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SINDH IRRIGATION AND DRAINAGE AUTHORITY (SIDA) vs The COMMISSIONER OF INCOME TAX HYDERABAD ZONE, HYDERABAD S — 2022 PTD 1679 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 1679 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
SINDH IRRIGATION AND DRAINAGE AUTHORITY (SIDA) vs The COMMISSIONER OF INCOME TAX HYDERABAD ZONE, HYDERABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 84---J; S. 84; 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

SINDH IRRIGATION AND DRAINAGE AUTHORITY (SIDA) VS The COMMISSIONER OF INCOME TAX HYDERABAD ZONE, HYDERABAD S.84---Joint Venture---association of Persons (aOP)---Filing of separate income tax return---Non-Resident status, determination of---Dispute was with regard to treating Joint Venture association of Persons as Non-Resident by imposing tax at the rate of 15% instead of 5%---Validity---Held, it made no difference that one of the members of the association filed income tax return as non-resident, as the same would not change legal position of association of Person (aOP)---as such the aOP remained a resident aOP as defined in S.84 of Income Tax Ordinance, 2001---Income Tax appellate Tribunal erred in treating the aOP as a non-resident and in concurring to the finding that the tax was required to be deducted at the rate of 15% instead of 5% as it was non-resident---Reference was answered accordingly.

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