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COMMISSIONER INLAND REVENUE, ZONE-VII, REGIONAL TAX OFFICE-II, LAHORE vs TECHLOGIX PAKISTAN (PVT — 2022 PTD 893 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 893 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, ZONE-VII, REGIONAL TAX OFFICE-II, LAHORE vs TECHLOGIX PAKISTAN (PVT
Subject matter
Criminal
Provisions referred to
S. 153; S. 113; 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, ZONE-VII, REGIONAL TAX OFFICE-II, LAHORE VS TECHLOGIX PAKISTAN (PVT.) LTD. Harmonious/conjoint reading---Effect---Such reading is imperative, to avoid redundancy or superfluousness. Ss.113(3)(b), 133(1), 153(6) & first proviso---Payments for goods and services---Maximum tax---Scope--- Dispute was with regard to applicability of proviso added to S.153(6) of Income Tax Ordinance, 2001---Appellate Tribunal Inland Revenue set aside orders passed by two forums below---Validity---Turnover, in terms of re-enacted S.113(3)(b) of Income Tax Ordinance, 2001, meant gross fees for rendering of services other than those covered by final discharge of tax liability, for which tax was separately paid or payable---Insertion of third proviso, in the wake of re-enacted S.113 of Income Tax Ordinance, 2001, was unnecessary---With insertion of sub-clause (iii) to second proviso, tax deducted on transactions covered under S.153(1)(b) of Income Tax Ordinance, 2001, was out of the ambit of Final Tax Regime (FTR) and was classified as income under Normal Tax Regime (NTR)--- Exclusion from ambit of FTR otherwise brought income under NTR, which was liable to minimum tax, provided conditions in S.113 of Income Tax Ordinance, 2001 were met---No express or implied repeal of first proviso to S.153 of Income Tax Ordinance, 2001, which exclusively dealt with the companies and third proviso to sub-clause (iii) to second proviso covered person(s), except the companies---Reference was disposed of accordingly. Circulars / instructions---Status---Circulars / instructions issued cannot be construed or extended status superior to text of the law.

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