COMMISSIONER INLAND REVENUE vs MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Taxing statute — 2022 PTD 1806 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1806 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION 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

COMMISSIONER INLAND REVENUE VS MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Taxing statute---Scope---Provision creating a tax liability must be interpreted strictly in favour of the taxpayer and against the revenue authorities---Any doubts arising from the interpretation of a fiscal provision must be resolved in favour of the taxpayer---If two reasonable interpretations are possible, the one favouring the taxpayer must be adopted.

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