COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD vs ABDUL HAMEED Ss — 2022 PTD 1673 SUPREME-COURT

Case information

Citation: 2022 PTD 1673 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD vs ABDUL HAMEED Ss
Subject matter: Tax & Customs
Provisions referred to: Income Tax Ordinance

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

COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD VS ABDUL HAMEED Ss. 153(1)(b), 153(1)(c) & 153(9) [as relevant at the time of the present case]---'Services', meaning of---Scope---Rendering of labour and carriage services---Whether income from labour and carriage services is liable to fixed tax regime---Held, that definition of 'services' in subsection (9) of section 153 of the Income Tax Ordinance, 2001 is not exhaustive and uses the word 'includes' and then mentions a few services---'Services' mentioned in section 153(9) of the Ordinance are not exhaustive and may include other services, including labour and carriage services---Therefore, to exclude labour and carriage services it would be discriminatory, which is not permissible---In the present case, the taxpayer had entered into a contract for rendering labour and carriage services, which was covered by section 153(1)(b) and also by the exception to section 153(1)(c) of the Ordinance, therefore, it was subject to the final tax regime (erstwhile presumptive tax regime) rather than to the normal tax regime---Petitions for leave to appeal were dismissed and leave was refused.

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