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ALLIED BANK LIMITED vs The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute — 2023 PTD 1600 SUPREME-COURT

Case information

Citation
2023 PTD 1600 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
PTD
Parties
ALLIED BANK LIMITED vs The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute
Subject matter
Tax & Customs

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

ALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute---Literal approach of interpretation---Literal approach is to be adopted while interpreting fiscal or taxing statutes, and the Court cannot read into or impute something when the provisions of a taxing statute are clear---While interpreting a taxing statute, the Court must look to the words of the statute and interpret it in light of what is clearly expressed therein, and it cannot imply something which is not expressed or import provisions in the statute so as to support any assumed deficiency.

Other judgments reported in 2023 PTD

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