161,164,164(1),144,263		 2001 PTD 3337
(1999) 240 ITR 785
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
D. ENGINEERING (PVT.) LTD. 		Indian Income Tax Act, 1961
Indian Income Tax Act, 1961		 2001 PTD 487
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ABAD HOTELS INDIA (P.) LTD 		Indian Income Tax Act, 1961
32, 32A		 2001 PTD 1764
(2000)82 TAX 98
Delhi High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
AGGARWAL PIPE CO. 		Income Tax Act, 1961
256,271,271(1)(c)		 2001 PTD 3334
(1999) 240 ITR 880
Kerala High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
VAIKUNDAM RUBBER CO. LTD. 		Indian Income Tax Act, 1961
57		 2001 PTD 1770
(2000)82 TAX 112
Madras High Court (India) 2001 DASA BALINJIKA SEVA SANGAM
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
11,13,13(1)(bb)		 2001 PTD 3332
(1999) 240 ITR 863
Calcutta High Court (India) 2001 ANZ GRINDLAYS BANK PLC
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
220, 214, 246, 214(1A), 220(2)		 2001 PTD 1773
2000)82 TAX 367
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
FRANCO TOSI INGEGNERIA 		Indian Income Tax Act, 1961
37		 2001 PTD 1782
(2000)82 TAX 329
Madras High Court (India) 2001 R., JAYASIMHA BABU AND N. V. BALASUBRAMANIAN, JJ
Vs
AMBUR COOPERATIVE SUGAR MILLS LTD 		Income Tax Act, 1961
 2001 PTD 3329
(1999) 240 ITR 828
Kerala High Court (India) 2001 SEA MATES INDIA
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37		 2001 PTD 3326
(1999) 240 ITR 484
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37		 2001 PTD 3324
(1999) 240 ITR 483
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37		 2001 PTD 3324
(1999) 240 ITR 483
Calcutta High Court (India) 2001 BORMAH JAN TEA CO. (1936) LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
271,271(1)(a),273,273(2)(a),139,139(8)		 2001 PTD 3317
(1999) 240 ITR 477
Madras High Court (India) 2001 SHOLINGUR TEXTILES LTD
Vs
COMMISSIONER OF INCOME TAX
2001 PTD 3314
(1999) 240 ITR 460
Madras High Court (India) 2001 SHOLINGUR TEXTILES LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
214		 2001 PTD 3314
(1999) 240 ITR 460
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
THANTHI TRUST 		Indian Income Tax Act, 1961
11, 147		 2001 PTD 491
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
N. BHAGAVATHY AMMAL and another 		Income Tax Act, 1961
2,2(14),2(22)(c),2(22),45,46,46(2),48,2(14)(iii),261		 2001 PTD 3305
(1999) 240 ITR 451
Madras High Court (India) 2001 COMMISSIONER OF INCOMETAX
Vs
SRI RAMALINGA CHOODAMBIGAI MILLS LTD 		Indian Income Tax Act, 1961
28		 2001 PTD 495
Madras High Court (India) 2001 COMMISSIQNER OF INCOME TAX
Vs
Smt. KJUSALYA SETHURAMAN 		Income Tax Act, 1961
45,256		 2001 PTD 3303
(1999) 240 ITR 443
Calcutta High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SHREE SHEW SHAKTI MILLS (P.) LTD. 		Indian Income Tax Act, 1961
32		 2001 PTD 498
Bombay High Court (India) 2001 Smt. LAXMIBAI A. WAGLE through Legal Representatives
Vs
Income Tax OFFICER and another 		Income Tax Act, 1961
147,147(a),147(b),148,148(2),139		 2001 PTD 3296
(1999) 240 ITR 427
Calcutta High Court (India) 2001 LUCAS TVS LTD
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
10, 40, 40(c), 40A(5)		 2001 PTD 502
Madras High Court (India) 2001 WARDEX PHARMACEUTICALS (PVT.) LTD.
Vs
WARDEX PHARMACEUTICALS (PVT.) LTD. 		Income Tax Act, 1961
254		 2001 PTD 3292
(1999) 240 ITR 406
Calcutta High Court (India) 2001 A & M AGENCIES
Vs
COMMISSIONER OF INCOME TAX and others 		Indian Income Tax Act, 1961
194A, 201 & 231		 2001 PTD 505
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ABDUL RASHEED and others 		Income Tax Act, 1922
 2001 PTD 3289
(1999) 240 ITR 402
Gauhati High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
Smt. AMIYA BALA PAUL 		Income Tax Act, 1961
131,133,133(6),142,142(2),55,55A,256,256(2)		 2001 PTD 3280
(1999) 240 ITR 378
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SUNDARAM INDUSTRIES LTD
2001 PTD 3274
(1999) 240 ITR 335
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SUNDARAM INDUSTRIES LTD. 		Income Tax Act, 1961
37,37(2A),40,40A(5),45,48,80,80J		 2001 PTD 3274
(1999) 240 ITR 335
Income-tax Appellate Tribunal Pakistan 2001 null
Vs
null 		Income Tax Ordinance (XXXI OF 1979)
59, 59-A(2) & 59(3), 59A		 2001 PTD 1043
Calcutta High Court (India) 2001 BANK OF TOKYO MITSUBISHI LTD.
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
245		 2001 PTD 3270
Madras High Court (India) 2001 TAMILNADU DAIRY DEVELOPMENT CORPORATION LTD.
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
32, 22		 2001 PTD 508
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
SUDARSAN CHITS (I.) LTD. 		Income Tax Act, 1961
37,40,40(c),2,2(31),2(32)		 2001 PTD 3265
(1999) 240 ITR 319
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
LUCAS INDIAN SERVICE LTD. 		Indian Income Tax Act, 1961
37, 256		 2001 PTD 514
Madras High Court (India) 2001 COMMISSIONED OF INCOME TAX
Vs
TAMIL NADU TOURISM DEVELOPMENT CORPORATION LTD. 		Income Tax Act, 1922
 2001 PTD 3263
(1999) 240 ITR 310
Madras High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
V. RAMAKRISHNA SONS LTD. 		Indian Income Tax Act, 1961
104, 155(7)		 2001 P T D 520
Gauhati High Court (India) 2001 COMMISSIONER OF INCOME TAX
Vs
ASSAM ASBESTOS LTD. 		Income Tax Act, 1961
37,37(2A),256		 2001 PTD 3252
(1999) 240 ITR 297
Kerala High Court (India) 2000 ACHUTHAN PILLAI & CO
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
45		 2000 PTD 3521
(1999)238 ITR 458
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SUBRAMANIAM BROTHERS 		Income Tax Act, 1922
 2000 PTD 2453
(1999) 236 ITR 148
Lahore High Court 2000 COMMISSIONER OF IncomE tax/ WEALTH TAX, COMPANIES ZONE, FAISALABAD
Vs
Rana ASIF TAUSEEF CIO RANA HOSIERY & TEXTILE MILLS (PVT.) LTD., FAISALABAD 		Income Tax Ordinance, 1979
134,16&136(1)		 2000 PTD 497
(2000) 81 TAX 7
Lahore High Court 2000 MUHAMMAD ANSAR and 2 others
Vs
ADMINISTRATOR, TOWN COMMITTEE, KABIRWALA, DISTRICT KHANEWAL and 4 others 		Income Tax Ordinance, 1979
50(7A)		 2000 PTD 478
(2000) 81 TAX 60 = 1999 YLR 950
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
RENUSAGAR POWER CO. LTD
2000 PTD 2446
(1999) 236 ITR 177
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
23(1)(v),22,38,12(19)&ThirdSched,34&35,23&30		 2000 PTD 474
(2000) 81 TAX 29
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
5,52,Expln.,50(4)&86		 2000 PTD 466
(2000) 81 TAX 21
Punjab and Haryana High Court (India) 2000 Dr. K. L. BATRA
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
256,271(1)(c)		 2000 PTD 2445
(1999) 236 ITR 184
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
16(2)(a)(iii)&15(d)		 2000 PTD 457
(2000) 81 TAX 57
Himachal Pradesh High Court 2000 HIMACHAL PRADESH FINANCIAL CORPORATION LTD.
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
36		 2000 PTD 451
(1998) 232 ITR 58
Gujarat High Court (India) 2000 Shree SURAT, PANJRAPOLE
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
80		 2000 PTD 3516
(1999)238 ITR 324
Lahore High Court 2000 Messrs GUARANTEE ENGINEERS (PVT.) LTD through its Lahore Office
Vs
FEDERATION OF ISLAMIC REPUBLIC OF PAKISTAN through Secretary, Finance Department, Islamabad and another 		Income Tax Ordinance, 1979
50(4)		 2000 PTD 2441
(2000) 82 TAX 131
Madhya Pradesh High Court (India) 2000 SHYAM SUNDER GUPTA
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
143		 2000 PTD 448
(1998) 232 ITR 135
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BANARAS HOUSE LTD. 		Income Tax Act, 1961
256		 2000 PTD 442
(1998) 232 ITR 129
Calcutta High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
SUBARNA PLANTATION AND TRADING CO. LTD 		Indian Income Tax Act, 1961
256		 2000 PTD 3510
(1999)238 ITR 319
Lahore High Court 2000 Messrs DATA DISTRIBUTION SERVICES through Sole Proprietor
Vs
DEPUTY COMMISSIONER OF IncomE tax, CIRCLE 8, COMPANY Zone-I, LAHORE and another 		Income Tax Ordinance, 1979
65,59(1)&23(18)		 2000 PTD 2427
(2000) 82 TAX 156
2001 PTCL 13
Kerala High Court (India) 2000 K. MAHIM
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
271(1)(c)		 2000 PTD 437
(1998) 232 ITR 115
Patna High Court (India) 2000 STATE BANK OF INDIA
Vs
TAX RECOVERY OFFICER and others 		Indian Income Tax Act, 1961
222		 2000 PTD 3503
(1999)237 ITR 312
2000 COMMISSIONER OF IncomE tax
Vs
T.T.D. COOPERATIVE STORES LTD. 		Income Tax Act, 1961
10		 2000 PTD 431
(1998) 232 ITR 109
Madras High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
SREE NARASIMHA TEXTILES (P.) LTD 		Indian Income Tax Act, 1961
37		 2000 PTD 3500
(1999)238 ITR 351
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
AMALGAMATIONS LIMITED 		Income Tax Act, 1961
91		 2000 PTD 427
(1998) 232 ITR 608
Allahabad High Court (India) 2000 Pandit GOVIND PRASAD MISHRA
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1922
271(l)(c) , 274		 2000 PTD 3496
(1999)238 ITR 338
Allahabad High Court (India) 2000 SUSHIL KUMAR SARAD KUMAR
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
256		 2000 PTD 416
(1998) 232 ITR 588
Sindh High Court 2000 Messrs PAKISTAN ELECTRIC FITTINGS MANUFACTURING CO., LTD. through Directors
Vs
COMMISSIONER OF Income Tax and 2 others 		Income Tax Ordinance, 1979
154,135,156,62		 2000 PTD 2407
(2000) 82 TAX 135
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
AGRAWAL GUDAKU FACTORY 		Income Tax Act, 1961
37		 2000 PTD 412
(1998) 232 ITR 584
Madras High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
T.V. SUNDARAM IYENGAR & SONS (PVT.) LTD 		Indian Income Tax Act, 1961
104		 2000 PTD 3489
238 ITR 328
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Smt. B. SAROJA DEVI 		Income Tax Act, 1961
271(1)(c)		 2000 PTD 2397
(1999) 236 ITR 203
Madras High Court (India) 2000 ANASUYA MUTHANNA
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
164		 2000 PTD 404
(1998) 232 ITR 561
Kerala High Court (India) 2000 SEEYAN PLYWOODS
Vs
INCOME-TAX OFFICER and another 		Indian Income Tax Act, 1961
139		 2000 PTD 3485
(1999)238 ITR 395
Patna High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
TATA ROBINS FRAZER LTD 		Income Tax Act, 1961
32(1)(iv)		 2000 PTD 2393
(1999) 236 ITR 206
Lahore High Court 2000 COMMISSIONER OF IncomE tax/WEALTH TAX, COMPANIES ZONE II, LAWRENCE ROAD, LAHORE
Vs
SARFARAZ ALI SHEIKH 		Income Tax Ordinance, 1979
13(1)(d)&136		 2000 PTD 374
(2000) 81 TAX 341
Andhra Pradesh High Court (India) 2000 Sri KRISHNA MOHAN ENTERPRISES
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
256		 2000 PTD 3480
(1999)238 ITR 384
Punjab and Haryana High Court (India) 2000 STATE BANK OF PATIALA
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
154,192,201,264.00		 2000 PTD 2385
(1999) 236 ITR 281
Lahore High Court 2000 OF THE PUNJAB
Vs
FEDERATION OF.PAKISTAN through Commissioner of IncomE tax, Zone B and 2 others 		Income Tax Ordinance, 1979
65		 2000 PTD 371
(2000) 81 TAX 321
Calcutta High Court (India) 2000 SARDA PLYWOOD INDUSTRIES LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
37		 2000 PTD 3454
(1999)238 ITR 354
Lahore High Court 2000 Malik LIAQUAT ALI
Vs
ASSISTANT COMMISSIONER OF IncomE tax/ WEALTH TAX, CIRCLE27, ZONEB, LAHORE and another 		Income Tax Ordinance, 1979
65		 2000 PTD 369
(2000) 81 TAX 309
Madras High Court (India) 2000 COMMISSIONER INCOME-TAX
Vs
OOTY DASAPRAKASH 		Indian Income Tax Act, 1961
31(1), 37 & 256(2)		 2000 PTD 3450
(1999)237 ITR 902
Kerala High Court (India) 2000 KERALA STATE BAMBOO CORPORATION LTD
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
139		 2000 PTD 2369
(1999) 236 ITR 288
Sindh High Court 2000 COMMISSIONER OF IncomE TaX
Vs
Messrs KHAIRUL HAYAT AMIN & CO. LTD 		Income Tax Ordinance, 1979
22,30&136(2)		 2000 PTD 363
(2000) 81 TAX 311
Bombay High Court (India) 2000 CEAT INTERNATIONAL S.A
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
9(1)(vi), (vii)		 2000 PTD 3442
237 ITR 859
2000 COMMISSIONER OF INCOME TAX
Vs
BELLIEN MICHEAL ANDRESMANT AND OTHERS 		Income Tax Act, 1961
10(14)		 2000 PTD 3342
(1999) 237 ITR 479
2000 COMMISSIONER OF IncomE TaX
Vs
ABDUL MAJEED 		Income Tax Ordinance, 1979
14&SecondSched,C1.99&S,136(2)		 2000 PTD 359
(2000) 81 TAX 317
Madras High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
BHAVANI MILLS LTD 		Indian Income Tax Act, 1961
36, 37		 2000 PTD 3440
237 ITR 865
Sindh High Court 2000 Messrs COMMODITY AND EQUIPMENT INTERNATION (PVT.) LTD., KYC
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Ordinance, 1979
62&136		 2000 PTD 334
(2000) 81 TAX 235
Kerala High Court (India) 2000 TRAVANCORE CHEMICAL AND MANUFACTURING CO. LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
41(l)		 2000 PTD 3434
237 ITR 821
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
66A		 2000 PTD 332
Madras High Court (India) 2000 SHIV CHAND DALMIA and others
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
271(1)(a)		 2000 PTD 3428
237 ITR 342
2000 V. B. C. INDUSTRIES LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
37(1)&256(2)		 2000 PTD 2365
(1999) 236 ITR 335
Income-tax Appellate Tribunal Pakistan 2000
Vs
 Income Tax Ordinance, 1979
65,13(1)(aa),63,62,59(3),59(1)		 2000 PTD 329
Allahabad High Court (India) 2000 Sri ONKAR NATHMAHENDRA
Vs
COMMISSIONER OF INCOME-TAX and another 		Indian Income Tax Act, 1961
214		 2000 PTD 3425
226 ITR 605
Madras High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
V.V. A. SHANMUGAM 		Income Tax Act, 1961
144A,263		 2000 PTD 2361
(1999) 236 ITR 878
Sindh High Court 2000 ISLAMUDDIN and 3 others
Vs
THE Income Tax OFFICER and 4 others 		Income Tax Ordinance, 1979
156,,12(13),19,21,136		 2000 PTD 306
Andhra Pradesh High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
P.B. JAI SINGH 		Indian Income Tax Act, 1961
72, 75 , 77(1)		 2000 PTD 3420
237 ITR 513
Lahore High Court 2000 ZAHUR TEXTILE MILLS LIMITED
Vs
THE CENTRAL BOARD OF REVENUE through Chairman, Government of Pakistan, Islamabad and 2 others 		Income Tax Ordinance, 1979
Sched.II,PartI,para.122D		 2000 PTD 303
(2000) 82 TAX 275
Bombay High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
Miss ESTHER P. CARVALHO and others 		Indian Income Tax Act, 1961
147(a), 148 , 149		 2000 PTD 3412
237 ITR 549
Bombay High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
JOLLY STEEL INDUSTRIES (PVT.) LTD 		Income Tax Act, 1961
37		 2000 PTD 2359
(1999) 236 ITR 881
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
80C,55,143B,50(5),50(5A),61,22(c)		 2000 PTD 291
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MANGALDAS BECHARDAS FAMILY TRUST 		Income Tax Act, 1922
 2000 PTD 2356
(1999) 236 ITR 574
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
80C,143B,50(5A)&22(C),32,22		 2000 PTD 291
(1999) 80 TAX 175
2000 PTCL 296
Peshawar High Court 2000 COMMISSIONER OF INCOME-TAX/WEALTH TAX, ZONE-A, PESHAWAR
Vs
RUSTAM KHAN, RANGE FOREST OFFICER, MANSEHRA 		Income Tax Ordinance (XXXI OF 1979)
108 , 136		 2000 PTD 3410
83 TAX 38
Sindh High Court 2000 DAWOOD COTTON MILLS
Vs
COMMISSIONER oF Income TaX 		Income Tax Act, 1922
10(4)(bb),23,18		 2000 PTD 285
Appellate Tribunal Inland Revenue 2000 Income Tax Ordinance (XXXI OF 1979)
Vs
56, 63, 64(3) 		Income Tax Ordinance (XXXI OF 1979)
56, 63, 64(3)		 2000 PTD 3407
Sindh High Court 2000 COMMISSIONER OF IncomE TaX
Vs
NATIONAL AGRICULTURE LTD., KARACHI 		Income Tax Ordinance, 1979
SecondSched,PartI,cl.99&ThirdSched,cl.7(c)		 2000 PTD 2173
(2000) 81 TAX 249 = (2000) 82 TAX 73
2000 PTCL 282
Peshawar High Court 2000 COMMISSIONER OF INCOME-TAX/WEALTH TAX, PESHAWAR, ZONE-PR
Vs
MUHAMMAD ZAHOOR, PALVESHAH FURNITURE, SUPPLY BAZAR, ABBOTTABAD 		Income Tax Ordinance (XXXI OF 1979)
108, 136		 2000 PTD 3400
84 TAX 172 = 83 TAX 27
Sindh High Court 2000 COMMISSIONER OF IncomE TaX
Vs
MUHAMMAD KASSIM 		Income Tax Act, 1922
4(2d)		 2000 PTD 280
(2000) 81 TAX 229
Lahore High Court 2000 THE DIRECTOR FINANCE (A.E.B.), WATER AND POWER DEVELOPMENT AUTHORITY, GUJRANWALA and another
Vs
COMMISSIONER OF INCOME-TAX, GUJRANWALA ZONE, GUJRANWALA and another 		Income Tax Ordinance (XXXI OF 1979)
50(4), (2), 2(29)(32), 2(34) & 34, 2(34)(a), 2(34-b)		 2000 PTD 3396
82 TAX 127 = 83 TAX 8
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
50(7-E),66A,80D,59(1),54,65,54(3)		 2000 PTD 277
Lahore High Court 2000 COMMISSIONER OF INCOME-TAX/WEALTH TAX
Vs
Messrs ENGINEERING COOPERATIVE HOUSING SOCIETY, LAHORE 		Income Tax Ordinance (XXXI OF 1979)
2(16)(a) & (b), 80-B		 2000 PTD 3388
82 TAX 52 = 83 TAX 30
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BANQUE NATIONAL DE PARIS 		Income Tax Act, 1961
40A		 2000 PTD 3199
(1999) 237 ITR 278
Sindh High Court 2000 ISLAMUDDIN and 3 others
Vs
THE Income Tax OFFICER and 4 others 		Income Tax Ordinance, 1979
Income Tax Ordinance, 1979		 2000 PTD 306
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
EGMORE BENEFIT SOCIETY LTD 		Income Tax Act, 1961
37		 2000 PTD 3191
(1999) 237 ITR 606
Supreme Court of Pakistan 2000 COMMISSIONER OF IncomE TaX
Vs
MATHUBHAI C. PATEL 		Income Tax Act, 1961
261		 2000 PTD 246
(2000) 81 TAX 394
(1999) 238 ITR 403
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
66-A(2), 66(1), 64 & 59(4), 62, 62A, 3(1)(AA), 4(2), 2(17-A) , 5, 8, 7, 59, 59(1)		 2000 PTD 3377
(2000)82 TAX 69
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MERCANTILE BANK LTD 		Income Tax Act, 1961
40A(5)		 2000 PTD 3183
(1999) 237 ITR 676
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
13(1)(aa),59D,55,56,61,62,63		 2000 PTD 19
Lahore High Court 2000 Messrs LEATHER CONNECTIONS (PVT.) LIMITED through its Chief Executive
Vs
CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD through Chairman and 2 others 		Income Tax Ordinance (XXXI OF 1979)
50(7BB)		 2000 PTD 3369
(2000)82 TAX 42 = (2000)83 TAX 1vvvvvvvvvv
Gujarat High Court (India) 2000 JYOTI ELECTRIC MOTORS LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
263		 2000 PTD 3179
(1999) 237 ITR 280
Kerala High Court (India) 2000 PALA MARKETING COOPERATIVE SOCIETY LTD
Vs
STATE OF KERALA and another 		Income Tax Act, 1961
147,148		 2000 PTD 2348
(1999) 236 ITR 604
Lahore High Court 2000 Messrs PAK ARAB FERTILIZERS (PVT.) LTD.
Vs
DEPUTY COMMISSIONER Income Tax and others 		Income Tax Ordinance, 1979
65		 2000 PTD 263
(2000) 81 TAX 224
2000 PTCL 220
Lahore High Court 2000 COMMISSIONER OF INCOME: TAX, RAWALPINDI
Vs
ABDUL RASHID, PROPRIETOR. AMIN RASHED & CO., BAZAR DALGRAN, RAWALPINDI 		Income Tax Ordinance (XXXI OF 1979)
65, 13(1)(aa)(d), 59(1-) , 136		 2000 PTD 3365
(2001)83 TAX 22
Kerala High Court (India) 2000 EMINENT ENTERPRISES
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
139,220		 2000 PTD 3177
(1999) 236 ITR 883
Madras High Court (India) 2000 N. GOPALAKRISHNAN and others
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
139,217273A		 2000 PTD 2340
(1999) 236 ITR 629
Lahore High Court 2000 ZAHUR TEXTILE MILLS LIMITED
Vs
THE CENTRAL BOARD OF REVENUE through Chairman, Government of Pakistan, Islamabad and 2 others 		Income Tax Ordinance, 1979
Sched.II,PartI,para.122D		 2000 PTD 303
(2000) 82 TAX 275
Peshawar High Court 2000 COMMISSIONER OF INCOME-TAX
Vs
MAZHAR JAVED and others 		Income Tax Ordinance (XXXI OF 1979)
116 , 136		 2000 PTD 3361
(2000)82 TAX 545
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
AMBICA MILLS LTD 		Income Tax Act, 1961
40(c)(i)40A(5)		 2000 PTD 3168
(1999) 236 ITR 921
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
CHASE TRADING CO 		Income Tax Act, 1961
28		 2000 PTD 2336
(1999) 236 ITR 665
Delhi High Court (India) 2000 DIRECTOR OF Income Tax (EXEMPTION)
Vs
Income Tax APPELLATE TRIBUNAL and another 		Income Tax Act, 1961
254(2),256(1)		 2000 PTD 201
(1998) 232 ITR 688
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
59(1) , 59A, 8		 2000 PTD 3358
Gujarat High Court (India) 2000 SUHRID GEIGY LTD
Vs
COMMISSIONER OF SUR TAX 		Income Tax Ordinance, 1979
256(2)		 2000 PTD 3147
(1999) 237 ITR 834
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
PURUSHOTTAMDAS and others 		Income Tax Act, 1961
256(2),271(1)(c)		 2000 PTD 2334
(1999) 236 ITR 573
Kerala High Court (India) 2000 GEORGE JOHN
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
143(1),239		 2000 PTD 193
(1998) 232 ITR 692
Madras High Court (India) 2000 SESHASAYEE PAPER AND BOARDS LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
37		 2000 PTD 3132
(1999) 237 ITR 488
2000 COMMISSIONER OF IncomE TaX
Vs
AGARWAL ENTERPRISES 		Income Tax Act, 1922
 2000 PTD 2330
(1999) 236 ITR 412
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
PUSHPRAJ SINGH 		Income Tax Act, 1961
45,256		 2000 PTD 190
(1998) 232 ITR 754
Lahore High Court 2000 KOHINOOR RAIWIND MILLS LIMITED and another
Vs
CENTRAL BOARD OF REVENUE through Member, Income-tax, Government of Pakistan, Islamabad and 2 others 		Income Tax Ordinance (XXXI OF 1979)
80-D-& Second Sched., cls.(118-C), (118-D) & (118-E)		 2000 PTD 3351
2001 PTCL 179 = (2000)82 TAX 539
2000 COMMISSIONER OF IncomE TaX
Vs
BAKELITE HYLAM LTD 		Income Tax Act, 1961
143256(2)		 2000 PTD 3123
(1999) 237 ITR 392
Madras High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
AYYANARAPPAN & CO 		Income Tax Act, 1961
41		 2000 PTD 2328
(1999) 236 ITR 454
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SOUTH INDIA VISCOSE LTD. 		Income Tax Act, 1961
154		 2000 PTD 184
(1998) 232 ITR 700
Karnataka High Court (India) 2000 N. VINODKUMAR & CO. and another
Vs
UNION OF INDIA and others 		Indian Income Tax Act, 1961
44-AB, 139(1) , 271-B		 2000 PTD 3347
(1999)237 ITR 502
Kerala High Court (India) 2000 OUTDOOR PUBLICITY
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
271(1)(a)		 2000 PTD 3121
(1999) 237 ITR 401
2000 COMMISSIONER OF IncomE TaX
Vs
NOVAPAN INDIA LTD 		Income Tax Act, 1961
147b		 2000 PTD 2322
(1999) 236 ITR 746
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SANGYA JAIN 		Income Tax Act, 1961
115		 2000 PTD 182
(1998) 232 ITR 666
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
GOLD PAR HOSIERY MILLS AND KNITWEAR 		Income Tax Act, 1961
256(2)		 2000 PTD 3118
(1999) 237 ITR 402
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MENEZES FARMACO 		Income Tax Act, 1961
32,43		 2000 PTD 2315
(1999) 236 ITR 780
Sindh High Court 2000 DAWOOD COTTON MILLS
Vs
COMMISSIONER oF Income TaX 		Income Tax Act, 1922
10(4)(bb),23,18		 2000 PTD 285
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
KEEN PESTICIDES (P.) LTD 		Income Tax Act, 1961
35		 2000 PTD 3113
(1999) 237 ITR 545
Madras High Court (India) 2000 Dr. V. M. SIVAPRAKASAM
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
273A		 2000 PTD 2305
(1999) 236 ITR 820
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
65,13(1)(aa),63,62,59(3),59(1)		 2000 PTD 329
Gujarat High Court (India) 2000 ASHABEN ROHITBIIAI and others
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
80T		 2000 PTD 3103
(1999) 237 ITR 561
Karnataka High Court (India) 2000 SHREE SOMESHWARA FARMERS COOPERATIVE SPINNING MILLS LTD
Vs
JOINT COMMISSIONER OF Income Tax (ASSESSMENT) and others 		Income Tax Act, 1961
143		 2000 PTD 2302
(1999) 236 ITR 829
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
H. H. MAHARANI SETHU PARVATHI BAYI through Legal Heirs 		Income Tax Act, 1961
254		 2000 PTD 173
(1998) 232 ITR 678
Gujarat High Court (India) 2000
Vs
 Income Tax Act, 1961
37(2A),Expln.2		 2000 PTD 3099
(1999) 237 ITR 415
Gujarat High Court (India) 2000 PRAFUL CHUNILAL PATEL and another
Vs
M. J. MAKWANA/ASSISTANT COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
147,148		 2000 PTD 2289
(1999) 236 ITR 832
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
66A		 2000 PTD 332
Patna High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
JUSTICES. B. SINHA 		Income Tax Act, 1961
254,256,256(1)		 2000 PTD 3092
(1999) 237 ITR 268
Patna High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
RAMDAS & SONS 		Income Tax Act, 1961
28		 2000 PTD 2286
(1999) 236 ITR 786
Madras High Court (India) 2000 COMMISSIONER OP Income Tax and another
Vs
NAGESH CINE ENTERPRISES 		Income Tax Act, 1961
37		 2000 PTD 169
(1998) 232 ITR 750
Calcutta High Court (India) 2000 HUM BOLDT WEDAG INDIA LTD. and others
Vs
ASSISTANT COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
147,148		 2000 PTD 2283
(1999) 236 ITR 845
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
ISHTIAQ HUSSAIN 		Income Tax Act, 1961
256		 2000 PTD 165
(1998) 232 ITR 673
Kerala High Court (India) 2000 TISSAN JOSEPH
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
226		 2000 PTD 2281
(1999) 235 ITR 619
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
J. K. TRANSPORT 		Income Tax Act, 1961
32		 2000 PTD 156
(1998) 231 ITR 798
Patna High Court (India) 2000 RANCHI HANDLOOM EMPORIUM
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
147		 2000 PTD 2271
(1999) 235 ITR 604
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
PYARE LAL 		Income Tax Act, 1961
2		 2000 PTD 154
(1998) 231 ITR 785
Allahabad High Court (India) 2000 RENUSAGAR POWER CO. LTD.
Vs
COMMISSIONER OF Income Tax (NO. 1) 		Income Tax Act, 1961
37		 2000 PTD 2269
(1999) 235 ITR 549
Lahore High Court 2000 Messrs AASMI PACKAGES (PVT.) LIMITED through Managing Director
Vs
COMMISSIONER OF Income Tax (APPEALS), ZONEA, LAHORE 		Income Tax Ordinance, 1979
132,132(6),132(5)		 2000 PTD 39
(2000) 81 TAX 220
2000 PTCL 153
Patna High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
KAILASH CROCKERY HOUSE 		Income Tax Act, 1961
271		 2000 PTD 2263
(1999) 235 ITR 544
Gujarat High Court (India) 2000 SARADBHAI M. LAKHANI
Vs
Income Tax OFFICER 		Income Tax Act, 1961
147		 2000 PTD 148
(1998) 231 ITR 779
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BISON KNITTING CO 		Income Tax Act, 1961
32		 2000 PTD 2259
(1999) 79 TAX 513
(1999) 235 ITR 142
Madras High Court (India) 2000 RAMAN & RAMAN (P.) LTD.
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
41,41(2).		 2000 PTD 145
(1998) 231 ITR 776
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
VELLORE ELECTRIC CORPORATION LTD 		Income Tax Act, 1961
36		 2000 PTD 2248
(1999) 235 ITR 289
Calcutta High Court (India) 2000 DEBASISH MOULIK
Vs
DEPUTY COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
143		 2000 PTD 142
(1998) 231 ITR 737
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
RANOLI INVESTMENT (P.) LTD. and others 		Income Tax Act, 1961
191		 2000 PTD 2230
(1999) 235 ITR 433
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MUHAMMAD ALI GULAM ALI 		Income Tax Act, 1961
256,271(1),(2).		 2000 PTD 139
(1998) 231 ITR 734
Federal Tax Ombudsman 2000 Messrs AFNAN INTERNATIONAL, LAHORE
Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD 		Income Tax Ordinance, 1979
56,80C,143B		 2000 PTD 2228
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
KALKULAM VILAVANCODE TALUK COOPERATIVE MARKETING SOCIETY LTD. 		Income Tax Act, 1961
256		 2000 PTD 137
(1998) 231 ITR 725
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
GARG ENGINEERING CO 		Income Tax Act, 1961
256,271		 2000 PTD 2227
(1999) 235 ITR 451
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
E.R. SQUIBB & SONS INC 		Income Tax Act, 1961
45		 2000 PTD 2222
(1999) 235 ITR 1 = (1999) 79 TAX 549
Lahore High Court 2000 Messrs CAVALRY SUPER STORE
Vs
THE Income Tax OFFICER, CIRCLE1, ZONE, LAHORE 		Income Tax Ordinance, 1979
65		 2000 PTD 133
(2002) 86 TAX 234
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
N. KRISHNAN 		Income Tax Act, 1961
146		 2000 PTD 2214
(1999) 235 ITR 386
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MORINDA COOPERATIVE SUGAR MILLS LTD 		Income Tax Act, 1961
256,37,256(2).		 2000 PTD 130
(1998) 231 ITR 685
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
PRAGATI METAL CORPORATION 		Income Tax Act, 1961
43B		 2000 PTD 2211
(1999) 235 ITR 398
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
V. I. ABRAHAM 		Income Tax Act, 1961
256,271(1)(a),256(2)		 2000 PTD 128
(1998) 231 ITR 668
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
COOPERATIVE SUGARS LTD 		Income Tax Act, 1922
 2000 PTD 2204
(1999) 235 ITR 344
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SHIV CHAND SATNAM PAUL 		Income Tax Act, 1961
2,2(14)&45.		 2000 PTD 123
(1998) 231 ITR 663
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
56,65,62,86,88,80C,143B,50(4),52,52A		 2000 PTD 2193
(2000) 82 TAX 1
2001 PTCL 43
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
V. S. SIVASUBRAMANIAM 		Income Tax Act, 1922
2		 2000 PTD 120
(1998) 231 ITR 656
Appellate Tribunal Inland Revenue 2000 COMMISSIONER OF IncomE TaX
Vs
ANJANI KUMAR & CO. (PVT) LTD 		Income Tax Ordinance, 1979
19,19(2),156		 2000 PTD 2188
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
A. KANAGASABAI MUDALIAR by Legal Heirs 		Income Tax Act, 1961
271		 2000 PTD 118
(1998) 232 ITR 810
Peshawar High Court 2000 COMMISSIONER OF IncomE TaX
Vs
Messrs ALKARAM LAMPS (PVT.) LTD., PESHAWAR and others 		Income Tax Ordinance, 1979
14,48,136,SecondSched.,		 2000 PTD 2182
(2000) 82 TAX 61
Kerala High Court (India) 2000 BENZ CORPORATION
Vs
Income Tax OFFICER and others 		Income Tax Act, 1961
127		 2000 PTD 114
(1998) 232 ITR 807
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
156,86,88,59(1),50(7C),80D,52&52A		 2000 PTD 2171
2001 PTCL 25
2000 COMMISSIONER OF IncomE TaX
Vs
ADONI AGRICULTURAL MARKET COMMITTEE 		Income Tax Act, 1961
10		 2000 PTD 113
(1998) 232 ITR 806
Lahore High Court 2000 THE COMMISSIONER OF IncomE TaX
Vs
MUHAMMAD TARIQ JAVED 		Income Tax Appellate Tribunal Rules, 1981
R.11,R.11(3)		 2000 PTD 2165
(2000) 82 TAX 67
Madras High Court (India) 2000 M. V. S. SASTRY
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
154		 2000 PTD 99
(1998) 232 ITR 651
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
156		 2000 PTD 2162
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SHIRINBAI ABDULLABHAI 		Income Tax Act, 1961
143		 2000 PTD 96
(1998) 232 ITR 895
Lahore High Court 2000 THE BANK OF PUNJAB, LAHORE
Vs
FEDERATION OF PAKISTAN through the Secretary, Ministry of Finance, Islamabad and 3 others 		Income Tax Ordinance, 1979
53,50		 2000 PTD 2159
(2000) 81 TAX 390
2001 PTCL 189
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
ARUN KUMAR SEN 		Income Tax Act, 1961
10		 2000 PTD 91
(1998) 231 ITR 945
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
66A		 2000 PTD 2157
2001 PTCL 22
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
RANE MADRAS LTD. 		Income Tax Act, 1961
210		 2000 PTD 86
(1998) 231 ITR 929
Gujarat High Court (India) 2000 AMBICA MILLS LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
37		 2000 PTD 2119
(1999) 235 ITR 264
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
KIRLOSKAR TRACTORS LTD. 		Income Tax Act, 1961
37		 2000 PTD 72
(1998) 231 ITR 849
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
E. A. RAJENDRAN 		Income Tax Act, 1961
10,15,16,17		 2000 PTD 2110
(1999) 235 ITR 514
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
PIARA SINGH 		Income Tax Act, 1961
15		 2000 PTD 70
(1998) 231 ITR 638
Delhi High Court (India) 2000 Smt. KRISHNA GUPTA
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1922
 2000 PTD 67
(1998) 231 ITR 628
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
VIJAI KUMAR RAJESH KUMAR 		Income Tax Act, 1961
185		 2000 PTD 64
(1998) 231 ITR 625
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Dr. K. GEORGE THOMAS through Executor of the Will 		Income Tax Act, 1922
 2000 PTD 2108
(1999) 235 ITR 509
Kerala High Court (India) 2000 K. VENUGOPALAN NAMBIAR
Vs
ASSISTANT COMMISSIONER OF Income Tax (ASSESSMENT) and another 		Income Tax Act, 1961
220		 2000 PTD 59
(1998) 231 ITR 607
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BHARAT CURIO STORES 		Income Tax Act, 1922
 2000 PTD 2106
(1999) 235 ITR 507
Madhya Pradesh High Court (India) 2000 RIDHKARANDAS POONAMCHAND BHURA
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1922
 2000 PTD 57
(1998) 231 ITR 604
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
G. S. R. KRISHNAMURTHY
2000 PTD 2094
(1999) 235 ITR 785
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
RAIPUR MANUFACTURING CO. 		Income Tax Act, 1961
37		 2000 PTD 54
(1998) 231 ITR 598
Rajasthan High Court India 2000 COMMISSIONER OF IncomE TaX
Vs
BANSWARA TEXTILES MILLS LTD 		Income Tax Act, 1961
256(2)		 2000 PTD 2087
(1999) 235 ITR 743
Himachal Pradesh High Court 2000 DAYAL SONS
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
256		 2000 PTD 50
(1998) 231 ITR 569
Kerala High Court (India) 2000 A. M. ZAINALABDEEN MUSALIAR
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1922
144B		 2000 PTD 3084
(1999) 237 ITR 527
Rajasthan High Court India 2000 SWAROOP CHAND KOJURAM
Vs
IISSIONER OF IncomE TaX 		Income Tax Act, 1961
131		 2000 PTD 2076
(1999) 235 ITR 732
Rajasthan High Court India 2000 COMMISSIONER OF IncomE TaX
Vs
GANGANAGAR SUGAR MILLS LTD. 		Income Tax Act, 1961
256,256(2).		 2000 PTD 44
(1998) 231 ITR 562
Gujarat High Court (India) 2000 STAR CHEMICALS PVT. LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
147,148		 2000 PTD 3076
(1999) 237 ITR 668
Punjab and Haryana High Court (India) 2000 B. M. PARMAR, DEVELOPMENT OFFICER, LIFE INSURANCE CORPORATION OF INDIA
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
2(24)(iiia),10(14),14,15,16,17		 2000 PTD 2057
(1999) 235 ITR 679
Rajasthan High Court India 2000 COMMISSIONER OF IncomE TaX
Vs
PUSHPA RAJ MEHTA 		Income Tax Act, 1961
256		 2000 PTD 3074
(1999) 237 ITR 638
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
U. P. SHOE INDUSTRIES 		Income Tax Act, 1961
254(2)		 2000 PTD 2055
(1999) 235 ITR 663
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
13(1)(aa),59D,55,56,61,62,63		 2000 PTD 19
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
I.G. BELLINE SHAFQAT MUNIR vs GOVERNMENT OF N.W.F.P. through Secretary Education, N.W.F.P., Peshawar and 5 others SHAFQAT MUNIR vs GOVERNMENT OF N.W.F.P. through Secretary Education, N.W.F.P., Peshawar and 5 others 		Income Tax Act, 1961
9		 2000 PTD 3071
(1999) 237 ITR 336
Madras High Court (India) 2000 V. RAMAKRISHANAN SONS LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
256		 2000 PTD 2051
(1999) 235 ITR 457
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
13(1)(aa),59D,55,56,61,62,63		 2000 PTD 19
(1999) 80 TAX 183
2000 PTCL 228
Karnataka High Court (India) 2000 V. M. SALGAOCAR & BROS. LTD. and others
Vs
Income Tax OFFICER and others 		Income Tax Act, 1961
194C		 2000 PTD 3063
(1999) 237 ITR 630
Kerala High Court (India) 2000 KERALA CLAYS AND CERAMIC PRODUCTS LTD
Vs
TAX RECOVERY OFFICER and others 		Income Tax Act, 1961
220		 2000 PTD 2049
(1999) 235 ITR 455
Lahore High Court 2000 SYED MAHMOOD SHAH
Vs
COMMISSIONER OF IncomE tax, CENTRAL ZONE, LAHORE and another 		Income Tax Act, 1961
13(1)(a),13(1)(b),13(1)(C)		 2000 PTD 3788
(2001) 83 TAX 132
Allahabad High Court (India) 2000 LARS COSTA ADHOM
Vs
THE C.I.T., RAWALPINDI APPELLATE TRIBUNAL INLAND REVENUE, LAHORE BENCH, LAHORE M/s. Creative Engineering Pvt. Ltd., Lahore..... vs The CIR, RTO, Lahore. ...... M/s. Creative Engineering Pvt. Ltd., Lahore..... vs The CIR, RTO, Lahore. ...... 		Income Tax Act, 1961
40A(3)		 2000 PTD 3060
(1999) 235 ITR 11
Madras High Court (India) 2000 CHOLAN ROADWAYS CORPORATION LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
37		 2000 PTD 2047
(1999) 235 ITR 473
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
56,65,62,86,88,80C,143B,50(4),52,52A		 2000 PTD 2193
(2000) 82 TAX 1
2001 PTCL 43
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
156,65,62,86,88,80C,143B,50(4),52&52A		 2000 PTD 2193
(2000) 82 TAX 59
2001 PTCL 439
Madhya Pradesh High Court (India) 2000 K. N. OIL INDUSTRIES
Vs
COMMISSIONER OF IncomETaX 		Income Tax Act, 1961
37,37(3A)		 2000 PTD 696
(1998) 232 ITR 479
Madhya Pradesh High Court (India) 2000 RAMLAL CHIRONJILAL
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
139(1),(2),(4),271(1)(a)		 2000 PTD 2043
(1999) 235 ITR 470
Kerala High Court (India) 2000 KERALA CHEMICALS AND PROTEINS LTD.
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
214(1),(1A)		 2000 PTD 2040
(1999) 235 ITR 467
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MODI INDUSTRIES 		Income Tax Act, 1961
154,214		 2000 PTD 2038
(1999) 235 ITR 464
Gauhati High Court (India) 2000 ROOPCHAND MANOJ KUMAR
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
68		 2000 PTD 2034
(1999) 235 ITR 461
Kerala High Court (India) 2000 COMMISSIONER OF Income TaX
Vs
S.P. KAYAK and RAMESH 		Income Tax Act, 1961
37		 2000 PTD 2030
(1999) 235 ITR 94
Madras High Court (India) 2000 AMALGAMATIONS LTD.
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
37		 2000 PTD 2028
(1999) 235 ITR 247
Kerala High Court (India) 2000 T.K. NARENDRAN
Vs
Income Tax OFFICER and another 		Income Tax Act, 1961
220		 2000 PTD 2025
(1999) 235 ITR 236
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
J.V. KOLTE 		Income Tax Act, 1961
10		 2000 PTD 2016
(1999) 235 ITR 239
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
R.D. RAMNATH & CO 		Income Tax Act, 1961
28		 2000 PTD 2014
(1999) 235 ITR 31
Allahabad High Court (India) 2000 MODI RUBBER LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
139,147,217		 2000 PTD 2005
(1999) 235 ITR 228
Patna High Court (India) 2000 RINA SEN
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
131		 2000 PTD 1996
(1999) 235 ITR 219
Madras High Court (India) 2000 G.K. RAVI
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
160,161,271(1)(a)		 2000 PTD 1990
(1999) 79 TAX 555
(1999) 235 ITR 208
Allahabad High Court (India) 2000 VIJAI BAHADUR SINGH
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
281		 2000 PTD 1982
(1999) 235 ITR 197
Madras High Court (India) 2000 TRICHY DISTILLERIES AND CHEMICALS LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
32,43A		 2000 PTD 1979
(1999) 235 ITR 194
Gauhati High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
J.N. SARMA and others 		Income Tax Act, 1961
256		 2000 PTD 1972
(1999) 235 ITR 170
Kerala High Court (India) 2000 Smt. NILOFER HAMEED and another
Vs
Income Tax OFFICER 		Income Tax Act, 1961
147,148		 2000 PTD 1962
(1999) 235 ITR 161
Supreme Court of Pakistan 2000 UNITED COMMERCIAL BANK
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
145		 2000 PTD 1923
(2000) 82 TAX 20
(1999) 240 ITR 355
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BEDI KARYANA STORE 		Income Tax Act, 1961
133A,143(1),256,271(1)(c),273A		 2000 PTD 1920
(1999) 235 ITR 351
Punjab and Haryana High Court (India) 2000 MOHD. YOUSUF and another
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
139,139(8),217		 2000 PTD 1916
(1999) 235 ITR 329
Kerala High Court (India) 2000 K.T. THOMAS
Vs
TAX RECOVERY OFFICER and another 		Income Tax Act, 1961
SecondSched		 2000 PTD 1913
(1996) 220 ITR 318
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
P.S. JAIN & CO. LTD 		Income Tax Act, 1961
256,256(1),256(2)		 2000 PTD 1911
(1999) 79 TAX 565
(1999) 235 ITR 287
Karnataka High Court (India) 2000 SALAR PUBLICATIONS TRUST
Vs
Income Tax OFFICER and another 		Income Tax Act, 1961
226		 2000 PTD 3053
(1999) 235 ITR 13
Supreme Court of Pakistan 2000 KAPIL MOHAN
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
2,2(24)(vii),280,280D		 2000 PTD 1902
(1999) 79 TAX 504
(1999) 235 ITR 278
Karnataka High Court (India) 2000 SALAR PUBLICATIONS TRUST
Vs
Income Tax OFFICER and another 		Income Tax Act, 1961
226		 2000 PTD 3053
(1999) 235 ITR 13
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
T. V. SUNDARAM IYENGAR & SONS 		Income Tax Act, 1961
40		 2000 PTD 1893
Madras High Court (India) 2000 SOUTHERN ROADWAYS LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
41(2),45		 2000 PTD 3043
(1999) 235 ITR 21
Gauhati High Court (India) 2000 MAKUM TEA CO. (INDIA) LTD
Vs
DEPUTY COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
143,143(1)(a)		 2000 PTD 1887
(1999) 235 ITR 484
Punjab and Haryana High Court (India) 2000 HARBHAJAN SINGH
Vs
T.C. BANSAL, I.T.O. and another 		Income Tax Act, 1961
147,148		 2000 PTD 3041
(1999) 235 ITR 431
Kerala High Court (India) 2000 JAI TRADING COMPANY
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
44,44AB,271,271B		 2000 PTD 1884
(1999) 235 ITR 481
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
KIRANBHAI H. SHELAT and another 		Income Tax Act, 1961
151,617		 2000 PTD 3014
(1999) 235 ITR 635
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BANSILAL BHAIYA 		Income Tax Act, 1961
64,64(1)(iii)		 2000 PTD 1881
(1999) 235 ITR 477
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
NAVDURGA TRANSPORT CO
2000 PTD 3011
(1999) 235 ITR 158
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SONEPAT COOPERATIVE MARKETING SOCIETY LTD. 		Income Tax Act, 1961
80,80-P,256		 2000 PTD 1879
(1999) 235 ITR 4751
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
RAM LAL RAJARAM 		Income Tax Act, 1961
36,37		 2000 PTD 3008
(1999) 235 ITR 156
Madras High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
PALANIAPPA ENTERPRISES 		Income Tax Act, 1961
22		 2000 PTD 1877
(1998) 234 ITR 635
Patna High Court (India) 2000 SAURABH KUMAR PANDEY and another
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
147(b)		 2000 PTD 3002
(1999) 235 ITR 150
Calcutta High Court (India) 2000 ASSOCIATED PIGMENTS LTD.
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
43,43B		 2000 PTD 1874
(1998) 234 ITR 589
Punjab and Haryana High Court (India) 2000 JAGIR SINGH BALRAJ KUMAR & CO
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
256(2),269-SS271D		 2000 PTD 2999
(1999) 235 ITR 146
Madras High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
PILOT PEN COMPANY (INDIA) LTD 		Income Tax Act, 1961
271,274		 2000 PTD 2997
(1999) 235 ITR 110
Kerala High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
ASPINWALL & CO. LTD Moazzam Hayat, Members Farrakh Qayyum, Members NOOR-ULKHITAB VS ELECTION COMMISSION OF PAKISTAN through Chief Election Commissioner and another NOOR-ULKHITAB VS ELECTION COMMISSION OF PAKISTAN through Chief Election Commissioner and another 		Income Tax Act, 1961
37		 2000 PTD 2993
(1999) 235 ITR 106
Delhi High Court (India) 2000 RAJASTHAN MERCANTILE CO. LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
215,216,256(2)		 2000 PTD 2980
(1999) 235 ITR 354
Delhi High Court (India) 2000 BAGRI FOUNDATION
Vs
CHIEF COMMISSIONER OF Income Tax and others 		Income Tax Act, 1922
 2000 PTD 2978
(1999) 235 ITR 99
Madras High Court (India) 2000 Smt. R. SESHAMMAL CHIDAMBARAM
Vs
CENTRAL BOARD OF DIRECT TAXES and others 		Income Tax Act, 1961
220,220(2A)		 2000 PTD 1869
(1998) 234 ITR 585
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
SHARMA MOTOR SERVICE 		Income Tax Act, 1961
256		 2000 PTD 2976
(1999) 235 ITR 89
Rajasthan High Court India 2000 COMMISSIONER OF IncomE tax
Vs
Dr. SOHANLAL 		Income Tax Act, 1961
144		 2000 PTD 1865
(1998) 234 ITR 581
Patna High Court (India) 2000 TATA TIMKEN LTD
Vs
UNION OF INDIA and others 		Income Tax Act, 1961
116,119		 2000 PTD 2967
(1999) 235 ITR 52
Bombay High Court (India) 2000 NARENDRA G. GORADIA (HUF)
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
256(1),68		 2000 PTD 1856
(1998) 234 ITR 571
Lahore High Court 2000 COMMISSIONER OF IncomE tax/WEALTH TAX, MULTAN ZONE, MULTAN
Vs
ALLAH YAR COTTON GINNING & PRESSING MILLS (PVT.) LIMITED, MULTAN ROAD, VEHARI 		Income Tax Ordinance, 1979
14&48,Second Schedule,Clause118A,118D		 2000 PTD 2958
(2000) 82 TAX 433
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
GEO INDUSTRIES AND INSECTICIDES (I) (PVT.) LTD. 		Income Tax Act, 1961
143,143(3),263		 2000 PTD 1848
(1998) 234 ITR 541
Peshawar High Court 2000 C.I.T., PESHAWAR
Vs
Messrs GHULAM SIDDIQUE, PESHAWAR 		Income Tax Ordinance, 1979
2(29)136(1)		 2000 PTD 2953
(2000) 82 TAX 426 = (2001) 83 TAX 390
Rajasthan High Court India 2000 KANHIAYALAL
Vs
COMMISSIONER.OF IncomE TaX 		Income Tax Act, 1961
69,132,132(5),256,256(2)		 2000 PTD 1843
(1998) 234 ITR 566
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
62,65,59(1),58(1)		 2000 PTD 2949
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF Income Tax
Vs
KOHINOOR TOBACCO PRODUCTS (P.) LTD 		Income Tax Act, 1961
256(1),263,143(3)		 2000 PTD 1840
(1998) 234 ITR 557
Appellate Tribunal Inland Revenue 2000
Vs
2000 PTD 2949
2000 PTCL 794
Bombay High Court (India) 2000 MURLIDHAR BHAGWANDAS
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
147		 2000 PTD 1831
(1998) 234 ITR 548
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
RAM LAL BABU LAL 		Income Tax Act, 1961
37		 2000 PTD 2944
(1998) 234 ITR 779
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
66A,62,156		 2000 PTD 1821
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
SANCHAY ANGANA TRUST and others MUHAMMAD YOUSUF SIDDIQUI vs Haji SHARIF KHAN through L.Rs. and others MUHAMMAD YOUSUF SIDDIQUI vs Haji SHARIF KHAN through L.Rs. and others 		Income Tax Act, 1961
164,256		 2000 PTD 2941
(1998) 234 ITR 772
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
62,66,66A,156		 2000 PTD 1821
Income-tax Appellate Tribunal Pakistan 2000
Vs
 Income Tax Ordinance, 1979
62,66,66A		 2000 PTD 1811
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
2000 PTD 1796
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
KASTURI MILLS LTD 		Income Tax Act, 1961
37		 2000 PTD 1793
(1998) 234 ITR 538
Karnataka High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
BHARATH EARTH MOVERS LTD 		Income Tax Act, 1961
263,263(1)		 2000 PTD 1790
(1998) 234 ITR 535
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
PIONEER ENGINEERING SYNDICATE 		Income Tax Act, 1961
256		 2000 PTD 1784
(1998) 234 ITR 503
Delhi High Court (India) 2000 SAG CONSTRUCTION ASSOCIATES
Vs
UNION OF INDIA and others 		Income Tax Act, 1961
244(1A),264		 2000 PTD 1782
(1998) 234 ITR 501
Madhya Pradesh High Court (India) 2000 DEV CHAND & SONS
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
256,256(2),271,271(2),271(1)(a),271(1)(1)(b)		 2000 PTD 1778
(1998) 234 ITR 497
2000 COMMISSIONER OF IncomE TaX
Vs
SRI DURGA TOBACCO CO. 		Income Tax Act, 1961
139,139(8)		 2000 PTD 1768
(1998) 234 ITR 487
2000 COMMISSIONER OF IncomE tax
Vs
SARASWATHI TALKIES 		Income Tax Act, 1961
2(47)47(ii)		 2000 PTD 2933
(1998) 234 ITR 756
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
J. STEAD & CO. (P.) LTD 		Income Tax Act, 1961
271(1)(a)		 2000 PTD 2930
(1998) 234 ITR 730
2000 COMMISSIONER OF IncomE TaX
Vs
OSWAL ENTERPRISES (P.) LTD 		Income Tax Act, 1961
256		 2000 PTD 1767
(1998) 234 ITR 483
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
DESHRI METAL (PVT.) LTD GHULAM NABI Vs Messrs PROGRESSIVE LABORATORIES (PVT.) LTD., KARACHI GHULAM NABI Vs Messrs PROGRESSIVE LABORATORIES (PVT.) LTD., KARACHI 		Income Tax Act, 1961
154,256		 2000 PTD 2929
(1998) 234 ITR 785
Bombay High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
SULPHUR REFINERY (PVT.) LTD 		Income Tax Act, 1961
273		 2000 PTD 1759
(1998) 234 ITR 453
Allahabad High Court (India) 2000 RENUSAGAR POWER CO. LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
263		 2000 PTD 2925
(1998) 234 ITR 782
Calcutta High Court (India) 2000 PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD. DEPUTY COMMISSIONER OF Income Tax and others
Vs
 Income Tax Act, 1961
142,142(2A)		 2000 PTD 1757
(1998) 234 ITR 481
Madras High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
LAKSHMI VILAS BANK LTD 		Income Tax Act, 1961
18,56		 2000 PTD 2923
(1998) 234 ITR 796
Kerala High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
 ncome Tax Act, 1961
144,254,147,142(1)		 2000 PTD 1754
(1998) 234 ITR 461
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
M. VASUDEVAN CHETTIAR MUHAMMAD RAFIULLAH KHAN and 127 others Vs Messrs FAUJI POLYPROPYLENE PRODUCTS MUHAMMAD RAFIULLAH KHAN and 127 others Vs Messrs FAUJI POLYPROPYLENE PRODUCTS 		Income Tax Act, 1961
45,54		 2000 PTD 2917
(1998) 234 ITR 705
Delhi High Court (India) 2000 TRIVENI ENGINEERING WORKS LTD
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
37,40,256		 2000 PTD 1748
Madhya Pradesh High Court (India) 2000 RSH VERMA AND M. KANHAIYALAL Vs COMMISSIONER OF IncomE tax Syed SAJJAD HUSSAIN
Vs
SECRETARY, ESTABLISHMENT DIVISION, CABINET SECRETARIAT, ISLAMABAD and 2 others Syed SAJJAD HUSSAIN Vs SECRETARY, ESTABLISHMENT DIVISION, CABINET SECRETARIAT, ISLAMABAD and 2 others 		Income Tax Act, 1961
256		 2000 PTD 2915
(1998) 234 ITR 702
Gauhati High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
RAFIULLA TEA AND INDUSTRIES (P.) LTD 		Income Tax Act, 1961
144		 2000 PTD 1746
(1998) 234 ITR 433
Rajasthan High Court India 2000 COMMISSIONER OF IncomE tax Vs S.M. BHATIA ASSOCIATES CHIEF DIRECTOR, CENTRAL DIRECTORATE OF NATIONAL SAVINGS, ISLAMABAD and another
Vs
RAHAT ALI SHERWANI CHIEF DIRECTOR, CENTRAL DIRECTORATE OF NATIONAL SAVINGS, ISLAMABAD and another Vs RAHAT ALI SHERWANI 		Income Tax Act, 1961
256		 2000 PTD 2912
(1998) 234 ITR 687
2000 COMMISSIONER OF IncomE TaX
Vs
TRANSPORT CORPORATION OF INDIA 		Income Tax Act, 1961
215.256,273		 2000 PTD 1744
(1998) 234 ITR 369
Gauhati High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
PURBANCHAL PRAIBHAN GOSTHI 		Income Tax Act, 1961
253		 2000 PTD 2908
(1998) 234 ITR 603
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
ADMINISTRATOR-GENERAL OF MADRAS FOR THE ESTATE OF MRS. IDA L. CHAMBERS 		Income Tax Act, 1961
57		 2000 PTD 1737
(1998) 234 ITR 351
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
BHILAI IRON FOUNDRY (P.) LTD 		Income Tax Act, 1961
256,36(1)(iii)		 2000 PTD 2906
(1998) 234 ITR 661
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SMT. LALITA M. BHAT 		Income Tax Act, 1961
2(31),4(1),70,71.		 2000 PTD 1729
(1998) 234 ITR 319
Appellate Tribunal Inland Revenue 2000
Vs
2000 PTD 2905
2001 PTCL 30
Karnataka High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
I.T.I. EMPLOYEES DEATH AND SUPERANNUATION RELIEF FUND 		Income Tax Act, 1961
11,2(15),12		 2000 PTD 1717
(1998) 234 ITR 308
Lahore High Court 2000 Messrs PAKISTAN INDUSTRIAL GASES LIMITED
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Ordinance, 1979
136		 2000 PTD 2903
(2000) 82 TAX 126
2001 PTCL 80
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
LUCAS T. V. S. LTD 		Income Tax Act, 1961
147,147(b)		 2000 PTD 1712
(1999) 79 TAX 54
(1998) 234 ITR 296
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
52,50,52A,86		 2000 PTD 2883
(2000) 82 TAX 17
2001 PTCL 88
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SINT, DURGAWATI SINGH 		Income Tax Act, 1961
256		 2000 PTD 1709
(1998) 234 ITR 249
HIGH COURT (AJ&K) 2000 ALLIED BANK OF PAKISTAN LTD., AZAD KASHMIR BRANCHES, MIRPUR Through Inam Elahi Azhar, EVP and Provincial Chief, PHQ (Punjab)
Vs
Income Tax APPELLATE TRIBUNAL, AJK COUNCIL, MUZAFFARABAD and others 		Income Tax Ordinance, 1979
134,134(5),129		 2000 PTD 2872
(2000) 82 TAX 417 = (2001) 83 TAX 404
Madhya Pradesh High Court (India) 2000 GWALIOR ROAD LINES
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
37,256		 2000 PTD 1704
(1998) 233 ITR 230
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
80C(2)(i)(ii),50(4)(5)SecondSched		 2000 PTD 2853
(2000) 82 TAX 37
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
13(1)(d),13(1)(d)(e),85,86,87,88,89,90,91,92,93,94,95,108,109,110,111,111(1),111(2),111(2A),112,113,114,115,116		 2000 PTD 1649
(2000) 81 TAX 209
2001 PTCL 63
Kerala High Court (India) 2000 SANTHOSH ELECTRICALS
Vs
Income Tax OFFICER AND ANOTHER 		Income Tax Act, 1961
139,148,217,139,209,22640,117A,148,139(8)		 2000 PTD 1645
(1998) 234 ITR 227
Delhi High Court (India) 2000 RATTAN GUPTA
Vs
UNION OF INDIA AND OTHERS 		Income Tax Act, 1961
147,148		 2000 PTD 1639
(1998) 234 ITR 220
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
PROF. P. G. A. NATH 		Income Tax Act, 1961
256,256(2)		 2000 PTD 1633
(1998) 234 ITR 854
Delhi High Court (India) 2000 JINDAL PHOTO FILMS LTD
Vs
DEPUTY COMMISSIONER OF Income Tax AND ANOTHER 		Income Tax Act, 1961
147,148		 2000 PTD 1623
(1998) 234 ITR 170
2000 NAOZAR CHENOY
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
45,48		 2000 PTD 1620
(1998) 234 ITR 95
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
HIMALAYA DRUG CO. (P.) LTD 		Income Tax Act, 1961
256		 2000 PTD 1617
(1998) 234 ITR 167
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
65		 2000 PTD 2905
2001 PTCL 30
Madras High Court (India) 2000 D. RAMASWAMY REDDIAR
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
256		 2000 PTD 1612
(1998) 234 ITR 148
Lahore High Court 2000 Messrs PAKISTAN INDUSTRIAL GASES LIMITED
Vs
COMMISSIONER OF INCOME-TAX and another 		Income Tax Ordinance (XXXI OF 1979)
136		 2000 PTD 2903
(2000)82 TAX 126
2001 PTCL 80
2000 M. SYAMALA RAO
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
45		 2000 PTD 1609
(1998) 234 ITR 140
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
52, 50, 52A , 86		 2000 PTD 2883
(2000)82 TAX 17
2001 PTCL 88
Gauhati High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
GEORGE WILLIAMSON (ASSAM) LTD 		Income Tax Act, 1961
256,37		 2000 PTD 1606
(1998) 234 ITR 130
Lahore High Court 2000 Messrs DATA DISTRIBUTION SERVICES through Sole Proprietor
Vs
DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 8, COMPANY ZONE-I, LAHORE and another 		Income Tax Ordinance (XXXI OF 1979)
65, 59(1) & 23(18)		 2000 PTD 2427
82 TAX 156
2001 PTCL 13
Delhi High Court (India) 2000 RAJ JUMAR MANGLA
Vs
CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES AND OTHERS 		Income Tax Act, 1961
142,226		 2000 PTD 1603
(1998) 234 ITR 113
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
156, 65, 62, 86, 88, 80C, 143-B, 50(4), 52 & 52A		 2000 PTD 2193
82 TAX 59
2001 PTCL 439
Madras High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
INDIAN TEXTILE PAPER TUBE CO. LTD. (NO. 2) 		Income Tax Act, 1961
32,32(1)(vi),43,43(1)		 2000 PTD 1601
(1998) 234 ITR 53
Lahore High Court 2000 THE BANK OF PUNJAB, LAHORE
Vs
FEDERATION OF PAKISTAN through the Secretary, Ministry of Finance, Islamabad and 3 others 		Income Tax Ordinance (XXXI OF 1979)
53, 50		 2000 PTD 2159
81 TAX 390
2001 PTCL 189
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF Income TaX
Vs
PUNJAB TRACTORS COOPERATIVE MULTI PURPOSE SOCIETY LTD. 		Income Tax Act, 1961
263		 2000 PTD 1593
(1998) 234 ITR 105
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
66-A		 2000 PTD 2157
2001 PTCL 22
2000 Mrs. G. Y. CHENOY
Vs
COMMISSIONER OF Income Tax 		Income Tax Act, 1961
45,48		 2000 PTD 1587
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
13(1)(d), 13(1)(d)(e), 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 108, 109, 110, 111, 111(1), 111(2), 111(2A), 112, 113, 114, 115, 116		 2000 PTD 1649
81 TAX 209
2001 PTCL 63
Karnataka High Court (India) 2000 SATISHCHANDRA & CO
Vs
COMMISSIONER OF Income TaX 		Income Tax Act, 1961
154		 2000 PTD 1580
(1998) 234 ITR 70
Madhya Pradesh High Court (India) 2000 RAMESHWAR SONI
Vs
UNION OF INDIA and others 		Income Tax Act, 1961
132		 2000 PTD 1577
(1998) 234 ITR 67
Karachi High Court 2000 COMMISSIONER OF INCOME TAX, CENTRAL ZONE-A, KARACHI
Vs
Messrs CASH & CARRY SUPER MARKET LTD., KARACHI 		Income Tax Ordinance (XXXI OF 1979)
136		 2000 PTD 808
98 TAX 2
2008 PTCL 378
Kerala High Court (India) 2000 CONTINENTAL TOURIST HOME
Vs
COMMISSIONER OF Income TaX 		Income Tax Ordinance, 1979
 2000 PTD 1575
(1998) 234 ITR 65
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
80D, 22, 30(2)(a)		 2000 PTD 3776
82 TAX 129
Delhi High Court (India) 2000 COMMISSIONER OF Income TaX
Vs
G. SAGAR SURI & SONS and others 		Income Tax Act, 1961
256		 2000 PTD 1568
(1998) 234 ITR 58
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
66A, 65, 63		 2000 PTD 3773
Kerala High Court (India) 2000 JOSEPH KURUVILLA
Vs
COMMISSIONER OF Income TaX 		Income Tax Ordinance, 2001
 2000 PTD 1564
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
59(1), 10(b), 129, 65, 61, 62, 156		 2000 PTD 3752
82 TAX 117
Madras High Court (India) 2000 CHEMPLANT ENGINEERS (P.) LTD
Vs
COMMISSIONER OF Income TaX 		Income Tax Act, 1961
256		 2000 PTD 1558
(1998) 234 ITR 23
Karnataka High Court (India) 2000 COMMISSIONER OF Income TaX
Vs
H. C. SHANKARAPPA 		Income Tax Act, 1961
256		 2000 PTD 1550
(1998) 234 ITR 15
Supreme Court of Pakistan 2000 CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD and 3 others
Vs
Messrs PAK-SAUDI FERTILIZER LTD 		Income Tax Ordinance (XXXI OF 1979)
53, 87, 129		 2000 PTD 3748
83 TAX 119
Allahabad High Court (India) 2000 INDIAN COMMISSIONER OF Income Tax
Vs
H. K. KAPOOR through Legal Heirs
2000 PTD 1546
(1998) 234 ITR 753
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SHEKHAWATI RAJPUTANA TRADING CO.(P.) LTD 		Income Tax Act, 1961
256		 2000 PTD 2833
(1999) 236 ITR 950
Supreme Court of Pakistan 2000 SUI SOUTHERN GAS COMPANY LTD
Vs
COMMISSIONER OF INCOME-TAX, COMPANIES-V, INCOME-TAX BUILDING, SHAHRAH-E-KAMAL ATATURK, KARACHI 		Income Tax Ordinance (XXXI OF 1979)
23(xviii), 136		 2000 PTD 3741
83 TAX 113
2000 Y. V. SUBBA RAO
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
176		 2000 PTD 2830
(1999) 236 ITR 932
Madras High Court (India) 2000 TRADERS AND TRADERS
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1922
 2000 PTD 2818
(1999) 236 ITR 269
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF Income Tax
Vs
K. C. MAHAJAN 		Income Tax Act, 1961
45		 2000 PTD 1536
(1998) 234 ITR 235
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance (XXXI OF 1979)
156, 59(4), 61, 62, 13(1)(c), (d)		 2000 PTD 3732
82 TAX 96
Kerala High Court (India) 2000 CENTRAL. BOARD OF DIRECT TAXES
Vs
COCHIN GOODS TRANSPORT ASSOCIATION 		Income Tax Act, 1961
194		 2000 PTD 2811
(1999) 236 ITR 993
Bombay High Court (India) 2000 COMMISSIONER OF Income TaX
Vs
HARIHAR JETHALAL JARIWALLA 		Income Tax Act, 1961
215		 2000 PTD 1531
(1998) 234 ITR 1
Madras High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
TAMIL NADU GOVERNMENT SUPPLIES CORPORATION LIMITED 		Indian Income Tax Act, 1961
263		 2000 PTD 3712
238 ITR 274
Bombay High Court (India) 2000 SASWAD MALI SUGAR FACTORY LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
28,56		 2000 PTD 2798
(1999) 236 ITR 706
Punjab and Haryana High Court (India) 2000 KISHAN CHAND
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
72		 2000 PTD 1525
(1998) 234 ITR 808
Kerala High Court (India) 2000 HOTEL AND ALLIED. TRADES (P.) LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
32A		 2000 PTD 3708
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
AMALGAMATIONS LTD 		Income Tax Act, 1961
283,237		 2000 PTD 2796
(1999) 236 ITR 430
Supreme Court of Pakistan 2000 COMMISSIONER OF Income TaX
Vs
THANTHI TRUST 		Income Tax Act, 1961
11		 2000 PTD 1494
(2000) 81 TAX 437
(1999) 239 ITR 502
Delhi High Court (India) 2000 GEDORE TOOLS (PVT.) LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
2(24)(vb), 28(iiib)		 2000 PTD 3702
238 ITR 268
2000 COMMISSIONER OF IncomE TaX
Vs
NEW SRINIVASA CONSTRUCTION CO 		Income Tax Act, 1961
256,263		 2000 PTD 2791
(1999) 236 ITR 503
Supreme Court of Pakistan 2000 MYSORE MINERALS LTD.
Vs
COMMISSIONER OF Income Tax 		Income Tax Act, 1961
32		 2000 PTD 1486
(2000) 81 TAX 487
(1999) 239 ITR 775
Allahabad High Court (India) 2000 AMAR CHAND AGRAWAL; and others
Vs
COMMISSIONER OF INCOME-TAX and others 		Indian Income Tax Act, 1961
220 , Sched. II, R.66		 2000 PTD 3688
238 ITR 240
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
T. V. SUNDARAM IYENGAR & SONS LTD 		Income Tax Act, 1961
104,244		 2000 PTD 2776
(1999) 236 ITR 524
Supreme Court of Pakistan 2000 MYSORE MINERALS LTD.
Vs
COMMISSIONER OF Income Tax 		Income Tax Act, 1961
32		 2000 PTD 1486
(2000) 81 TAX 487
(1999) 239 ITR 775
Madras High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
POPULAR LUNGHI CO 		Indian Income Tax Act, 1961
271(1)(c)		 2000 PTD 3677
238 ITR 229
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
HOWRAH FLOUR MILLS LTD 		Income Tax Act, 1961
36(1)(vii),(2)		 2000 PTD 2765
(1999) 236 ITR 156
Supreme Court of Pakistan 2000 MYSORE MINERALS LTD
Vs
COMMISSIONER OF Income TaX 		Income Tax Act, 1961
32		 2000 PTD 1486
(1999) 239 ITR 775 = (2000) 81 TAX 487
Kerala High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
VRINDAVAN HOTELS (P.) LTD 		Indian Income Tax Act, 1961
32A(2)(b)(iii)		 2000 PTD 3674
238 ITR 224
Kerala High Court (India) 2000 B. INDIRA RANI
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
156,220		 2000 PTD 2761
(1999) 237 ITR 20
Supreme Court of Pakistan 2000 COMMISSIONER OF Income Tax
Vs
BHARAT CARBON and RIBBON MANUFACTURING CO. (P.) LTD 		Income Tax Act, 1961
256		 2000 PTD 1481
(1999) 239 ITR 505
Gujarat High Court (India) 2000 Manish R. Bhatt for Applicant
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
256		 2000 PTD 3672
238 ITR 148
Delhi High Court (India) 2000 Income Tax OFFICER
Vs
PREM CHAND BANSAL & SONS 		Income Tax Act, 1961
256		 2000 PTD 2755
(1999) 237 ITR 65
Supreme Court of Pakistan 2000 GENERAL INSURANCE CORPORATION OF INDIA
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
44,Sched.I,R.5,199,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,256(1),44		 2000 PTD 1471
(1999) 240 ITR 139 = (2000) 82 TAX 10
Gujarat High Court (India) 2000 BARODA SPINNING AND WEAVING MILLS CO. LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
28		 2000 PTD 3669
238 ITR 221
Bombay High Court (India) 2000 Mrs. AMY F. CAMA (TRUSTEE OF THE ESTATE OF LATE M. R. ADENWALLA)
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
54,161		 2000 PTD 2744
(1999) 237 ITR 82
Supreme Court of Pakistan 2000 COMMISSIONER OF INCOME TAX
Vs
Sardar ARJUN SINGH AHLUWALIA 		Income Tax Act, 1961
15		 2000 PTD 1467
(2000) 82 TAX 33 = (1999) 240 ITR 693
Kerala High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
DIZA ELECTRICALS 		Indian Income Tax Act, 1961
189(1)		 2000 PTD 3665
238 ITR 924
Karnataka High Court (India) 2000 S. TAKENAKA
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
17		 2000 PTD 2741
(1999) 237 ITR 112
Lahore High Court 2000 AWAIS SHEIKH
Vs
FEDERATION OF PAKISTAN through Chairman, Central Board of Revenue, Islamabad and 2 others. 		Income Tax Rules, 1982
158,158,161,162		 2000 PTD 1450
Gujarat High Court (India) 2000 MEGHDOOT LAMINART (PVT.) LTD
Vs
RAJIV SINHA 		Indian Income Tax Act, 1961
41 (1)		 2000 PTD 3659
238 ITR 918
Madras High Court (India) 2000 P. RAMASAMY
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
220		 2000 PTD 2731
(1999) 237 ITR 169
Income-tax Appellate Tribunal Pakistan 2000
Vs
 Income Tax Ordinance, 1979
59,59(1),66,66A		 2000 PTD 1447
Madras High Court (India) 2000 RALASUBRAMANIA MILLS LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
139, 217		 2000 PTD 3653
238 ITR 913
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Sri HARI MILLS (PVT.) LTD COMMISSIONER OF IncomE tax Vs ARVIND MILLS LTD 		Income Tax Act, 1961
37		 2000 PTD 2729
(1999) 237 ITR 188
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
59,59(1),63		 2000 PTD 1444
Kerala High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
P.K. NARAYANAN 		Indian Income Tax Act, 1961
27I(1)(c)		 2000 PTD 3645
(1999)238 ITR 905
Madras High Court (India) 2000 K. BHAGAVATHEESWARAN
Vs
INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA and another 		Income Tax Act, 1961
44		 2000 PTD 2720
(1999) 237 ITR 208
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
59,59(1),65		 2000 PTD 1443
Haryana High Court India 2000 COMMISSIONER OF INCOME-TAX
Vs
HANSA AGENCIES (PRIVATE) LIMITED 		Indian Income Tax Act, 1961
144B		 2000 PTD 3643
238 ITR 206
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
RAM BAHADUR THAKUR LTD 		Income Tax Act, 1922
10		 2000 PTD 2714
(1999) 237 ITR 217
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
66,66A,66A(1)(aa)		 2000 PTD 1438
Madras High Court (India) 2000 Sri KRISHNA MERCERISERS
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
185		 2000 PTD 2707
(1999) 237 ITR 223
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
62,62(1),24,24(c),50,50(4),80,80CC(2),143,143B		 2000 PTD 1437
Bombay High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
GWALIOR RAYON SILK MANUFACTURING (WEAVING) CO. LTD 		Income Tax Ordinance, 1979
37		 2000 PTD 2691
(1999) 237 ITR 253
Supreme Court of Pakistan 2000 DALMIA CEMENT LTD.
Vs
COMMISSIONER OF INCOME TAX 		Income Tax Act, 1961
 2000 PTD 1384
(2000) 81 TAX 183 = (1999) 237 ITR 617
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
23,23(vii)		 2000 PTD 2668
(2000) 81 TAX 265
Supreme Court of Pakistan 2000 C. A. No. 3476 of 1993 ORISSA STATE WAREHOUSING CORPORATION VS COMMISSIONER OF IncomE tax
Vs
C. As. Nos. 4042 to 4048 of 1994 RAJASTHAN STATE WAREHOUSING CORPORATION VS COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
10		 2000 PTD 1365
(1999) 237 ITR 589
Appellate Tribunal Inland Revenue 2000 AJAY MEDICAL AGENCY
Vs
COMMISSIONER OF IncomE tax 		Income Tax Ordinance, 1979
52R50(4),50(8)(b)		 2000 PTD 2664
(2000) 81 TAX 289
2000 COMMISSIONER OF IncomE tax
Vs
RASSI CEMENT LTD. 		Income Tax Act, 1961
57		 2000 PTD 744
(1998) 232 ITR 554
Peshawar High Court 2000 BIBI GUL SAJJAD
Vs
ASSISTANT COMMISSIONER IncomE tax, Income Tax DEPARTMENT, PESHAWAR and 4 others 		Income Tax Ordinance, 1979
130		 2000 PTD 2662
2002 PTCL 142
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
RAVICHANDRAN 		Income Tax Act, 1961
32		 2000 PTD 741
(1998) 232 ITR 634
Punjab and Haryana High Court (India) 2000 BECO ENGINEERING CO. LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
40A(5)		 2000 PTD 2652
(1999) 236 ITR 344
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
50(7-E),66A,80D,59(1),54,65,54(3)		 2000 PTD 277
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BALAJI ENTERPRISES 		Income Tax Act, 1961
256,37		 2000 PTD 2624
(1999) 236 ITR 589
Kerala High Court (India) 2000 S. A. WAHAB
Vs
Income Tax OFFICER and another 		Income Tax Act, 1961
220,220(2),(2A),264		 2000 PTD 735
(1998) 232 ITR 624
Calcutta High Court (India) 2000 NATIONAL ENGINEERING INDUSTRIES LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
37		 2000 PTD 2619
(1999) 236 ITR 577
Calcutta High Court (India) 2000 SALBONI HATCHERIES and another
Vs
UNION OF INDIA and others 		Income Tax Act, 1961
143,253		 2000 PTD 732
(1998) 232 ITR 612
Calcutta High Court (India) 2000 DEPUTY COMMISSIONER OF Income Tax and others
Vs
CENTRAL CONCRETE AND ALLIED PRODUCTS LIMITED and another 		Income Tax Act, 1961
244A		 2000 PTD 2609
(1999) 236 ITR 595
Madhya Pradesh High Court (India) 2000 KAMAL KISHORE & CO. and 2 others
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
253		 2000 PTD 727
(1998) 232 ITR 668
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
T. S. SRINIVASAN and others 		Income Tax Act, 1961
52		 2000 PTD 2605
(1999) 236 ITR 612
2000 COMMISSIONER OF IncomE TaX
Vs
VENKATESWARA TRADERS 		Income Tax Act, 1961
256,256(2)		 2000 PTD 725
(1998) 232 ITR 788
2000 COMMISSIONER OF IncomE TaX
Vs
ANDHRA PRADESH INDUSTRIAL INFRASTRUCTURE CORPORATION 		Income Tax Act, 1961
22,28		 2000 PTD 2601
(1999) 236 ITR 648
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
HINDUSTAN MILLS AND ELECTRICAL STORES 		Income Tax Act, 1961
69,69B		 2000 PTD 723
(1998) 232 ITR 421
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
HANSALAYA PROPERTIES 		Income Tax Act, 1961
256,28,45		 2000 PTD 2595
(1999) 236 ITR 660
Madras High Court (India) 2000 GNANAMBIKAI MILLS LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
43,43A		 2000 PTD 720
(1998) 232 ITR 434
Calcutta High Court (India) 2000 PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD. and another
Vs
DEPUTY COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
142		 2000 PTD 2582
(1999) 236 ITR 671
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
JAMIYATRAI RAJPAL 		Income Tax Act, 1961
37		 2000 PTD 717
(1998) 232 ITR 437
Gujarat High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
AHMEDABAD EAGLE ENGG. (PVT.) LTD. 		Indian Income Tax Act, 1961
256, 256(1)		 2000 PTD 3639
238 ITR 197
Kerala High Court (India) 2000 CMISSIONER OF IncomE TaX
Vs
DHARMADEEPTI 		Income Tax Act, 1961
11,l4(1)(a),13(1)(bb)		 2000 PTD 2576
(1999) 236 ITR 397
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
JAMIYATRAI RAJPAL 		Income Tax Act, 1961
37		 2000 SLD 249
(1998) 232 ITR 437
Madras High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
A. VAIRAPRAKASAM 		Indian Income Tax Act, 1961
64		 2000 PTD 3635
(1999)238 ITR 568
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
POULOSE AND MATHEN (PVT.) LTD 		Income Tax Act, 1961
32,43(1),Expln.3		 2000 PTD 2563
(1999) 236 ITR 416
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
TAMILNADU MERCANTILE BANK LTD 		Income Tax Act, 1961
37		 2000 PTD 715
(1998) 232 ITR 454
Patna High Court (India) 2000 PARIKH ENGINEERING AND BODY BUILDING CO. LTD. and another
Vs
UNION OF INDIA and others 		Indian Income Tax Act, 1961
115, 115J, 143, 143(1), 143(3)		 2000 PTD 3620
238 ITR 554
Allahabad High Court (India) 2000 GEEP INDUSTRIAL SYNDICATE LTD
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
147,148,256		 2000 PTD 704
(1998) 232 ITR 456
Gauhati High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
M.L. AGARWALLA 		Indian Income Tax Act, 1961
256, 32, 32A		 2000 PTD 3612
236 ITR 603
Punjab and Haryana High Court (India) 2000 VENUS INDUSTRIAL CORPORATION
Vs
ASSISTANT COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
147,148		 2000 PTD 2559
(1999) 236 ITR 742
Madras High Court (India) 2000 VIJAY HEMANT FINANCE AND ESTATES LTD.
Vs
INCOME-TAX OFFICER and another 		Indian Income Tax Act, 1961
194, 194A, 197, 197A, 201, 37AA		 2000 PTD 3603
238 ITR 282
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Dr. D. L. RAMACHANDRA RAO 		Income Tax Act, 1961
2,45,80T,256(2)		 2000 PTD 2553
(1999) 236 ITR 51
Bombay High Court (India) 2000 COLOUR CHEM LIMITED
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
32A, 40A,37		 2000 PTD 3599
238 ITR 171
Calcutta High Court (India) 2000 J.M.D. MEDICARE LTD. and another
Vs
UNION OF INDIA and others 		Income Tax Act, 1961
10,10(15)(iv)(c)		 2000 PTD 697
(1998) 232 ITR 467
Kerala High Court (India) 2000 ATTUKAL JEWELLERY
Vs
ASSISTANT COMMISSIONER OF INCOME-TAX and others 		Indian Income Tax Act, 1961
null		 2000 PTD 3598
238 ITR 185
Madhya Pradesh High Court (India) 2000 K. N. OIL INDUSTRIES
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
37,37(3A)		 2000 PTD 696
(1998) 232 ITR 479
Delhi High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
DELHI AUTOMOBILES (P.) LTD. 		Indian Income Tax Act, 1961
256, 263		 2000 PTD 3595
238 ITR 627
Madhya Pradesh High Court (India) 2000 NIRMAL UDYOG
Vs
COMMISSIONER OF Income Tax and another 		Income Tax Act, 1961
154		 2000 PTD 686
(1998) 232 ITR 493
Madras High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
MADRAS FERTILIZERS LTD. 		Indian Income Tax Act, 1961
35, 35D, 32		 2000 PTD 3593
238 ITR 672
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
G. S-. AUTO INDUSTRIES (PVT.) LTD 		Income Tax Act, 1961
256		 2000 PTD 2549
(1999) 236 ITR 65
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MIDLAND RUBBERS AND PRODUCE CO. LTD 		Income Tax Act, 1961
31,37		 2000 PTD 684
(1998) 232 ITR 530
Kerala High Court (India) 2000 MANUEL SONS WINES
Vs
Income Tax OFFICER and others 		Income Tax Act, 1961
215,217		 2000 PTD 2545
(1999) 236 ITR 909
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
GANESHI LAL & SONS 		Income Tax Act, 1961
187,42,35B		 2000 PTD 677
(1998) 232 ITR 914
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
A. VADIVEL CHETTIAR 		Income Tax Act, 1961
271,274		 2000 PTD 2543
(1999) 236 ITR 910
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
GANI BHAI WAHAB BHAI 		Income Tax Act, 1961
256		 2000 PTD 673
(1998) 232 ITR 900
Delhi High Court (India) 2000 AROON K. BASAK
Vs
UNION OF INDIA and others 		Income Tax Act, 1922
 2000 PTD 2541
(1999) 236 ITR 931
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SUPRIYA ENTERPRISES 		Income Tax Act, 1961
256		 2000 PTD 665
(1998) 232 ITR 887
Gauhati High Court (India) 2000 GUPTA AGRO-FARM and others
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
263		 2000 PTD 2538
(1999) 236 ITR 978
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
S. B. RAJ 		Income Tax Act, 1961
256		 2000 PTD 663
(1998) 232 ITR 874
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
65,65(1),13(1)(d)&59(1)		 2000 PTD 2531
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
TRUSTEES OF KESHAV MOHTA FAMILY TRUST 		Income Tax Act, 1961
164		 2000 PTD 660
(1998) 232 ITR 875
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
T. P. S. H. SOKKALAL 		Income Tax Act, 1961
163		 2000 PTD 2524
(1999) 236 ITR 981
Gauhati High Court (India) 2000 THAKURSIDAS BANWARILAL
Vs
COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
147		 2000 PTD 652
(1998) 232 ITR 846
Andhra Pradesh High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
BHOORATNAM & CO. 		Indian Income Tax Act, 1961
32, 32A, 154		 2000 PTD 3591
238 ITR 674
Kerala High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Smt. P. M. CELINE 		Income Tax Act, 1961
271,273		 2000 PTD 2519
(1999) 236 ITR 988
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BIMETAL BEARINGS LTD. 		Income Tax Act, 1961
84,140A,154,140		 2000 PTD 647
(1998) 232 ITR 542
Delhi High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
POPULAR JEWELLERS 		Indian Income Tax Act, 1961
256, 256(1), 256(2), 271		 2000 PTD 3587
238 ITR 676
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
VITHALBHAI P. PATEL 		Income Tax Act, 1961
45		 2000 PTD 2516
(1999) 236 ITR 1001
2000 INDWELL CONSTRUCTIONS
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
145		 2000 PTD 644
(1998) 232 ITR 776
Calcutta High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
BASANT INVESTMENT CORPORATION 		Indian Income Tax Act, 1961
256		 2000 PTD 3582
238 ITR 680
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Smt. SAVITHIRI SAM 		Income Tax Act, 1961
2(22)(e)		 (1999) 236 ITR 1003
2000 PTD 2511
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Smt. JOYTSNA PODDAR 		Income Tax Act, 1961
263		 2000 PTD 641
(1998) 232 ITR 759
Madras High Court (India) 2000 SESHASAYEE PAPER AND BOARDS LIMITED
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
125, 125A, 263, 32		 2000 PTD 3580
238 ITR 683
Calcutta High Court (India) 2000 PEICO ELECTRONICS AND ELECTRICALS LIMITED and another
Vs
DEPUTY COMMISSIONER OF Income Tax and others 		Income Tax Act, 1961
143		 2000 PTD 2506
(1999) 236 ITR 702
Punjab and Haryana High Court (India) 2000 UNION OF INDIA and another
Vs
AMRIT LAL SOOD and others 		Civil Procedure Code (V of 1908)
O.XXII,R.4		 2000 PTD 634
(1998) 232 ITR 546
Madras High Court (India) 2000 COMMISSIONER.OF IncomE TaX
Vs
INDIA RADIATORS LTD 		Income Tax Act, 1961
37		 2000 PTD 2503
(1999) 236 ITR 719
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
P. JOSEPH SWAMINATHAN 		Income Tax Act, 1961
256,271(1)(a)		 2000 PTD 632
(1998) 232 ITR 958
Gujarat High Court (India) 2000 BHAGWANDAS J. PATEL
Vs
DEPUTY COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
179		 2000 PTD 3577
238 ITR 127
Kerala High Court (India) 2000 PREMIER BREWERIES LTD
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
37		 2000 PTD 2495
(1999) 236 ITR 726
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
JANTA COOPERATIVE SUGAR MILLS LTD 		Income Tax Act, 1961
256,256(2)		 2000 PTD 628
(1998) 233 ITR 955
Kerala High Court (India) 2000 MAHESH B. SHAH
Vs
ASSISTANT COMMISSIONER OF INCOME-TAX and another 		Indian Income Tax Act, 1961
37		 2000 PTD 3573
238 ITR 130
Madras High Court (India) 2000 COMMISSIONER OF INCOME TAX
Vs
EGMORE BENEFITS SOCIETY LTD 		Income Tax Act, 1961
37		 2000 PTD 2493
(1999) 236 ITR 459
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
N. K. RAJGARHIA 		Income Tax Act, 1961
256,256(2)		 2000 PTD 622
(1998) 233 ITR 949
2000 USHA BELTRON LTD.
Vs
COMMISSIONER OF INCOME TAX 		Indian Income Tax Act, 1961
32, 32A, 33, 43A		 2000 PTD 3566
238 ITR 133
INCOME-TAX APPELLATE TRIBUNAL PAKISTAN 2000
Vs
 Income Tax Ordinance, 1979
27		 2000 PTD 1396
(2000) 81 TAX 95
2000 PTCL 621
Madras High Court (India) 2000 PETITIONER(S): COMMISSIONER OF INCOME-TAX
Vs
RESPONDENT(S): M. N. SULAIMAN 		Indian Income Tax Act, 1961
263		 2000 PTD 3562
138 ITR 139
2000 B. R. ASSOCIATES
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1922
 2000 PTD 2489
(1999) 236 ITR 465
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MACNEILL MAGORE LTD. 		Income Tax Act, 1961
263		 2000 PTD 618
(1998) 232 ITR 945
Calcutta High Court (India) 2000 PETITIONER(S): J.C.T. LIMITED AND ANOTHER
Vs
PETITIONER(S): COMMISSIONER OF INCOME-TAX AND OTHERS 		Indian Income Tax Act, 1961
263, 226		 2000 PTD 3557
238 ITR 143
Punjab and Haryana High Court (India) 2000 ESCORTS EMPLOYEES ANCILLARIES
Vs
COMMISSIONER OF IncomE tax 		Income Tax Act, 1961
35AB,256		 2000 PTD 2488
(1999) 236 ITR 468
Allahabad High Court (India) 2000 VIJAI BAHADUR SINGH
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
256		 2000 PTD 608
(1998) 232 ITR 934
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
COATES OF INDIA LTD. 		Income Tax Act, 1961
36,36(1)(vii)		 2000 PTD 598
(1999) 79 TAX 481
(1998) 232 ITR 324
Madhya Pradesh High Court (India) 2000 Smt. PRAMILA
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
256		 2000 PTD 595
(1998) 232 ITR 262
Madras High Court (India) 2000 M. RAMALAKSHMI REDDI
Vs
COMMISSIONER OF IncomE TaX 		Income Tax Act, 1961
10		 2000 PTD 587
(1998) 232 ITR 281
Madhya Pradesh High Court (India) 2000 COMMISSJONER OF IncomE TaX
Vs
Smt. GAYATRI DEVI BIRLA 		Income Tax Act, 1961
40		 2000 PTD 584
(1998) 232 ITR 279
Gauhati High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
BACHRAJ DUGAR 		Income Tax Act, 1961
35		 2000 PTD 581
(1998) 232 ITR 2901
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MAHAVIR STORES 		Income Tax Act, 1961
40,40A(3)		 2000 PTD 579
(1998) 232 ITR 300
Allahabad High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MANOHAR GLASS WORKS 		Income Tax Act, 1961
254		 2000 PTD 575
(1998) 232 ITR 302
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SHIVNARAYAN JAMNALAL & CO. 		Income Tax Act, 1961
271,271(1)(c)		 2000 PTD 572
(1998) 232 ITR 311
Punjab and Haryana High Court (India) 2000 PETITIONER(S): COMMISSIONER OF INCOME TAX
Vs
RESPONDENT(S): S.L. SINGHAL, DEVELOPMENT OFFICER 		Indian Income Tax Act, 1961
15, 16		 2000 PTD 3555
238 ITR 170
Gujarat High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
SAURASHTRA BOTTLING (PVT.) LTD 		Income Tax Act, 1961
263		 2000 PTD 563
(1998) 232 ITR 270
Madras High Court (India) 2000 THANTHI TRUST
Vs
ASSISTANT COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
254(1)		 2000 PTD 3547
238 ITR 47
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
P. R. DEVARAJ 		Income Tax Act, 1961
139		 2000 SLD 218
(1998) 232 ITR 249
Madras High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
S. NATARAJAN 		Income Tax Act, 1961
41,45		 2000 PTD 2483
(1999) 236 ITR 472
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE tax
Vs
GORELAL DUBEY 		Income Tax Act, 1961
43		 2000 PTD 556
(1998) 232 ITR 246
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
AJAY METALS 		Income Tax Act, 1961
32		 2000 PTD 2481
(1999) 236 ITR 507
2000 COMMISSIONER OF IncomE TaX
Vs
Sri VIJAYALAKSHMI MINERAL AND TRADING CO. 		Income Tax Act, 1961
139.32(2),139(10),256(2)		 2000 PTD 552
(1998) 232 ITR 243
Haryana High Court India 2000 VIVEK GUPTA
Vs
CENTRAL BOARD OF DIRECT TAXES and others 		Indian Income Tax Act, 1961
147		 2000 PTD 3545
238 ITR 124
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Income Tax APPELLATE TRIBUNAL and another 		Income Tax Act, 1961
256		 2000 PTD 542
(1998) 232 ITR 207
Andhra Pradesh High Court (India) 2000 CITY DRY FISH COMPANY
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
271(1)(c)		 2000 PTD 3543
(1999)238 ITR 63
Calcutta High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Smt. SOYA BAJORIA 		Income Tax Act, 1961
144		 2000 PTD 538
(1998) 232 ITR 202
Madras High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
INDIAN EXPRESS NEWSPAPERS (MADURAI) (P.) LTD 		Indian Income Tax Act, 1961
36		 2000 PTD 3537
(1999)238 ITR 70
Bombay High Court (India) 2000 OIL AND NATURAL GAS COMMISSION
Vs
McDERMOTT INTERNATIONAL. INC 		Income Tax Act, 1961
162		 2000 PTD 2471
(1999) 236 ITR 544
Madhya Pradesh High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
Smt. LAXMIDEVI NATANI and 2 others 		Income Tax Act, 1961
2(47),45,256		 2000 PTD 533
(1998) 232 ITR 198
Karnataka High Court (India) 2000 BHARAT CONDUCTORS (PVT.) LTD
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
139		 2000 PTD 3535
(1999)238 ITR 89
Bombay High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
CEMENT ALLOCATION AND COORDINATING ORGANIZATION 		Income Tax Act, 1922
 2000 PTD 2463
(1999) 236 ITR 553
Madras High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
K.P.V. SHAIK MOHAMMED ROWTHER & CO. (R.) LTD. 		Income Tax Act, 1961
212(3)		 2000 PTD 530
(1998) 232 ITR 176
Gujarat High Court (India) 2000 COMMISSIONER OF INCOME-TAX
Vs
VIDYAGAURI NATVERLAL and others 		Indian Income Tax Act, 1961
271(1)(c)		 2000 PTD 3529
(1999)238 ITR 91
Delhi High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
MAHARISHI VED VIGYAN VISHWA VIDYA PEETHAM 		Income Tax Ordinance, 1979
254		 2000 PTD 524
(1998) 232 ITR 170
Haryana High Court India 2000 Smt. LAXMI MITTAL
Vs
COMMISSIONER OF INCOME-TAX 		Indian Income Tax Act, 1961
null		 2000 PTD 3526
(1999)238 ITR 97
Punjab and Haryana High Court (India) 2000 COMMISSIONER OF IncomE TaX
Vs
KISHAN GOPAL SHITAL PARSHAD 		Income Tax Act, 1961
77		 2000 PTD 2460
(1999) 236 ITR 145
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
2(20)(31)&50(6A),FirstSched.,PartV,para.D&SecondSched.,Part1,c1.80(ii),2(20)&12(11)		 2000 PTD 507
Delhi High Court (India) 2000 BHIKA RAM and others
Vs
UNION OF INDIA and others 		Indian Income Tax Act, 1961
194		 2000 PTD 3524
(1999)238 ITR 113
Appellate Tribunal Inland Revenue 2000
Vs
 Income Tax Ordinance, 1979
108(b)(ii),139&55		 2000 PTD 505
M/S. KOHINOOR ENERGY LTD, LAHORE
Vs
CIR (ZONE-II), LTU, LAHORE 		Income Tax Ordinance (XLIX of 2001)
39, 40(4), 113, 120(1), 122, 122(5), 122(5A)		 (2021)123 TAX 165
THE COMMISSIONER INLAND REVENUE, PESHAWAR (IN ALL CASES)
Vs
TARIQ MEHMOOD (in C.A.26-29/15) 		Income Tax Ordinance, 2001
63, 114(3), 114(4), 116(2A), 122A, 122B, 122C, 122C(1), 127, 127(1) 		(2021)123 TAX 83

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