COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI vs AL-ABID SILK MILLS LTD — 2023 PTD 1492 SUPREME-COURT

Case information

Citation: 2023 PTD 1492 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI vs AL-ABID SILK MILLS LTD

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-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Fiscal statute---While interpreting fiscal statutes, the court looks to what is clearly said and there is no room for any intendment nor is there any equity about a tax---There is no presumption as to tax and nothing was to be read in or implied and one could only look fairly at the language used.

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