PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

The COMMISSIONER INLAND REVENUE, ZONE-II, LARGER TAXPAYERS UNIT, LAHORE vs KOHINOOR SUGAR MILLS LIMITED Fiscal/taxing statute — 2021 SCMR 536 SUPREME-COURT

Case information

Citation
2021 SCMR 536 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2021
Reporter
SCMR
Parties
The COMMISSIONER INLAND REVENUE, ZONE-II, LARGER TAXPAYERS UNIT, LAHORE vs KOHINOOR SUGAR MILLS LIMITED Fiscal/taxing statute

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

The COMMISSIONER INLAND REVENUE, ZONE-II, LARGER TAXPAYERS UNIT, LAHORE VS KOHINOOR SUGAR MILLS LIMITED Fiscal/taxing statute---Charging provision, interpretation of---Scope---Charing provisions of a fiscal/taxing statute were to be construed strictly, and if two reasonable interpretations were possible the one in favour of the assessee was to be adopted.

Other judgments reported in 2021 SCMR

Back to the case-law library · Search Pakistani case law in Urdu or English