COMMISSIONER INLAND REVENUE, LAHORE vs The BANK OF PUNJAB, LAHORE First Sched — 2022 PTD 831 SUPREME-COURT

Case information

Citation: 2022 PTD 831 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, LAHORE vs The BANK OF PUNJAB, LAHORE First Sched
Subject matter: Criminal
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, LAHORE VS The BANK OF PUNJAB, LAHORE First Sched. Part V, Paras. A & D---Income received by a Bank from declared/distributed dividends by Pakistani companies---Such income was to be taxed at the rate mentioned in paragraph D of Part V, 'Rates of Income Tax for Companies', of the First Schedule to the Income Tax Ordinance, 1979 ('the Ordinance') [as applicable at that time].

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