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.
PETITIONER(S): IMRAN QADEER Vs
RESPONDENT(S): (1) FEDERATION OF PAKISTAN, (2) FEDERAL TAX OMBUDSMAN, (3) M/S. HELIUM (PVT.) LTD. & OTHERS.
Income Tax Ordinance, 2001 122,127,129
2024 PTD 1163
2023 SHC 1062 2024 PTCL 167
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
CUSTOMS APPELLATE TRIBUNAL
2024
DIRECTOR OF POST CLEARANCE AUDIT THROUGH ASSISTANT DIRECTOR, DIRECTORATE POST CLEARANCE AUDIT CUSTOMS HOUSE, KARACHI Vs
MESSRS ESSEFF TRADER THROUGH EXPERT LAW ASSOCIATE AND ANOTHER
Income Tax Ordinance, 2001 148
2024 PTD 349
Lahore High Court
2024
MST. SADIA ISHFAQ Vs
CHIEF COMMISSIONER AND 6 OTHERS
Income Tax Ordinance, 2001 216(1),216(3)(m)
2024 PTD 869
Lahore High Court
2024
MST. SADIA ISHFAQ Vs
CHIEF COMMISSIONER AND 6 OTHERS
Income Tax Ordinance, 2001 216(1),216(3)(m)
2024 PTD 869
Lahore High Court, Multan Bench, Multan
2024
COMMISSIONER INLAND REVENUEVSZIA-UR-REHMAN Vs
Income Tax Ordinance, 2001 120,122,122(4),177,177(6),177(6A),
2024 PTD 1029
Lahore High Court
2024
MESSRS RADIANT MEDICAL (PVT.) LIMITED VSTHE FEDERAL BOARD OF REVENUE AND OTHERS Vs
Income Tax Ordinance, 2001 127,140,140(1)
2024 PTD 1017
130 TAX 204
Peshawar High Court
2024
COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, PESHAWARVSISLAMIC INVESTMENT BANK LTD. PESHAWAR CANTT. Vs
Income Tax Ordinance, 2001 11(1),11(1)(a)(ii),23,23(1)(xxi),62,111(2)(a),133(3),133(5)
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. CP Nos. D6768 of 2020 MR. MOHSIN ALI NATHANI THROUGH M/S. ANWAR KASHIF
Income Tax Ordinance, 2001 122,174,177,214A,214C
2024 PTD 716
(2023) 128 TAX 531 2023 PTCL 211
Supreme Court of Pakistan
2024
COMMISSIONER INLAND REVENUE ZONE-IV, KARACHI. (IN ALL CASES) VSM/S. A.P. MOLLER MAERSK.M/S. SAFMARINE CONTAINER LINE. Vs
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 PTD 865
(2024) 129 TAX 475 2024 PTCL 414
Sindh High Court
2024
INTERNATIONAL BRANDS LIMITED AND OTHERS Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE EX-OFFICIO CHAIRMAN, FBR AND 3 OTHERS (And connected matters, particularized in the Schedule1 hereto.)
Income Tax Ordinance, 2001 59AA,59B
2024 PTD 49
Lahore High Court
2024
COMMISSIONER INLAND REVENUE 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),10,11,37,1 13
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. CP Nos. D6768 of 2020 MR. MOHSIN ALI NATHANI THROUGH M/S. ANWAR KASHIF
Income Tax Ordinance, 2001 122,174,177,214A,214C
2024 PTD 716
(2023) 128 TAX 531 2023 PTCL 211
Appellate Tribunal Inland Revenue
2024
THE CIR, LTU, LAHORE Vs
ALLIED BANK LIMITED, LAHORE
Income Tax Ordinance, 2001 129(2)(a),171,171(1)
2024 PTD 750
(2022) 126 TAX 277
Appellate Tribunal Inland Revenue
2024
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
2024 PTD 511
(2022) 126 TAX 280
Appellate Tribunal Inland Revenue
2024
ABDUL RASHEED, KARACHI Vs
THE COMMISSIONER-IR, Zone-II, LTU-II, KARACHI
2024 PTD 733
(2022) 126 TAX 294
Appellate Tribunal Inland Revenue
2024
M/S. JABBAR STEEL INDUSTRIES KARACHI Vs
THE COMMISSIONER INLAND REVENUE, Zone-II, LTU II, KARACHI
Income Tax Ordinance, 2001 124,161,205
2024 PTD 435
(2022) 126 TAX 297
Islamabad High Court
2024
MOHSIN AKHTAR KAYANI, JUSTICE, FIAZ AHMAD ANJUM, JANDRAN, JUSTICE Vs
M/S TELENOR PAKISTAN (PVT.) LTDVSAPPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD & OTHERS
Income Tax Ordinance, 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) ofpartI of Second Schedule
2024 PTD 619
(2021) 124 TAX 391
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
Sindh High Court
2024
MUMTAZ ALI PANHWAR Vs
PROVINCE OF SINDH
Constitution of Pakistan, 1973 199
2024 PLJ 144
Appellate Tribunal Inland Revenue
2024
M/S. IBS LOGISTICS (PVT) LTD KARACHI
Vs
THE COMMISSIONER INLAND REVENUE, ZONE-II, CRTO, KARACHI
Income Tax Ordinance, 2001 Section: 74,120,122B,122C,122,132,161,170,172,177,182,205,214B,221,Rule 1(3),1(5), Part III, Sixth Schedule
(2024) 129 TAX 223
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
Balochistan High Court
2024
QUETTA CHAMBER OF COMMERCE & INDUSTRY and another
Vs
FEDERATION OF PAKISTAN through Secretary Revenue Division and another
Income Tax Ordinance, 2001 7E
(2024) 130 TAX 102 2024 PTCL 770
Lahore High Court
2024
SERVICE GLOBAL FOOTWEAR LIMITED & OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION & OTHERS
Income Tax Ordinance, 2001 4C,Division IIB of Part-I of First Schedule
2024 PTD 1271
(2024) 129 TAX 702
Islamabad High Court
2024
SOHAIL & COMPANY THROUGH PROPRIETOR AND OTHERS
Vs
ANTI-DUMPING APPELLATE TRIBUNAL, ISLAMABAD AND OTHERS
Civil Procedure Code (V of 1908) Constitution of Pakistan, 1973
2024 PTD 872
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
Supreme Court of Pakistan
2024
The Commissioner Inland
Revenue Vs
Mekotex (Pvt)
Limited and others
Income Tax Ordinance, 2001 65B
2024 THLN 7933
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)
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,4B(4),44(1),107,107(1)
2023 PTD 964
Lahore High Court
2023
COMMISSIONER INLAND REVENUE
Vs
Messrs PRIME COMMERCIAL BANK LTD.
Income Tax Ordinance, 2001 120,122,122(5),122(9),133,151(1),151(1)(d),171(1)
2023 PTD 997
Sindh High Court
2023
COMMISSIONER (LEGAL DIVISION) LTU
Vs
PAKISTAN PETROLEUM LTD.
Income Tax Ordinance, 1979 24,24(i),24(1)
2023 PTD 1013
Lahore High Court
2023
COMMISSIONER INLAND REVENUE
Vs
PUNJAB MEDICAL STORE
Income Tax Ordinance (XLIX of 2001)- -Ss. 153 161-
2023 PTD 1046
(2024) 130 TAX 124
Islamabad High Court
2023
Messrs FIRST MICRO FINANCE BANK LTD.
Vs
FEDERATION OF PAKISTAN and others
Income Tax Ordinance, 2001 147,147(1),205
2023 PTD 1095
Appellate Tribunal Inland Revenue
2023
MUHAMMAD ALI TABBA, KARACHI
Vs
THE COMMISSIONER INLAND REVENUE. AEOI, ZONE. LTO, KARACHI
Finance Act, 2022 8
2023 PTD 1103
Sindh High Court
2023
BURSHANE LPG (PAKISTAN) LIMITED THROUGH DULY CONSTITUTED ATTORNEY AND 3 OTHERS
Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY/CHAIRMAN REVENUE DIVISION, ISLAMABAD LAND 4 OTHERS
Income Tax Ordinance, 2001 3, 4, 8 20, 21, 22 of the Anti-Money Laundering Act, 2010
2023 PTD 1210
Appellate Tribunal Inland Revenue
2023
COMMISSIONER INLAND REVENUE, RTO, LAHORE
Vs
MESSRS HAQ BA1IU SUGAR MILLS (PVT.) LTD., LAHORE
Income Tax Ordinance, 2001 131,128(5),161,205,236-G,236-11
2023 PTD 1347
Supreme Court of Pakistan
2023
COMMISSIONER INLAND REVENUE, ISLAMABAD
Vs
Messrs FAUJI FOUNDATION and another
Income Tax Ordinance, 2001 18(1)(d),122(5),122(9)
2024 PTD 637
2024 SCMR 788
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
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)
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
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.
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
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
Lahore High Court
2023
COMMISSIONER INLAND REVENUE Vs
PUNJAB MEDICAL STORE
Income Tax Ordinance, 2001 153, 161, 133,133(5),136,153(1)(a),161,161(1),161( 1B),161(2),205
2023 PTD 1046
(2024) 130 TAX 124
Lahore High Court
2023
ZAKA UD DIN MALIK AND OTHERSVSFEDERATION OF PAKISTAN, ETC Vs
Income Tax Ordinance, 2001 103
2023 PTD 268
(2023) 127 TAX 73 2023 PTCL 345
Appellate Tribunal Inland Revenue
2023
MUHAMMAD MUTI-UR-REHMAN, LAHORE Vs
COMMISSIONER INLAND REVENUE, RTO, LAHORE
Income Tax Ordinance, 2001 221
2023 PTD 1582
Appellate Tribunal Inland Revenue
2023
Messrs CITY CASH AND CARRY, FAISALABAD Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD
Income Tax Ordinance, 2001 3(9A),11,33(24),40C
2023 PTD 1606
Supreme Court of Pakistan
2023
Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD. Vs
COLLECTOR OF CUSTOMS, KARACHI
Income Tax Ordinance, 1979 56,65
2023 PTD 241
Lahore High Court
2023
SAMMAN GHEE MILLS (PVT) LTD. Vs
FEDERAL BOARD OF REVENUE ETC.
Income Tax Ordinance, 2001 114,177,177(1),177(6),177(7),214C
2023 PTD 1704
(2022) 125 TAX 382
Lahore High Court
2023
ALLIED BANK LIMITED Vs
APPELLATE TRIBUNAL INLAND REVENUE, LAHORE OTHERS
Income Tax Ordinance, 2001 122,122(5A),122(9),133,210,210(1),210(1A ),211
2023 PTD 411
(2022) 126 TAX 444
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, LTO, KARACHI Vs
PACKAGES LIMITED
Income Tax Ordinance, 1979 66A
2022 PTD 727
2022 SCMR 634
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, 2001 161,161(3),162,174,174(3)
2022 PTD 51
(2022) 125 TAX 55 2023 PTCL 60
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)
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
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) 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) 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
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
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
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
(2024) 130 TAX 127 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
2024 PTCL 480
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
Peshawar High Court
2022
COMMISSIONER INLAND REVENUE, PESHAWAR Vs
TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD. PESHAWAR AND ANOTHER
Income Tax Ordinance, 2001 129,161,161(1A),205
2022 PTD 1932
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
Appellate Tribunal Inland Revenue
2022
SYED HASSAN ASKARI, RAJOVA SADAAT P.O. KHAS TEH, CHINIOT DISTRICT Vs
COMMISSIONER INLAND REVENUE, RTO, FAISALABAD
Income Tax Ordinance, 2001 111,111(1),120(1),122(5A),122(9)
2022 PTD 645
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
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
Appellate Tribunal Inland Revenue
2021
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
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 INLAND REVENUE, PESHAWAR
(IN ALL CASES)
Vs
TARIQ MEHMOOD (in C.A.26-29/15)
THE COMMISSIONER IR (LEGAL), RTO, PESHAWAR AND OTHERS Vs
AGE INDUSTRIES (PVT.) LTD., 97-A INDUSTRIAL ESTATE JAMRUD ROAD, PESHAWAR THROUGH DIRECTOR AND ANOTHER
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
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
Appellate Tribunal Inland Revenue
2021
THE BANK OF PUNJAB MIRPUR (A.K) Vs
COMMISSIONER INLAND REVENUE, AZAD JAMMU AND KASHMIR MIRPUR (A.K.)
Income Tax Ordinance, 2001 122,122(2),122(5)
2021 PTD 634 2021 PTD 630
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
THE COMMISSIONER OF WEALTH TAX COMPANIES-IV, KARACHI Vs
KAUSAR SULTANA C/O ASIAN FOOD INDUSTRIES LTD. AND OTHERS
Wealth Tax Act, 1957 27(1)
2021 PTD 849
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
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
Lahore High Court
2020
COMMISSIONER INLAND REVENUE, FAISALABAD Vs
M/S INTERLOOP LIMITED, FAISALABAD
Income Tax Ordinance, 2001 115,122,122(5),122(8),133,133(5)
2020 PTD 772
(2020) 122 TAX 328
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
(2021) 124 TAX 543
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
(2020) 122 TAX 333
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 INLAND REVENUE
Vs
M/S RASHID AND SAQIB TRADING COMPANY
Income Tax Ordinance (XLIX of 2001) 133, 221
2020 PTD 782
(2020) 122 TAX 2020 PTCL 595
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
(2020) 122 TAX 41
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
COMMISSIONER OF INCOME TAX (LEGAL) RTO, ABBOTTABAD Vs
MESSRS ED-ZUBLIN AG GERMANY AND ANOTHER
Income Tax Ordinance (XLIX of 2001) 133
2020 PTD 785
(2020) 122 TAX 177 2020 PTCL 198
Supreme Court of Pakistan
2020
MESSRS ELITE ESTATE (PVT.) LTD Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY AND OTHERS
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
FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION MINISTRY OF FINANCE GOVERNMENT OF PAKISTAN, ISLAMABAD AND 2 OTHERS
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
Supreme Court of Pakistan
2020
COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, LAHORE AND OTHERS Vs
Income Tax Ordinance, 2001 133(1)
2020 PTD 1667
CUSTOMS APPELLATE TRIBUNAL
2020
MESSRS AFU INTERNATIONAL, KARACHIVSTHE DEPUTY COLLECTOR, KARACHI AND ANOTHER Vs
Income Tax Ordinance, 2001 140,162(1)
2020 PTD 1517
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
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)
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
Lahore High Court
2019
QAISAR ABBAS Vs
THE MEMBER (TAXES), BOARD OF REVENUE, PUNJAB,
LAHORE AND 3 OTHERS
Punjab Agricultural Income Tax Act, 1997 3,3B,4(4),4A,7
(2019) 121 PTD 1628
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
Islamabad High Court
2019
KISSAN SUPPORT SERVICES (PVT.) LTD Vs
COMMISSIONER INLAND REVENUE, ZONE-III, LTU, ISLAMABAD AND ANOTHER
Income Tax Ordinance, 2001 131,132,132(7),133,133(1),156(1),221
2019 PTD 1694.
(2020) 121 TAX 68
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, 2001 53,100C,159,SecondSchedudle
(2019) 121 PTD 1652
(2019) 120 TAX 340
Appellate Tribunal Inland Revenue
2019
MESSRS NIAGRA MILLS (PVT.) LTD., FAISALABAD Vs
THE COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD
Sales Tax Act, 1990 11
2019 PTD 1562
(2020) 121 TAX 219 2019 PTCL 485
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.
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)
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)
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)
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)
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(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)
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
Lahore High Court
2017
COMMISSIONER OF Income Tax Vs
MESSRS SAJJAD TEXTILE MILLS LTD.
Wealth Tax Act, (XV of 1963) 3,24,27
2017 PTD 999
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
Sindh High Court
2017
ALRIAZ (PVT.) LTD. THROUGH DIRECTOR AND ANOTHER Vs
MUHAMMAD ISMAIL AND 3 OTHERS
Income Tax Ordinance, 1979 93,121,162
2017 PTD 1981
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
M/S SHIFA INTERNATIONAL HOSPITAL, Islamabad High Court High Court .... ER Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX, Islamabad High Court High Court -. --Respondent
Income Tax Ordinance, 1979 23,Third Schedule
2017 PTD 1158
2017 TAX 218 2017 PTCL 259
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
CUSTOMS APPELLATE TRIBUNAL
2017
Messrs SINGER PAKISTAN LTD Vs
Messrs SINGER PAKISTAN LTD
Income Tax Ordinance, 2001 148,148(5),148(6),162,166,Clause(9A)ofSe condSchedulePartII
2017 PTD 481
Lahore High Court
2017
SUI NORTHERN GAS PIPELINES LIMITED (SNGPL) Vs
FEDERATION OF PAKISTAN AND OTHERS
Income Tax Ordinance, 2001 176
2017 PTD 1774
Appellate Tribunal Inland Revenue
2017
M/S. BANK ISLAMI PAKISTAN LTD., KARACHI Vs
The C.I.R., AUDIT UNIT-4 Zone-II, LTU, KARACHI
Income Tax Act, 1922 35
2017 PTD 1517
(2017) 117 TAX 90
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) 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
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 (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)
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
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
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
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)
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
Lahore High Court
2015
COMMISSIONER INLAND REVENUE Vs
SHEIKH MANZOOR AHMAD
Income Tax Ordinance, 2001 111(1)(b),111(2),114,120,122,122(1),122( 5),122(9),133(5),176,210,
2015 PTD 1771
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
DISTRICT HEADMASTERSPRINCIPALS ASSOCIATIONDISTRICT MULTAN through President Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 3 others
Income Tax Ordinance, 2001 12,13,14,SecondSched.PartI
2015 PTD 1714
2015 PTCL 832
Islamabad High Court
2015
MS. BAHRIA TOWN (PVT.) LTD. Vs
FEDERATION OF PAKISTAN THROUGH CHAIRMAN, FEDERAL BOARD OF REVENUE AND 2 OTHERS
Income Tax Appellate Tribunal Rules, 2005 122(5A),122(9),177,213C
2015 PTD 1639.
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
COMMISSIONER INLAND REVENUE, ZONE-IV, R.T.O.II, KARACHI Vs
Messrs PAK OASIS INDUSTRIES (PVT.) LTD., KARACHI
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
Sindh High Court
2015
Messrs ALLIED ENGINEERING SERVICES LTD Vs
COMMISSIONER OF Income Tax and another
Income Tax Ordinance, 2001 5,6,7,10,74(1),74(4),103,122,122(5A),133,147,168
2015 PTD 2562
(2015) 113 TAX 471
Lahore High Court
2015
Messrs EN EM INDUSTRIES LTD Vs
The COMMISSIONER OF INCOME TAX, SPECIAL ZONE, LAHORE
Income Tax Ordinance, 1979 23(1)(xviii),62,66A
2015 PTD 2498
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)
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)
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) 114,120,122(5A),131,177(1),214
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
Lahore High Court
2015
COMMISSIONER OF INCOME TAXWEALTH TAX Vs
Mst. Asma Jilani and Others
Wealth Tax Act, (XV of 1963) 2(16)
2015 PTD 2236
(2015) 112 TAX 22
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
Islamabad High Court
2015
COMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD
Vs
Messrs GEOFIZYKA KRAKOW PAKISTAN LTD., ISLAMABAD
Income Tax Ordinance, 1979 163,24
2015 PTD 1169
(2016) 113 TAX 54 2015 PTCL 818
Customs Appellate Tribunal
2015
COLLECTOR OF CUSTOMS Vs
Messrs USMAN and another
Income Tax Ordinance (XLIX of 2001) 148
2015 PTD 1752
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)
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
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
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
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, 2001 2(68),4A,74
2011 PTD 2229
2012 PTCL 19
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
Income Tax Ordinance (XLIX of 2001) 114, 115, 115(4), 153, 182, 182(1)
2010 PTD 1394
(2010)102 TAX 196
Sindh High Court
2010
JAMSHED AHMED AZMI Vs
COMMISSIONER OF Income Tax (APPEALS)
Income Tax Ordinance, 1979 13,13(1)(e),13(2)
2010 PTD 1094
(2010) 102 TAX 22
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
Sindh High Court
2010
JAMSHED AHMED AZMI Vs
COMMISSIONER OF Income Tax (APPEALS)
2010 PTD 1094
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
Lahore High Court
2010
COMMISSIONER OF Income Tax AND WEALTH TAX, RAWALPINDI ZONE and another Vs
BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, RAWALPINDI through Secretary and another
2010 PTD 1366
(2010) 101 TAX 240
Income Tax Appellate Tribunal
2010
Vs
2010 PTD 679
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
Income Tax Appellate Tribunal
2010
Vs
Income Tax Ordinance, 1979 FourthSched.,5(a),5(b)
2010 PTD 679
(2010) 101 TAX 73
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 (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
Income Tax Appellate Tribunal
2010
Vs
Income Tax Ordinance (XLIX of 2001) 177(4)
2010 PTD 1525
Income Tax Appellate Tribunal
2010
Vs
Income Tax Ordinance (XLIX of 2001) 205(1B)
2010 PTD 1503
Income Tax Appellate Tribunal
2010
Vs
Income Tax Ordinance (XLIX of 2001) 121, 114, 115, 120, 122(5) & 177
2010 PTD 1473
Income Tax Appellate Tribunal
2010
Vs
Income Tax Ordinance (XLIX of 2001) 182(1) & 114
2010 PTD 1470
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
Sindh High Court
2010
COMMISSIONER OF INCOME TAX, SPECIAL ZONE, KARACHI Vs
Messrs DEWAN KHALID TEXTILE MILLS LTD., KARACHI
Income Tax Ordinance (XXXI of 1979) 50(2A), 57, 65, 80-B & 136(2)
2010 PTD 1397
Appellate Tribunal Inland Revenue
2010
Vs
Income Tax Ordinance (XXXI OF 1979) 59, 59A, 62
2010 PTD 2050
101 TAX 358
Lahore High Court
2010
COMMISSIONER OF Income Tax AND WEALTH TAX, RAWALPINDI ZONE and another Vs
BOARD OF INTERMEDIATE AND SECONDARY EDUCATION, RAWALPINDI through Secretary and another
Income Tax Ordinance (XXXI of 1979) 14. 50(2A) & Second Sched. Part-I, Cl. 86
2010 PTD 1336
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)
INTERNATIONAL POWER GLOBAL DEVELOPMENTS LTD Vs
COMMISSIONER INCOME TAX
Income Tax Ordinance, 1979 Second Schedule,80,50(4),23(2)(xv),133(4),23(1) (xviii)
2009 PTD 50
(2009) 99 TAX 110 2009 PTCL 234
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
Sindh High Court
2009
IBRAHIM FIBRES LTD. through General Manager (Imports) Vs
COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI and another
2009 PTD 1902
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 130ÂÂ
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
Messrs PAN ASIA FOOD PRODUCTS (PVT.) LTD., HATTAR Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 80DD,50(5),103
2008 PTD 1292
Federal Tax Ombudsman
2008
Khawaja MAQBOOL ELAHI Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 102,62,59A,50,171
2008 PTD 1280
Federal Tax Ombudsman
2008
AMEER BEGUM Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 62
2008 PTD 1246
Federal Tax Ombudsman
2008
AMEER BEGUM Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 62
2008 PTD 1246
Lahore High Court
2008
COMMISSIONER OF INCOME/WEALTH TAX Vs
KHURSHID AHMED
Income Tax Ordinance, 1979 50,50(4),80C
2008 PTD 1243
(2008) 98 TAX 46
Sindh High Court
2008
COMMISSIONER OF INCOME TAX Vs
Messrs SKY PAK INTERNATIONAL (PVT.)
Income Tax Ordinance, 1979 108,55
2008 PTD 1233
(2008) 98 TAX 98
Sindh High Court
2008
COMMISSIONER OF INCOME TAX Vs
Messrs SKY PAK INTERNATIONAL (PVT.)
Income Tax Ordinance, 1979 108,55
2008 PTD 1233
(2008) 98 TAX 98
Income Tax Appellate Tribunal
2008
Vs
Income Tax Ordinance, 1979 64,62
2008 PTD 1219
(2008) 97 TAX 268
Income Tax Appellate Tribunal
2008
Vs
Income Tax Ordinance, 1979 62,2
2008 PTD 1206
(2008) 97 TAX 245
Federal Tax Ombudsman
2008
Ch. SARFRAZ AHMED Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 154,63,13(1)(aa)
2008 PTD 1199
(2007) 96 TAX 216
Appellate Tribunal Inland Revenue
2008
Vs
Income Tax Ordinance, 1979 27
2008 PTD 1192
(2008) 98 TAX 1
Appellate Tribunal Inland Revenue
2008
Vs
Income Tax Ordinance, 1979 27
2008 PTD 1192
(2008) 98 TAX 1
Appellate Tribunal Inland Revenue
2008
Vs
Income Tax Ordinance, 1979 27
2008 PTD 1192
(2008) 98 TAX 1
Appellate Tribunal Inland Revenue
2008
Vs
Income Tax Ordinance, 1979 27
2008 PTD 1192
(2008) 98 TAX 1
Appellate Tribunal Inland Revenue
2008
Vs
Income Tax Ordinance, 1979 27
2008 PTD 1192
(2008) 98 TAX 1
Income Tax Appellate Tribunal
2008
Vs
Income Tax Ordinance, 1979 129,62
2008 PTD 1111
Federal Tax Ombudsman
2008
Sh. WAJID ALI, Proprietor Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 59,61
2008 PTD 1036
Income Tax Appellate Tribunal
2008
Vs
Income Tax Ordinance, 1979 62,64,64(3),Second SchedulePart-I,Clause86
2008 PTD 1007
(2008) 97 TAX 398
Income Tax Appellate Tribunal
2008
Vs
Income Tax Ordinance, 1979 62,64,64(3),Second SchedulePart-I,Clause86
2008 PTD 1007
(2008) 97 TAX 398
Federal Tax Ombudsman
2008
Rana ABDUL SHAKOOR KHAN Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 50,50(7E)(7-H),80C(3),143B
2008 PTD 998
Federal Tax Ombudsman
2008
Syed MUHAMMAD AHMAD NAQVI, PROPRIETOR Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 50,59(1)
2008 PTD 986
Federal Tax Ombudsman
2008
TARIQ AZIZ MALIK Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 19,21,62
2008 PTD 975
Lahore High Court
2008
FAISALABAD TEXTILE CORPORATION (PVT.) LTD. through Chief Executive Vs
INSPECTING ADDITIONAL COMMISSIONER OF INCOME TAX, WEALTH TAX COMPANIES RANGEIV, FAISALABAD and 2 others
Income Tax Ordinance, 1979 63,80CC,134,156
2008 PTD 925
Federal Tax Ombudsman
2008
Malik TANVEER ALI Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 65,154
2008 PTD 920
Income Tax Appellate Tribunal
2008
Vs
Income Tax Ordinance, 1979 24,24(c),50(4A),FourthSched.
2008 PTD 916
(2008) 97 TAX 376
Federal Tax Ombudsman
2008
SHAHZAD KAJ OVERLOCK Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 154,56,58
2008 PTD 908
Federal Tax Ombudsman
2008
KHALEEQ AHMED Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 22,23,61,62,63,66A,132,156(3),102
2008 PTD 896
Lahore High Court
2008
Messrs RIAZ BOTTLERS (PVT.) LIMITED, LAHORE Vs
COMMISSIONER OF INCOME TAX, COMPANIES Zone-I, LAHORE
Income Tax Ordinance, 1979 62,136(2)
2008 PTD 877
2008 PTD 877
Income Tax Appellate Tribunal
2008
Vs
Income Tax Ordinance, 1979 108,116,62
2008 PTD 851
(2008) 97 TAX 396
Federal Tax Ombudsman
2008
AHMED MUNIR Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 12,12(2),50(4),59A,80C,143B
2008 PTD 848
Federal Tax Ombudsman
2008
Ch. SHER MUHA.MMAD Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 56,61,62
2008 PTD 819
Federal Tax Ombudsman
2008
Messrs GHOUSIA TRAVELS, RAWALPINDI Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 59,62
2008 PTD 811
Federal Tax Ombudsman
2008
Messrs RAFIQUE CENTRE, GOJRA Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 59,62,63
2008 PTD 805
Income Tax Appellate Tribunal
2008
Vs
Income Tax Ordinance, 1979 30,31,80CC,143B,50(5A),62
MUHAMMAD SADIQ Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 62,59,59(1),2,2(43),61,54,55
2007 PTD 1266
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62(1),32(3)
2007 PTD 2381
(2007) 95 TAX 309
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 122,122(5A),128(1),210,210(1A)
2007 PTD 1226
(2007) 95 TAX 167 2007 PTR 59
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 65,13(1)(aa),59(1),156,65(2),50(5),148
2007 PTD 2346
Federal Tax Ombudsman
2007
Messrs CORNPAK LTD. Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 171
2007 PTD 1207
Supreme Court of Pakistan
2007
Messrs SHIFA MEDICO Vs
FEDERATION OF PAKISTAN and others
Income Tax Ordinance, 1979 50(v),156
2007 PTD 2310
Federal Tax Ombudsman
2007
GULZAR AHMAD Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 12,170
2007 PTD 1206
Supreme Court of Pakistan
2007
COMMISSIONER OF INCOME TAX, KARACHI Vs
Messrs OCCIDENTAL PETROLEUM PAKISTAN LTD
Income Tax Ordinance, 1979 163(2)
2007 PTD 2297
Lahore High Court
2007
SHAUKAT MASOOD, DIRECTOR FAZAL .INDUSTRIES (PVT.) LTD., ISLAMABAD Vs
FEDERATION OF PAKISTAN through Chairman, Central Board of Revenue/Secretary, Revenue Division Government of Pakistan, Islamabad and 2 others
Wealth Tax Act, (XV of 1963) 2(16),27,35,4(3)
2007 PTD 2202
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 53,87,53(a),53(b),53(c)
2007 PTD 1191
(2007) 96 TAX 127 2007 PTR 195
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62(1),62
2007 PTD 1016
Lahore High Court
2007
MUHAMMAD HANIF Vs
ASSISTANT COMMISSIONER OF Income Tax AUDIT, LAHORE
Income Tax Ordinance, 2001 22,22(9),122,122(1),137,137(2)
2007 PTD 1184
Income Tax Appellate Tribunal
2007
Dr. KHALID KAMAL, JACK AND JILL NURSERY SCHOOL LAHORE Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 62,62(1)
2007 PTD 1016
(2007) 95 TAX 303 2007 PTCL 624
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62,130,130(3),156
2007 PTD 1179
(2007) 96 TAX 202
Federal Tax Ombudsman
2007
Messrs ELECTROMECH ENGINEERING SERVICES, ISLAMABAD Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 122,171
2007 PTD 1158
Sindh High Court
2007
COMMISSIONER OF INCOME TAX, COMPANIES-I, KARACHI Vs
Messrs ORIX LEASING PAKISTAN LTD., KARACHI
Income Tax Ordinance, 1979 50,50(7D)
2007 PTD 1151
(2007) 95 TAX 367 2007 PTR 214
Federal Tax Ombudsman
2007
ABDUR REHMAN HAROON Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000 2,2(3)
2007 PTD 1127
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 2,2(2)(20),2(20),22,27,29,29(5),30
2007 PTD 1107
(2007) 95 TAX 78 2007 PTR 135
Madras High Court (India)
2007
Vs
(2007) 293 ITR 394
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 24,24(ff),62
2007 PTD 1091
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 66A,62(1),59(4),156
2007 PTD 394
(2007) 95 TAX 13
Federal Tax Ombudsman
2007
BASHIR AHMAD Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 122,122A
2007 PTD 1088
Supreme Court of Pakistan
2007
PAKISTAN BAR COUNCIL Vs
FEDERAL GOVERNMENT and others
2007 PLD 394
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 22,23,30,35
2007 PTD 1085
(2007) 95 TAX 237
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 66A,62,62(1),61,59(4)
2007 PTD 394
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 16,16(2),23,23(1)(x),24,24(1),24(c),50,5 0(4),52
2007 PTD 1055
(2007) 95 TAX 107 2007 PTR 1
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 66A,62,62(1),61,59(4)
2007 PTD 394
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 58,58(1),61,63
2007 PTD 1048
(2007) 95 TAX 258
Sindh High Court
2007
WAJID HUSSAIN FARUQUI--Plaintiff Vs
SHAHIDA SHAHNAWAZ and another----Defendants
Civil Procedure Code (V of 1908) O.VII,r.10,S.16,17,20,120
2007 CLC 394
Sindh High Court
2007
Karachi CADET SCHOOL through Proprietor--Plaintiff Vs
Messrs COMTECH through Proprietor and another--Respondents
2007 PLJ 394
Securities and Exchange Commission of Pakistan
2007
ALI AZEEM IKRAM, DIRECTOR (ENFORCEMENT DEPARTMENT) Vs
GANGAT & CO., CHARTERED ACCOUNTANTS: In the matter of
GANGAT & CO., CHARTERED ACCOUNTANTS: In the matter of 255
2007 CLD 1256
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62(1),62
2007 PTD 1016
Securities and Exchange Commission of Pakistan
2007
ALI AZEEM IKRAM, DIRECTOR (ENFORCEMENT DEPARTMENT) Vs
GANGAT & CO., CHARTERED ACCOUNTANTS: In the matter of
GANGAT & CO., CHARTERED ACCOUNTANTS: In the matter of 255
2007 CLD 1256
Income Tax Appellate Tribunal
2007
Dr. KHALID KAMAL, JACK AND JILL NURSERY SCHOOL LAHORE Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 62,62(1)
2007 PTD 1016
(2007) 95 TAX 303 2007 PTCL 624
Sindh High Court
2007
COMMISSIONER OF INCOME TAX, COMPANIES ZONE I, KARACHI Vs
GLOBE TEXTILE MILLS (OE) LIMITED, KARACHI
Income Tax Ordinance, 1979 ThirdSched
2007 PTD 463
(2007) 95 TAX 306 2007 PTCL 543
Sindh High Court
2007
COMMISSIONER OF INCOME TAX, COMPANIES Zone-I, KARACHI Vs
GLOBE TEXTILE MILLS (OE) LIMITED, KARACHI
Income Tax Ordinance, 1979 Third Schedule,8(7),1(3A),8(7)(b)(ii)
2007 PTD 463
Income Tax Appellate Tribunal
2007
Vs
Wealth Tax Act, (XV of 1963) 2(1)(5)(ii),3,16(2),17,16(3),14,2(24),11
2007 PTD 295
(2006) 94 TAX 326
Federal Tax Ombudsman
2007
MUHAMMAD TANVIR ELAHI Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 5,5(1)(c),62
2007 PTD 1013
Income Tax Appellate Tribunal
2007
Vs
Wealth Tax Act, (XV of 1963) 2(1)(5)(ii),3,16(2),17,16(3),14,2(24),11
2007 PTD 295
(2006) 94 TAX 326
Income Tax Appellate Tribunal
2007
Vs
Wealth Tax Act, (XV of 1963) 2(1)(5)(ii),3,16(2),17,16(3),14,2(24),11
2007 PTD 295
(2006) 94 TAX 326
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 52,86,156
2007 PTD 994
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 72(2)(b)
2007 PTD 217
(2006) 94 TAX 170
Income Tax Appellate Tribunal
2007
Vs
Wealth Tax Act, (XV of 1963) 17B,19(3),16(3),35,14,14A,15,15A,17,17A
2007 PTD 217
(2006) 94 TAX 170
Income Tax Appellate Tribunal
2007
Vs
Wealth Tax Act, (XV of 1963) 17B,19(3),16(3),35,14,14A,15,15A,17,17A
2007 PTD 217
(2006) 94 TAX 170
Federal Tax Ombudsman
2007
MUHAMMAD ASHRAF Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 122,122(5A)
2007 PTD 988
(2004) 90 TAX 354
Sindh High Court
2007
Messrs POPULAR BOARDS (PVT.) LTD Vs
CUSTOMS, EXCISE, SALES TAX APPELLATE TRIBUNAL and another
Sales Tax Act, 1990
2007 PTD 228
Federal Tax Ombudsman
2007
MUHAMMAD ASHRAF Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 122,122(5A)
2007 PTD 988
(2004) 90 TAX 354
Lahore High Court
2007
Messrs DREAMLAND TRAVEL SERVICES (PVT.) LTD Vs
DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX
Income Tax Ordinance, 1979 136(1),12(18)
2007 PTD 178
Lahore High Court
2007
Messrs DREAMLAND TRAVEL SERVICES (PVT.) LTD. Vs
DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX
Income Tax Ordinance, 1979 12,12(18)
2007 PTD 178
2007 PTCL 527
Federal Tax Ombudsman
2007
Vs
Federal Tax Ombudsman Ordinance, 2000 2,2(3)
2007 PTD 1044
(2005) 91 TAX 199
Federal Tax Ombudsman
2007
Vs
Federal Tax Ombudsman Ordinance, 2000 2,2(3)
2007 PTD 1044
(2005) 91 TAX 199
Lahore High Court
2007
Messrs ACCORD TEXTILE MILLS (PVT.) LTD Vs
DEPUTY COMMISSIONER OF Income Tax and 2 others
Income Tax Ordinance, 1979 12,12(18),62,136
2007 PTD 2380
(2008) 97 TAX 25
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 12(18),56,61
2007 PTD 199
Federal Tax Ombudsman
2007
Messrs MUSSAIREE HOTEL (PVT.) LTD., MURREE Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 50,52,86,122,156,122A
2007 PTD 963
Supreme Court of Pakistan
2007
COMMISSIONER OF INCOME TAX, COMPANIES-IV, KARACHI and others Vs
Messrs PAKISTAN ELECTRIC FITTINGS MANUFACTURING CO. LTD, through Directors
Income Tax Ordinance, 1979 136,156
2007 PTD 1933
(2007) 96 TAX 199
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 Income Tax Ordinance, 1979
2007 PTD 954
(2007) 95 TAX 248
Lahore High Court
2007
Messrs ACCORD TEXTILE MILLS (PVT.) LTD Vs
DEPUTY COMMISSIONER OF Income Tax and 2 others
Income Tax Ordinance, 1979 12,12(18),62,136
2007 PTD 2380
(2008) 97 TAX 25
Federal Tax Ombudsman
2007
AAMIR HASSAN, Income Tax PRACTITIONER, BAHAWALPUR Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000 2,2(3),9,9(1),9(2),9(4)
2007 PTD 951
Federal Tax Ombudsman
2007
Vs
Federal Tax Ombudsman Ordinance, 2000 2,2(3)
2007 PTD 1044
(2005) 91 TAX 199
Federal Tax Ombudsman
2007
Messrs A.K. TEX through Mirza M. Waheed Baig (Adv.) Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 59,61,120
2007 PTD 943
Lahore High Court
2007
Messrs SHEIKH TRADERS Vs
Income Tax APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE and others
Income Tax Ordinance, 2001 120,122,131,133
2007 PTD 2073
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 110,182,190,190(5)
2007 PTD 932
(2007) 95 TAX 205 2007 PTR 105
Lahore High Court
2007
Messrs SHEIKH TRADERS Vs
Income Tax APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE and others
Income Tax Ordinance, 2001 120,122,131,133
2007 PTD 2073
Sindh High Court
2007
COMMISSIONER OF INCOME TAX Vs
HABIB BANK LTD.
Income Tax Ordinance, 1979 62,65,111,116,135,136,136(2),137
COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD Vs
MUSHTAQ ALI CHEEMA C/o M.S.C. TEXTILES (PVT.) LTD., FAISALABAD
Income Tax Ordinance, 1979 136(1),62,66A,136
2007 PTD 833
Supreme Court of Pakistan
2007
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others
VS
Haji MUHAMMAD SADIQ and others
Civil Appeals Nos.2707-2717 of 2001 Vs
INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN
vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance a
Central Excise Act, (I of 1944) 2,2(20),3,FirstSched,3C(1)(b),4(3),7(1)
2007 PTD 67
(2007) 95 TAX 153 2007 CLD 1
Lahore High Court
2007
COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD Vs
MUSHTAQ ALI CHEEMA C/o M.S.C. TEXTILES (PVT.) LTD., FAISALABAD
Income Tax Ordinance, 1979 136,3(2)(c)
2007 PTD 833
(2007) 95 TAX 333 2007 PTCL 444
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 Preamble,4
2007 PTD 163
(2006) 94 TAX 370
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 127,SecondSched.,Cl.41
2007 PTD 827
(2007) 95 TAX 293
Supreme Court of Pakistan
2007
COMMISSIONER OF Income Tax AND WEALTH TAX Vs
Messrs USMAN GHEE, IDUSTRIES (PVT.) LTD. and others
Income Tax Ordinance, 1979 12,12(18)
2007 PTD 1377
(2007) 96 TAX 1 2008 PTCL 107
Lahore High Court
2007
Messrs SUBHAN CONSTRUCTION COMPANY Vs
GOVERNMENT OF PAKISTAN, CENTRAL BOARD OF REVENUE, ISLAMABAD and others
Income Tax Ordinance, 2001 153,153(1)(c,FirstSched.
2007 PTD 796
95 TAX 1245 (2007) 95 TAX 329
Supreme Court of Pakistan
2007
INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others
Civil Appeal No.516 of 2002 Vs
INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance
Central Excise Act, (I of 1944) 2
2007 PTD 67
2007 PTCL 114 2007 PLD 33 2007 CLD 1
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 221,156
2007 PTD 795
Supreme Court of Pakistan
2007
COMMISSIONER OF Income Tax AND WEALTH TAX Vs
Messrs USMAN GHEE, IDUSTRIES (PVT.) LTD. and others
Income Tax Ordinance, 1979 12,12(18)
2007 PTD 1377
(2007) 96 TAX 1 2008 PTCL 107
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62
2007 PTD 776
(2007) 95 TAX 314
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 Preamble,4
2007 PTD 163
(2006) 94 TAX 370
Lahore High Court
2007
COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES Zone-III, LAHORE Vs
Mian IJAZ AHMAD
Income Tax Ordinance, 1979 65,136
2007 PTD 774
(2007) 95 TAX 326 2007 PTCL 532
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 16,16(2),23,23(1)(x),24,24(1),24(c),50,5 0(4),52
2007 PTD 1055
(2007) 95 TAX 107 2007 PTR 1
Lahore High Court
2007
COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES Zone-III, LAHORE Vs
Mian IJAZ AHMAD
Income Tax Ordinance, 1979 136,65,61,58(1),13(1)(d)
2007 PTD 774
Lahore High Court
2007
Sh. MUHAMMAD NADEEM Vs
COMMISSIONER OF INCOME TAX, SIALKOT
Income Tax Ordinance, 1979 136(1)
2007 PTD 1
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 221
2007 PTD 769
(2007) 95 TAX 233 2007 PTR 12
Appellate Tribunal Inland Revenue
2007
Vs
Income Tax Ordinance, 1979 111,13
2007 PTD 31
(2006) 94 TAX 153
Lahore High Court
2007
ABDUL RASHID and 2 others Vs
Mst. KAUSAR PARVEEN
2007 CLC 86
Lahore High Court
2007
COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES Zone-III, LAHORE Vs
Mian IJAZ AHMAD
Income Tax Ordinance, 1979 65,136
2007 PTD 774
(2007) 95 TAX 326 2007 PTCL 532
Lahore High Court
2007
MUHAMMAD Vs
SUPERINTENDNET, CENTRAL JAIL, BAHAWALPur and 2 others
Constitution of Pakistan, 1973 189
2007 PLD 399
2007 PLJ 745
Appellate Tribunal Inland Revenue
2007
Vs
Income Tax Ordinance, 1979 111,13
2007 PTD 31
(2006) 94 TAX 153
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 59,59(3)
2007 PTD 745
(2006) 94 TAX 389
Sindh High Court
2007
ABDUL AZIZ MUHAMMAD Vs
COMMISSIONER OF INCOME TAX
Income Tax Ordinance, 1979 136(2),23(1),136(1),23(1)(x)
Income Tax Ordinance, 1979 25,25(c),62,62(1),54,55,80,80D,88
2007 PTD 345
(2006) 94 TAX 289
Lahore High Court
2007
MESSRS ALHAJ GHULAM MUHAMMAD & SONS Vs
CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN GOVERNMENT OF PAKISTAN, ISLAMABAD and 3 others
Income Tax Ordinance, 1979 59
2007 PTD 2507
Lahore High Court
2007
COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD Vs
MUSHTAQ ALI CHEEMA C/o M.S.C. TEXTILES (PVT.) LTD., FAISALABAD
Income Tax Ordinance, 1979 136,3(2)(c)
2007 PTD 833
(2007) 95 TAX 333 2007 PTCL 444
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
Lahore High Court
2007
Messrs ALHaj GHULAM MUHAMMAD & SONS Vs
CENTRAL BOARD OF REVENUE through Chairman Government of Pakistan, Islamabad and 3 others
Income Tax Ordinance, 1979 5959,62,80,80D,Cl.(32D)inPart-IV of Second Schedule
2007 PTD 2507
(2008) 97 TAX 95 2008 PLJ 332
Lahore High Court
2007
COMMISSIONER OF INCOME TAX/ WEALTH TAX, MULTAN ZONE Vs
MUHAMMAD RAFI, MEDICAL OFFICER, D.H.Q. KHANEWAL
Income Tax Ordinance, 2001 128,128(5),133,133(4)
2007 PTD 333
(2007) 95 TAX 289
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 ALHaj GHULAM MUHAMMAD & SONS Vs
CENTRAL BOARD OF REVENUE through Chairman Government of Pakistan, Islamabad and 3 others
Income Tax Ordinance, 1979 5959,62,80,80D,Cl.(32D)inPart-IV of Second Schedule
2007 PTD 2507
(2008) 97 TAX 95 2008 PLJ 332
Lahore High Court
2007
NATIONAL ELECTRIC COMPANY OF PAKISTAN LTD. through Chief Executive Vs
COMMISSIONER OF INCOME TAX, GUJRANWALA ZONE, GUJRANWALA and 5 others
Income Tax Ordinance, 1979 61,62,65
2007 PTD 2655
(2008) 97 TAX 48
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
NATIONAL ELECTRIC COMPANY OF PAKISTAN LTD. through Chief Executive Vs
COMMISSIONER OF INCOME TAX, GUJRANWALA ZONE, GUJRANWALA and 5 others
Income Tax Ordinance, 1979 61,62,65
2007 PTD 2655
(2008) 97 TAX 48
Lahore High Court
2007
Messrs GUJRANWALA COLLEGE EMPLOYEES COOPERATIVE HOUSING SOCIETY LTD., GUJRANWALA Vs
DEPUTY COMMISSIONER OF Income Tax and 2 others
Income Tax Ordinance, 1979 85,129,132,134,136
2007 PTD 2389
(2008) 97 TAX 27
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 122,122(5),221,339
2007 PTD 322
(2006) 94 TAX 253
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
Lahore High Court
2007
Messrs GUJRANWALA COLLEGE EMPLOYEES COOPERATIVE HOUSING SOCIETY LTD., GUJRANWALA Vs
DEPUTY COMMISSIONER OF Income Tax and 2 others
Income Tax Ordinance, 1979 85,129,132,134,136
2007 PTD 2389
(2008) 97 TAX 27
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 122,122(5),221,339
2007 PTD 322
(2006) 94 TAX 253
Lahore High Court
2007
Messrs ACCORD TEXTILE MILLS (PVT.) LTD Vs
DEPUTY COMMISSIONER OF Income Tax and 2 others
Income Tax Ordinance, 1979 12,12(18),62,136
2007 PTD 2380
(2008) 97 TAX 25
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 114,114(4),238,239,239(2)
2007 PTD 307
(2007) 95 TAX 60 2006 PTR 187
Federal Tax Ombudsman
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
Lahore High Court
2007
Messrs ACCORD TEXTILE MILLS (PVT.) LTD Vs
DEPUTY COMMISSIONER OF Income Tax and 2 others
Income Tax Ordinance, 1979 12,12(18),62,136
2007 PTD 2380
(2008) 97 TAX 25
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 2001 114,114(4),238,239,239(2)
2007 PTD 307
(2007) 95 TAX 60 2006 PTR 187
Sindh High Court
2007
Messrs INTERQUEST INFORMATION SERVICES Vs
COMMISSIONER OF INCOME TAX
2007 PTD 2549
Sindh High Court
2007
COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI Vs
TARIQ MOHSIN SIDDIQUI
Income Tax Ordinance, 1979 16,16(2),16(2)(a),16(2)(e),30,136,136(2)
2007 PTD 290
(2007) 95 TAX 275
Sindh High Court
2007
Messrs INTERQUEST INFORMATION SERVICES Vs
COMMISSIONER OF INCOME TAX
Income Tax Ordinance, 1979 30,33,136
2007 PTD 2549
(2008) 97 TAX 74 2007 PTCL 707
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
Supreme Court of Pakistan
2007
PAKISTAN TOBACCO COMPANY LIMITED, ISLAMABAD Vs
ADDITIONAL COLLECTOR CENTRAL EXCISE, GUJRANWALA
Central Excise Act, (I of 1944) 3
2007 PTD 1454
2008 PTCL 57 2007 SCMR 1139
Supreme Court of Pakistan
2007
PAKISTAN TOBACCO COMPANY LIMITED, ISLAMABAD Vs
ADDITIONAL COLLECTOR CENTRAL EXCISE, GUJRANWALA
Central Excise Act, (I of 1944) 3
2007 PTD 1454
2008 PTCL 57 2007 SCMR 1139
Appellate Tribunal Inland Revenue
2007
Vs
Income Tax Ordinance, 2001 114
2007 PTD 213
Sindh High Court
2007
Messrs INTERQUEST INFORMATION SERVICES Vs
COMMISSIONER OF INCOME TAX
Income Tax Ordinance, 1979 30,33,136
2007 PTD 2549
(2008) 97 TAX 74 2007 PTCL 707
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 57,61,62,114,114(6),122,122(3)(b),239,23 9(1)
2007 PTD 213
(2006) 94 TAX 335
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
Appellate Tribunal Inland Revenue
2007
Rana ARIF HUSSAIN Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 96
2007 PTD 1412
Appellate Tribunal Inland Revenue
2007
Vs
Income Tax Ordinance, 1979 80,80C(2)(a)(ii),143B,50(5),62
2007 PTD 2325
(2007) 95 TAX 399
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 57,61,62,114,114(6),122,122(3)(b),239,23 9(1)
2007 PTD 213
(2006) 94 TAX 335
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
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 64,64(1),135,135(5)(9),135(9),136,156
2007 PTD 181
(2006) 93 TAX 353
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 64,64(1),135,135(5)(9),135(9),136,156
2007 PTD 181
(2006) 93 TAX 353
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
Appellate Tribunal Inland Revenue
2007
Vs
Income Tax Ordinance, 1979 2,8.2(14)
2007 PTD 2122
(2007) 96 TAX 95
Appellate Tribunal Inland Revenue
2007
Vs
Wealth Tax Act, (XV of 1963) 16,16(4)
2007 PTD 2046
Income-tax Appellate Tribunal Pakistan
2007
Vs
Income Tax Ordinance (XLIX of 2001) 132, 132(2)
2007 PTD 1919
96 TAX 130
Peshawar High Court
2007
COMMISSIONER OF INCOME TAX Vs
Haji MASUDUR-REHMAN and others
Wealth Tax Act, (XV of 1963) 27,8(2)(c)(i),(3)
2007 PTD 1738
(2007) 96 TAX 137
Lahore High Court
2007
Messrs DREAMLAND TRAVEL SERVICES (PVT.) LTD Vs
DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX
Income Tax Ordinance, 1979 136(1),12(18)
2007 PTD 178
Federal Tax Ombudsman
2007
Messrs MAQBOOL PAINT HOUSE through M. Mazhar-uLHassan & Company, Karachi Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
2007 PTD 2490
Lahore High Court
2007
Messrs DREAMLAND TRAVEL SERVICES (PVT.) LTD. Vs
DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX
Income Tax Ordinance, 1979 12,12(18)
2007 PTD 178
2007 PTCL 527
Income-tax Appellate Tribunal Pakistan
2007
Vs
Income Tax Ordinance (XLIX of 2001) 2, 2(1A)
2007 PTD 1885
96 TAX 244
Lahore High Court
2007
COMMISSIONER INCOME TAX Vs
Mst. KUNDAN BIBI
Wealth Tax Act, (XV of 1963) 16,16(4),27
2007 PTD 1667
(2007) 96 TAX 162
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
Sindh High Court
2007
COMMISSIONER OF INCOME TAX, COMPANIES Zone-I, KARACHI Vs
GLOBE TEXTILE MILLS (OE) LIMITED, KARACHI
Income Tax Ordinance, 1979 Third Schedule,8(7),1(3A),8(7)(b)(ii)
2007 PTD 463
Sindh High Court
2007
COMMISSIONER OF INCOME TAX, ZONEA, KARACHI Vs
Messrs SYED IQBAL HAMID C/o Greenwich Public School, Karachi
Wealth Tax Act, (XV of 1963) SecondSched
2007 PTD 1094
(2007) 95 TAX 387
Federal Tax Ombudsman
2007
Mrs. SAMINA SHAKIRULLAH DURRANI Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Wealth Tax Act, (XV of 1963) 17A(3)
2007 PTD 996
(2004) 90 TAX 334
Federal Tax Ombudsman
2007
Mrs. SAMINA SHAKIRULLAH DURRANI Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Wealth Tax Act, (XV of 1963) 17A(3)
2007 PTD 996
(2004) 90 TAX 334
Lahore High Court
2007
C.W.T., CENTRAL, LAHORE Vs
Messrs Malik MUHAMMAD ASHIQ, LAHORE
Wealth Tax Act, (XV of 1963) 5(1)(xv)&Sched.Cl.(7)(i)(ii)
2007 PTD 889
(2007) 95 TAX 346
Appellate Tribunal Inland Revenue
2007
Vs
Wealth Tax Act, (XV of 1963) 18(1)(ii)(4),18(4),16(2)
2007 PTD 754
(2006) 94 TAX 401
Appellate Tribunal Inland Revenue
2007
Vs
Wealth Tax Act, (XV of 1963) 18(1)(ii)(4),18(4),16(2)
2007 PTD 754
(2006) 94 TAX 401
Peshawar High Court
2007
COMMISSIONER OF INCOME TAX Vs
Haji MASUDUR-REHMAN and others
Wealth Tax Act, (XV of 1963) 27,8(2)(c)(i),(3)
2007 PTD 1738
(2007) 96 TAX 137
Lahore High Court
2007
COMMISSIONER OF INCOME TAX/WEALTH TAX Vs
AAMIR NASEEM
Wealth Tax Act, (XV of 1963) 15,17A(1)(b)
2007 PTD 137
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 13,13(1)(aa),62,65,156
2007 PTD 2061
Appellate Tribunal Inland Revenue
2007
Vs
Income Tax Ordinance, 1979 156
2007 PTD 2566
(2007) 96 TAX 137
Federal Tax Ombudsman
2007
HAKEEMUDDIN MUJAHID Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000 2
2007 PTD 1217
(2004) 90 TAX 351
Lahore High Court
2007
COMMISSIONER OF INCOME TAX/WEALTH TAX, LAHORE Vs
MUHAMMAD SHAFIQ
Wealth Tax Act, (XV of 1963) 17A(1)(b)
2007 PTD 20
(2007) 95 TAX 259 2007 PTR 68
Federal Tax Ombudsman
2007
HAKEEMUDDIN MUJAHID Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Federal Tax Ombudsman Ordinance, 2000 2
2007 PTD 1217
(2004) 90 TAX 351
Lahore High Court
2007
COMMISSIONER OF Income Tax AND WEALTH TAX, SIALKOT ZONE Vs
Messrs MAQBOOL AHMED GILL
Income Tax Ordinance, 1979 136
2007 PTD 1757
(2007) 96 TAX 165
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62,62(1)
2007 PTD 155
Lahore High Court
2007
Messrs NEW AMMAUR INDUSTRIES through Proprietor Vs
FEDERATION OF PAKISTAN through Chairman C.B.R./Secretary Revenue Division, Islamabad and 2 others
Sales Tax Act, 1990 45
2007 PTD 1895
(2007) 96 TAX 155 2007 PTCL 498
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62,64
2007 PTD 803
(2007) 95 TAX 28
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62,64
2007 PTD 803
(2007) 95 TAX 28
Lahore High Court
2007
Messrs SYED BHAIS (PVT.) LTD. through Director Vs
CENTRAL BOARD OF REVENUE, ISLAMABAD through Chairman and another
Income Tax Ordinance, 2001 177,122,177(3),114,120
2007 PTD 239
(2007) 95 TAX 211
Appellate Tribunal Inland Revenue
2007
Vs
Sales Tax Act, 1990 2,2(12),(32),(33),(35),3,46
2007 PTD 620
Supreme Court of Pakistan
2007
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others
VS
Haji MUHAMMAD SADIQ and others
Civil Appeals Nos.2707-2717 of 2001 Vs
INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN
vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance a
Central Excise Act, (I of 1944) 2,2(20),3,FirstSched,3C(1)(b),4(3),7(1)
2007 PTD 67
(2007) 95 TAX 153 2007 CLD 1
Supreme Court of Pakistan
2007
INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others
Civil Appeal No.516 of 2002 Vs
INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN
Vs
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance
Central Excise Act, (I of 1944) 2
2007 PTD 67
2007 PTCL 114 2007 PLD 33 2007 CLD 1
Lahore High Court
2007
MUHAMMAD HANIF Vs
ASSISTANT COMMISSIONER OF Income Tax AUDIT, LAHORE
Income Tax Ordinance, 2001 22,22(9),122,122(1),137,137(2)
2007 PTD 1184
Federal Tax Ombudsman
2007
ZAFAR IQBAL Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 59(1),59A,50,122A,100,102,59,85,50(7E)
2007 PTD 1222
Federal Tax Ombudsman
2007
Lady Dr. GHAZALA AMJAD, ABBOTTABAD Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 135,132(2),129(2),146,156
2007 PTD 1186
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 62
2007 PTD 639
(2007) 95 TAX 74 2007 PTR 131
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 12,12(18)
2007 PTD 509
2007 TAX 25 (2007) 95 TAX 25
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 66A,62(1),59(4),156
2007 PTD 394
(2007) 95 TAX 13
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 66A,62,62(1),61,59(4)
2007 PTD 394
Federal Tax Ombudsman
2007
Vs
Federal Tax Ombudsman Ordinance, 2000 2,2(3)
2007 PTD 1044
(2005) 91 TAX 199
Lahore High Court
2007
Messrs ACCORD TEXTILE MILLS (PVT.) LTD Vs
DEPUTY COMMISSIONER OF Income Tax and 2 others
Income Tax Ordinance, 1979 12,12(18),62,136
2007 PTD 2380
(2008) 97 TAX 25
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 12(18),56,61
2007 PTD 199
Supreme Court of Pakistan
2007
COMMISSIONER OF INCOME TAX, COMPANIES-IV, KARACHI and others Vs
Messrs PAKISTAN ELECTRIC FITTINGS MANUFACTURING CO. LTD, through Directors
Income Tax Ordinance, 1979 136,156
2007 PTD 1933
(2007) 96 TAX 199
Lahore High Court
2007
Messrs ACCORD TEXTILE MILLS (PVT.) LTD Vs
DEPUTY COMMISSIONER OF Income Tax and 2 others
Income Tax Ordinance, 1979 12,12(18),62,136
2007 PTD 2380
(2008) 97 TAX 25
Federal Tax Ombudsman
2007
Vs
Federal Tax Ombudsman Ordinance, 2000 2,2(3)
2007 PTD 1044
(2005) 91 TAX 199
Lahore High Court
2007
Messrs SHEIKH TRADERS Vs
Income Tax APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE and others
Income Tax Ordinance, 2001 120,122,131,133
2007 PTD 2073
Supreme Court of Pakistan
2007
PAKISTAN THROUGH SECRETARY FINANCE & OTHERS Vs
:
Central Excise Act, (I of 1944) 4(2)
2007 PTD 1656
(2007) 96 TAX 139 2007 SCMR 1367
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 12(18)
2007 PTD 139
Federal Tax Ombudsman
2007
PROGRESSIVE ASSOCIATES, GUJRAT Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 120,120(1),114,114(1),122,122(9),170,177
2007 PTD 1955
(2005) 91 TAX 383
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 12,12(18)
2007 PTD 123
Supreme Court of Pakistan
2007
DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX, FAISALABAD and others Vs
Messrs PUNJAB BEVERAGE COMPANY (PVT.) LTD.
Income Tax Ordinance, 1979 66,66A
2007 PTD 1347
(2007) 96 TAX 9 2008 PTCL 123
Supreme Court of Pakistan
2007
DEPUTY COMMISSIONER OF INCOME TAX/WEALTH TAX, FAISALABAD and others Vs
Messrs PUNJAB BEVERAGE COMPANY (PVT.) LTD.
Income Tax Ordinance, 1979 66,66A
2007 PTD 1347
(2007) 96 TAX 9 2008 PTCL 123
Income Tax Appellate Tribunal
2007
Vs
Income Tax Ordinance, 1979 2,2(20),12,12(12),27,30,50,50(4),50(7A), 80,80B
2007 PTD 1929
(2007) 96 TAX 123
Federal Tax Ombudsman
2007
PROGRESSIVE ASSOCIATES, GUJRAT Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 120,120(1),114,114(1),122,122(9),170,177
2007 PTD 1955
(2005) 91 TAX 383
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 52,86
2006 PTD 2722
(2006) 93 TAX 374
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 16
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 34,80D,136,156,Second Schedule,Part-I,Clause118C
2006 PTD 2709
(2007) 95 TAX 1
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 32,24,24(c),50,50(4),50(5),52,62,80,80C
2006 PTD 16
(2005) 91 TAX 533 2005 PTCL 588
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62
2006 PTD 2706
Lahore High Court
2006
Messrs AES PAK GEN (PVT.) COMPANY, LAHORE Vs
Income Tax APPELLATE TRIBUNAL, LAHORE and another
Income Tax Ordinance, 1979 5(2),30,136,136(2),SecondSched,Cl-176
2006 PTD 1
(2006) 93 TAX 159 2006 PTCL 194
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62
2006 PTD 2706
Lahore High Court
2006
COMMISSIONER OF INCOME TAX Vs
Messrs SUI NORTHERN GAS PIPELINES LTD., LAHORE
Income Tax Ordinance, 1979 65,136(1),136,50(4)(b)(1)
2006 PTD 521
(2006) 93 TAX 164 2009 PTCL 341
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 59
2006 PTD 2689
Appellate Tribunal Inland Revenue
2006
Vs
Wealth Tax Act, (XV of 1963) 17,17(1)(a)(b)
2006 PTD 712
Appellate Tribunal Inland Revenue
2006
AL KARAM CNG AND OTHERS Vs
FEDERATION OF PAKISTAN AND OTHERS
Income Tax Ordinance, 1979 25,25(c),30,50,50(1),50(7b),52,62,86,136,156
2006 PTD 499
(2005) 92 TAX 141
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
COMMISSIONER OF INCOME TAX/ WEALTH TAX, SPECIAL ZONE, LAHORE Vs
MIAN NAEEM UMAR
Wealth Tax Act, (XV of 1963) 27
2006 PTD 282
(2006) 94 TAX 3
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
Appellate Tribunal Inland Revenue
2006
Vs
Wealth Tax Act, (XV of 1963) 2,2(16),16
2006 PTD 211
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
Lahore High Court
2006
LAHORE CHAMBER OF COMMERCE AND INDUSTRY, LAHORE THROUGH SECRETARY Vs
Income Tax APPELLATE TRIBUNAL, LAHORE AND OTHERS
Wealth Tax Act, (XV of 1963) 5(1)(i),27
2006 PTD 96
(2006) 93 TAX 368
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
Sindh High Court
2006
I.C.I. PAKISTAN LTD., through Chief Financial Officer, Karachi Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 3 others
2006 PTD 778
Lahore High Court
2006
Haji MUHAMMAD YOUSAF Vs
COMMISSIONER OF Income Tax AND WEALTH TAX, COMPANIES ZONE, FAISALABAD
Wealth Tax Act, (XV of 1963) 27,27(1),8(3)
2006 PTD 72
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
Sindh High Court
2006
I.C.I. PAKISTAN LTD., through Chief Financial Officer, Karachi Vs
FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 3 others
Income Tax Ordinance, 1979 62
2006 PTD 778
2006 PTCL 225
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 12,12(18),13,65,65(1),65(2),13(1)(d),59,59(1)
2006 PTD 1844
(2006) 93 TAX 288 2006 PTCL 645
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 209,209(9)
2006 PTD 1827
(2006) 93 TAX 199
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 107,Explan.107AA,156,24,24(ft),25,25(c)
2006 PTD 1586
(2006) 93 TAX 321
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 131
2006 PTD 1636
Federal Tax Ombudsman
2006
Haji MUHAMMAD IKRAM Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 2001 170,171
2006 PTD 1637
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,62(1),4,4(A),24,24(i),24(ff)
2006 PTD 1665
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,62(1)
2006 PTD 1691
(2006) 94 TAX 22
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa)
2006 PTD 2688
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,62(1),80,80D
2006 PTD 1699
(2006) 93 TAX 369
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa)
2006 PTD 2688
Lahore High Court
2006
COMMISSIONER OF INCOME TAX, EAST ZONE, KARACHI Vs
Messrs W.J. TOWELL & CO. AGENCIES (KUWAIT), KARACHI
Income Tax Act, 1922 42,42(1),42(3)
2006 PTD 1709
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13(1)(d),61,134,156
2006 PTD 2680
Lahore High Court
2006
COMMISSIONER OF INCOME TAX, EAST ZONE, KARACHI Vs
Messrs W.J. TOWELL & CO. AGENCIES (KUWAIT), KARACHI
Income Tax Act, 1922 42,42(1),42(3)
2006 PTD 1709
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13(1)(d),61,134,156
2006 PTD 2680
Lahore High Court
2006
COMMISSIONER OF INCOME TAX, EAST ZONE, KARACHI Vs
Messrs W.J. TOWELL & CO. AGENCIES (KUWAIT), KARACHI
Income Tax Act, 1922 42,42(1),42(3)
2006 PTD 1709
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa)
2006 PTD 2670
Lahore High Court
2006
COMMISSIONER OF INCOME TAX, EAST ZONE, KARACHI Vs
Messrs W.J. TOWELL & CO. AGENCIES (KUWAIT), KARACHI
Income Tax Act, 1922 42,42(1),42(3)
2006 PTD 1709
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa)
2006 PTD 2670
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa)
2006 PTD 2670
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 80,80D&SecondSched
2006 PTD 2639
(2006) 93 TAX 303
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 39,39(1),39(3),39(4),39(5),177,124,124A,5,6,7
2006 PTD 1728
(2006) 93 TAX 189
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 80,80D&SecondSched
2006 PTD 2639
(2006) 93 TAX 303
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,80C&SecondSched,59
2006 PTD 2623
(2006) 93 TAX 68
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,80C&SecondSched,59
2006 PTD 2623
(2006) 93 TAX 68
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,80C&SecondSched,59
2006 PTD 2623
(2006) 93 TAX 68
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 65,62
2006 PTD 2614
(2006) 93 TAX 338
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 131,134,156
2006 PTD 2575
(2006) 93 TAX 5
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 12(18),13(1)(aa),62,80,80C,80CC,80D
2006 PTD 2565
(2006) 94 TAX 1
Supreme Court of Pakistan
2006
COMMISSIONER OF Income Tax and others
Vs
Messrs MEDIA NETWORK and others
Civil Appeals Nos. 833 to 848 of 2004
REGIONAL COMMISSIONER OF Income Tax and others
Vs
M. YOUSAF ACADEMY QUICK FILL CNG and others
Civil Appeals Nos. 1041 to 1046 of 2004
REGIONAL COMMISSIONER OF Income Tax and others Vs
SADAQAT RAHIM and others
Civil Appeals Nos. 121 to 1214 of 2005
COMMISSIONER OF Income Tax and others
Vs
Messrs Haji MUHAMMAD TANVIR and others
Civil Appeals Nos.1641 and 1704 of 2005
REGIONAL COMMISSIONER OF Income Tax and others
Vs
Messrs MIAN COLD STORAGE MEWA MANDI, SIALKOT and others
2006 PTD 2502
2007 PTR 3
Supreme Court of Pakistan
2006
OMMISSIONER OF Income Tax and others
vs
Messrs MEDIA NETWORK and others
Civil Appeals Nos. 833 to 848 of 2004
REGIONAL COMMISSIONER OF Income Tax and others
vs
M. YOUSAF ACADEMY QUICK FILL CNG and others
Civil Appeals Nos. 1041 to 1046 of 2004
REGIONAL COMMISSIONER OF Income Tax and others Vs
SADAQAT RAHIM and others
Civil Appeals Nos. 1211 to 1214 of 2005
COMMISSIONER OF Income Tax and others
vs
Messrs Haji MUHAMMAD TANVIR and others
Civil Appeals Nos.1641 and 1704 of 2005
REGIONAL COMMISSIONER OF Income Tax and others
vs
Messrs MIAN COLD STORAGE MEWA MANDI, SIALKOT and others
Income Tax Ordinance, 1979 55,59(1A),62,63,4A,59(3)
Income Tax Ordinance, 1979 FirstSched.,Part-IV,para.A,sub-para.(2B)
2006 PTD 1738
(2006) 93 TAX 305
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 12(18)
2006 PTD 2373
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 FirstSched.,Part-IV,para.A,sub-para.(2B)
2006 PTD 1738
(2006) 93 TAX 305
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 131,210
2006 PTD 2361
(2006) 93 TAX 347
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 1768
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
Lahore High Court
2006
COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD Vs
MUHAMMAD IKRAM
Income Tax Ordinance, 1979 136
2006 PTD 2359
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 221(1),221(1A)
2006 PTD 1768
(2006) 93 TAX 229 2006 PTCL 42
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 52,86,50,2(16)(bb)
2006 PTD 2348
(2006) 93 TAX 186
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 122,122(5),122(5A),240,201,201(1A),210
2006 PTD 1778
(2006) 93 TAX 73
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 52,86,50,2(16)(bb)
2006 PTD 2348
(2006) 93 TAX 186
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 12,12(18),151,153,182,182(2),182(3)
2006 PTD 1790
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 52,86,50,2(16)(bb)
2006 PTD 2348
(2006) 93 TAX 186
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 23,23(1)(x),23(1)(xviii),23(1)(xxi)
2006 PTD 1800
(2006) 93 TAX 162 2006 PTR 151
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62
2006 PTD 2344
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 23,23(1)(x),23(1)(xviii),23(1)(xxi)
2006 PTD 1800
(2006) 93 TAX 162 2006 PTR 151
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,ThirdSated.,R.5(1)
2006 PTD 2325
(2006) 93 TAX 166
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 23,23(1)(x),23(1)(xviii),23(1)(xxi)
2006 PTD 1800
(2006) 93 TAX 162 2006 PTR 151
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 23,23(1)(x),23(1)(xviii),23(1)(xxi)
2006 PTD 1800
(2006) 93 TAX 162 2006 PTR 151
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 5,5(1)(c),5(2),5(3),5(4),66,66A
2006 PTD 1534
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 2,2(13),2(65),120,122,122(1)
2006 PTD 1515
(2006) 94 TAX 108
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 12(18)
2006 PTD 1481
(2006) 93 TAX 61
Lahore High Court
2006
IMRAN TRADERS Vs
MINISTRY OF COMMERCE
Anti Dumping Duties Ordinance (LXV of 2000) 24,27
2006 PTD 1446
2007 PLJ 87
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 14,14(2),62,SecondSched.,Cl.79A,Cl.79B
2006 PTD 1377
(2006) 93 TAX 6
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa),59,59D
2006 PTD 1373
(2006) 93 TAX 301
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 SecondSched.,Part-I,Cl.(86)
2006 PTD 1368
(2006) 93 TAX 44
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 107,107AA
2006 PTD 1356
(2006) 93 TAX 49
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62
2006 PTD 1351
(2006) 93 TAX 150
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa),19,19(1)(b),22,62,ThirdSched.,7(b)
2006 PTD 1338
(2006) 93 TAX 39
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 55,55A,59,59(1)(4),64,65,65(1)(c),154
2006 PTD 1323
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 5,23,23(1),23(1)(x),24,24(1),25,25(a)(a),30,30(2)(a),62,62(1),FirstSched.,SecondSched.
2006 PTD 1292
2005 PTR 123
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 59,59(1)
2006 PTD 1282
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 SecondSched.,Cl.110,52
2006 PTD 1270
(2006) 93 TAX 63
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 151,153,169,182,182(2),182(3)
2006 PTD 1254
(2006) 94 TAX 55
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 27
2006 PTD 2291
(2006) 93 TAX 81
Supreme Court of Pakistan
2006
Malik MUHAMMAD INAM and others
vs
FEDERATION OF PAKISTAN and others
Civil Appeal No.2511 of 2001
FEDERATION OF PAKISTAN and others
vs
S. HAMIDULLAH SHAII and others
Civil Appeal No.2512 of 2001
COMMISSIONER OF Income Tax and others Vs
MUHAMMAD SALEEM KHAN and others
Civil Appeal No.448 of 2004
DEPUTY COMMISSIONER OF IncomE tax/WEALTH TAX and others
Vs
SARA ROOHI USMANI and others
Income Tax Ordinance, 1979 2(6),15(a),16(2)(a)(iii)(c)(i),50,SecondSched.,77
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 63,59
2006 PTD 2058
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 SecondSched.,Part-1,Cl.(118C),156
2006 PTD 2040
(2006) 93 TAX 204
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 122
2006 PTD 2036
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 65(3A),62,65,129
2006 PTD 2012
(2006) 93 TAX 238
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)
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 80D,80C,80CC,62,ThirdSched.,7(b)(1),8(5)
2006 PTD 1979
(2006) 93 TAX 169
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
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 24,24(1),163,163(2)
2006 PTD 1962
(2006) 93 TAX 69
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
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 1958
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 (XLIX of 2001) 169, 170(4), 148(7)(9), 122 (5A) , 2(2)
2006 PTD 2859
(2006)93 TAX 318
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(e)
2006 PTD 1939
(2006) 93 TAX 19
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,62(1)
2006 PTD 1899
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 50,50(4),52,59,62,66
2006 PTD 1888
(2006) 93 TAX 209
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 1881
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 23,23(1)(x),25,25(a)
2006 PTD 1881
(2006) 93 TAX 235 2006 PTCL 639
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 1878
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa),25(c),66,66(1)(c),134
2006 PTD 1878
(2006) 93 TAX 3 2006 PTCL 635
Lahore High Court
2006
KHALIQ DAD RANA Vs
Income Tax APPELLATE TRIBUNAL, LAHORE and 2 others
Wealth Tax Act, (XV of 1963) 16(3)
2006 PTD 1523
(2006) 93 TAX 205
Lahore High Court
2006
COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONE-B Vs
Messrs S.K.F. & CO., LAHORE
Wealth Tax Rules, 1963 8(3)
2006 PTD 1505
(2006) 93 TAX 218
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 16(3),23,16(5),31B(1),17
2006 PTD 1211
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 14C,31BBB,14(1)(C),14(1)(d)
2006 PTD 995
(2006) 93 TAX 158
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 16(3),17(B),17(1)
2006 PTD 991
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 16(3),17A(1)(b),15
2006 PTD 987
(2006) 93 TAX 219
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 2849
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 17(1)(a),17(1)(b),17,13(1)(d),14,2(16)(ii),16(5)
2006 PTD 804
(2006) 93 TAX 14
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 56,13(1)(aa),30(2)(e)
2006 PTD 2849
(2006) 93 TAX 366 2006 PTCL 480
Lahore High Court
2006
COMMISSIONER OF INCOME TAX/WEALTH TAX, COYS Zone-II, LAHORE Vs
M/S CRESCENT COTTON AND ALLIED FACTORIES (PVT.) LTD., LAHORE
Wealth Tax Act, (XV of 1963) 14,16(2),16(5),17,14(2)
2006 PTD 629
(2006) 94 TAX 142
Supreme Court of Pakistan
2006
COMMISSIONER OF Income Tax and others
Vs
Messrs MEDIA NETWORK and others
Civil Appeals Nos. 833 to 848 of 2004
REGIONAL COMMISSIONER OF Income Tax and others
Vs
M. YOUSAF ACADEMY QUICK FILL CNG and others
Civil Appeals Nos. 1041 to 1046 of 2004
REGIONAL COMMISSIONER OF Income Tax and others Vs
SADAQAT RAHIM and others
Civil Appeals Nos. 121 to 1214 of 2005
COMMISSIONER OF Income Tax and others
Vs
Messrs Haji MUHAMMAD TANVIR and others
Civil Appeals Nos.1641 and 1704 of 2005
REGIONAL COMMISSIONER OF Income Tax and others
Vs
Messrs MIAN COLD STORAGE MEWA MANDI, SIALKOT and others
2006 PTD 2502
2007 PTR 3
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 17,17(1)(a),35
2006 PTD 594
(2005) 92 TAX 24
Supreme Court of Pakistan
2006
COMMISSIONER OF Income Tax and others
vs
Messrs MEDIA NETWORK and others
Civil Appeals Nos. 833 to 848 of 2004
REGIONAL COMMISSIONER OF Income Tax and others
vs
M. YOUSAF ACADEMY QUICK FILL CNG and others
Civil Appeals Nos. 1041 to 1046 of 2004
REGIONAL COMMISSIONER OF Income Tax and others Vs
SADAQAT RAHIM and others
Civil Appeals Nos. 1211 to 1214 of 2005
COMMISSIONER OF Income Tax and others
vs
Messrs Haji MUHAMMAD TANVIR and others
Civil Appeals Nos.1641 and 1704 of 2005
REGIONAL COMMISSIONER OF Income Tax and others
vs
Messrs MIAN COLD STORAGE MEWA MANDI, SIALKOT and others
Income Tax Ordinance, 1979 55,59(1A),62,63,4A,59(3)
MUHAMMAD SAIR ALI, JUSTICE
COMMISSIONER OF Income Tax AND WEALTH TAX SIALKOT ZONE, SIALKOT Vs
KHALID JAVID, BAT MAKER, SIALKOT
Wealth Tax Rules, 1963 8(3)
2006 PTD 284
(2006) 94 TAX 4
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62,111,116
2006 PTD 2078
2006 PTCL 654
Lahore High Court
2006
COMMISSIONER OF INCOME/WEALTH TAX, COMPANIES Zone-I, LAHORE Vs
MUHAMMAD MUGHFOOR
Wealth Tax Rules, 1963 8(2)(c)(ii),8(2)(c)(i)
2006 PTD 248
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 1958
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 35
2006 PTD 172
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 62
2006 PTD 1958
2006 PTCL 37
Lahore High Court
2006
Vs
Wealth Tax Act, (XV of 1963) 27
2006 PTD 114
(2006) 93 TAX 371
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 1881
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 2(5)(ii),7,17,46
2006 PTD 85
(2004) 89 TAX 234
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 23,23(1)(x),25,25(a)
2006 PTD 1881
(2006) 93 TAX 235 2006 PTCL 639
Lahore High Court
2006
Vs
Wealth Tax Rules, 1963 8(3)
2006 PTD 48
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 1768
Lahore High Court
2006
Vs
Wealth Tax Act, (XV of 1963) 16(2),16(5),16(4)
2006 PTD 37
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 2001 221(1),221(1A)
2006 PTD 1768
(2006) 93 TAX 229 2006 PTCL 42
Income Tax Appellate Tribunal
2006
Vs
Wealth Tax Act, (XV of 1963) 35,16(3),17(b)
2006 PTD 155
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 1878
Supreme Court of Pakistan
2006
COMMISSIONER OF Income Tax and WEALTH TAX, PESHAWAR Vs
HAJI MASOOD-UR-REHMAN and others
Wealth Tax Rules, 1963 8
2006 PTD 1473
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 13,13(1)(aa),25(c),66,66(1)(c),134
2006 PTD 1878
(2006) 93 TAX 3 2006 PTCL 635
Supreme Court of Pakistan
2006
COMMISSIONER OF Income Tax AND WEALTH TAX, PESHAWAR Vs
Haji MASOODUR-REHMAN and others
Wealth Tax Rules, 1963 R-8
2006 PTD 1473
2006 PTCL 112 2006 SCMR 793
Income Tax Appellate Tribunal
2006
Vs
2006 PTD 16
Lahore High Court
2006
COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES Zone-II, LAHORE Vs
MRS. FARIDA HUSSAIN
Wealth Tax Act, (XV of 1963) 27
2006 PTD 2562
Income Tax Appellate Tribunal
2006
Vs
Income Tax Ordinance, 1979 32,24,24(c),50,50(4),50(5),52,62,80,80C
2006 PTD 16
(2005) 91 TAX 533 2005 PTCL 588
Sindh High Court
2006
MESSRS VOLKART PAKISTAN (PRIVATE) LIMITED THROUGH MANAGER FINANCE AND OTHERS Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND OTHERS
Wealth Tax Act, (XV of 1963) 22(e)(ii)(h),3,7,17
2006 PTD 236
(2006) 93 TAX 352
Sindh High Court
2006
Messrs KASBATI BUILDERS through Partner Vs
Income Tax APPELLATE TRIBUNAL and 2 others
Income Tax Ordinance, 1979 156(1)
2006 PTD 1088
(2006) 93 TAX 27
Appellate Tribunal Inland Revenue
2006
Vs
Wealth Tax Act, (XV of 1963) 17,17B,16,17B,23,31B
2006 PTD 2004
(2006) 93 TAX 143
Supreme Court of Pakistan
2006
DADABHOY ENERGY SUPPLY COMPANY LTD Vs
FEDERATION OF PAKISTAN and others
Income Tax Ordinance, 1979 50,50(5,O.584(I)/95
2006 PTD 555
2006 PTCL 384 2006 SCMR 388
Appellate Tribunal Inland Revenue
2006
Vs
Wealth Tax Act, (XV of 1963) 2,2(1)(5)(ii)[2(e)(ii)],3
2006 PTD 1852
(2006) 93 TAX 121
Supreme Court of Pakistan
2006
DADABHOY ENERGY SUPPLY COMPANY LTD. Vs
FEDERATION OF PAKISTAN AND OTHERS
Income Tax Ordinance, 1979 50,50(5)
2006 PTD 555
(2006) 94 TAX 53
Sindh High Court
2006
MRS. NIGHAT TARIQ
VS
DEPUTY COMMISSIONER OF Income Tax and others Vs
MUHAMMAD SOHAIL and others
VS
CENTRAL BOARD OF REVENUE and 2 others
Wealth Tax Act, (XV of 1963) 27
2006 PTD 324
Supreme Court of Pakistan
2006
DADABHOY ENERGY SUPPLY COMPANY LTD. Vs
FEDERATION OF PAKISTAN AND OTHERS
Income Tax Ordinance, 1979 50,50(5)
2006 PTD 555
(2006) 94 TAX 53
Sindh High Court
2006
MRS. NIGHAT TARIQ Vs
DEPUTY COMMISSIONER OF Income Tax AND OTHERS
Wealth Tax Act, (XV of 1963) 27,35
2006 PTD 324
(2006) 93 TAX 429
Lahore High Court
2006
MESSRS PROSPERITY WEAVING MILLS LTD. THROUGH DIRECTOR Vs
FEDERATION OF PAKISTAN THROUGH SECRETARY, FINANCE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 Second Schedule,Part-I,Cl.77C
2006 PTD 402
(2006) 93 TAX 394 2005 PTR 156
Lahore High Court
2006
COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD Vs
AYUB RAZA
Wealth Tax Rules, 1963 R-8,8(2)(c)(ii)
2006 PTD 132
(2006) 94 TAX 377
Supreme Court of Pakistan
2006
COMMISSIONER OF INCOME TAX, COMPANIES Zone-IV, KARACHI Vs
HAKIM ALI ZARDARI
Wealth Tax Act, (XV of 1963) 17,17(1)
2006 PTD 271
(2006) 93 TAX 205
Lahore High Court
2006
M/S AJWA CENTRE, LAHORE Vs
COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONE, LAHORE
Wealth Tax Act, (XV of 1963) 2,2(5)(i),3
2006 PTD 343
(2006) 93 TAX 82
Lahore High Court
2006
MUHAMMAD SALEEM BHATTI Vs
Income Tax APPELLATE TRIBUNAL, LAHORE BENCH, LAHORE and others
Wealth Tax Act, (XV of 1963) 2(5)(ii),2(16)(iii),16(3),17B,27(6)
2006 PTD 2424
(2007) 95 TAX 95 2007 PTR 146
Supreme Court of Pakistan
2006
COMMISSIONER OF Income Tax and WEALTH TAX, PESHAWAR Vs
HAJI MASOOD-UR-REHMAN and others
Wealth Tax Rules, 1963 8
2006 PTD 1473
Supreme Court of Pakistan
2006
COMMISSIONER OF Income Tax AND WEALTH TAX, PESHAWAR Vs
Haji MASOODUR-REHMAN and others
Wealth Tax Rules, 1963 R-8
2006 PTD 1473
2006 PTCL 112 2006 SCMR 793
Lahore High Court
2006
COMMISSIONER OF INCOME TAX, LAHORE Vs
Messrs PRODUCT SERVICES
Wealth Tax Act, (XV of 1963) 17,17A(1)(b)
2006 PTD 2814
(2006) 93 TAX 225
Lahore High Court
2006
Dr. MUNAWAR HAYAT Vs
SPECIAL OFFICER OF WEALTH TAX/INCOME TAX, CIRCLE3, COMPANIES Zone-III, LAHORE and another
Wealth Tax Act, (XV of 1963) 27
2006 PTD 2427
(2007) 95 TAX 98 2007 PTR 149
Lahore High Court
2006
QAISAR A. MANOO Vs
Income Tax APPELLATE TRIBUNAL and 2 others
Wealth Tax Act, (XV of 1963) 5,SecondSched.,Cl.(12(1))
2006 PTD 1508
Appellate Tribunal Inland Revenue
2006
Vs
Wealth Tax Act, (XV of 1963) 16,16(5)
2006 PTD 856
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
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
Federal Tax Ombudsman
2005
Messrs Millat Tractors Limited, Lahore Vs
Secretary, Revenue Division, Islamabad
2005 PTD 1754
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
Income Tax Appellate Tribunal
2005
Vs
Income Tax Ordinance, 2001 115,115(4),153,153(6),153(1)(c)
2006 PTD 1936
(2006) 94 TAX 38
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
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(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
Appellate Tribunal Inland Revenue
2004
NULL Vs
NULL
Income Tax Ordinance, 1979 2(42),65,80C,80CC,107AA,156
2004 PTD 2380
(2004) 90 TAX 334
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
Federal Tax Ombudsman
2004
Messrs Afnan International, Lahore
Vs
Secretary, Revenue Division, Islamabad
Income Tax Ordinance, 1979 80C,143B,
2004 PTD 2228
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) 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
Ch. MUHAMMAD BASHIR Vs
SECRETARY, REVENUE DIVISION, ISLAMABAD
Income Tax Ordinance, 1979 93,93(2)
2002 PTD 2626
(2002) 86 TAX 313
Appellate Tribunal Inland Revenue
2002
Vs
Income Tax Ordinance, 1979 66A(IA),62,135
2002 PTD 99
(2001) 84 TAX 170
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)
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
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
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
Supreme Court of India
2002
TAMIL NADU STATE TRANSPORT CORPORATION LTD Vs
COMMISSIONER OF IncomE tax
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.
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
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
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
Madras High Court (India)
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
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.
TIRUMALAI TRADERS Vs
COMMISSIONER OF Income Tax and another
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
Lahore High Court
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 WEALTH TAX Vs
Smt. AZIZUNNISA BEGUM
Indian Wealth Tax Act, 1957 18. & 27
2001 PTD 1211
84 TAX 455 243 ITR 852
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
Madras High Court (India)
2001
ANAND SAMRAT & CO. Vs
Income Tax OFFICER
Income Tax Act, 1961 147,148
2001 PTD 3522
(1999) 240 ITR 852
Madras High Court (India)
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
Lahore High Court
2001
THE COMMISSIONER OF INCOME TAX,CENTRAL ZONE, LAHORE Vs
Messrs PAK. INDUSTRIAL PROMOTORS LTD. LAHORE
Income Tax Ordinance (XXXI of 1979) First Sched., Part II, Part A, cl. (1)(v)
2001 PTD 1433
84 TAX 9
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
Lahore High Court
2001
Mrs. YASMEEN HAMEED Vs
THE SPECIAL OFFICER OF WEALTH TAX, CIRCLE 34, ZONE B, LAHORE
Wealth Tax Act (XV of 1963) 27
2001 PTD 1514
84 TAX 294
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
Kerala High Court (India)
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
Madras High Court (India)
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
Delhi High Court (India)
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
Delhi High Court (India)
2000
COMMISSIONER OF INCOME TAX Vs
BELLIEN MICHEAL ANDRESMANT AND OTHERS
Income Tax Act, 1961 10(14)
2000 PTD 3342
(1999) 237 ITR 479
Sindh High Court
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
Madras High Court (India)
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)
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 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
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
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
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
Delhi High Court (India)
2000
COMMISSIONER OF IncomE TaX Vs
SRI DURGA TOBACCO CO.
Income Tax Act, 1961 139,139(8)
2000 PTD 1768
(1998) 234 ITR 487
Delhi High Court (India)
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
Madras High Court (India)
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
Madras High Court (India)
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
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
Madras High Court (India)
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
Andhra Pradesh High Court (India)
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
Madras High Court (India)
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
Delhi High Court (India)
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
Delhi High Court (India)
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)
