COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD vs ABDUL HAMEED, LABOUR CONTRACTOR Ss

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD VS ABDUL HAMEED, LABOUR CONTRACTOR 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. Head NotesCase Description Citation Name: 2022 SCMR 1938 SUPREME-COURTBookmark this Case COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD VS ABDUL HAMEED, LABOUR CONTRACTOR Ss. 3 & 4---Federal Board of Revenue---Lack of proper record keeping by the Federal Board of Revenue (FBR)---Necessity of maintaining data bank of cases---Supreme Court observed that in not maintaining a data bank of its cases the interest of FBR is jeopardized and the Supreme Court's time is also wasted; that the FBR constitutes the economic and financial backbone of the country but by not maintaining a data bank of its cases the working of its own officers is hampered, and so too that of the tribunals and of the courts; that in the age of technology this lapse is unacceptable---Supreme Court directed that since the FBR remains remiss of its duties a copy of the present order be sent to the Chairman and every Member of the FBR, to the Secretary, Finance Division, Secretary Law and Justice Division and to the Cabinet Secretary, Cabinet Division, Government of Pakistan with the expectation that the noted shortcomings will be attended to with the promptness that they deserve. Head NotesCase Description

COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, FAISALABAD vs ABDUL HAMEED, LABOUR CONTRACTOR Ss — 2022 SCMR 1938 SUPREME-COURT

Case information

Judgment text as reported

Other judgments reported in 2022 SCMR