PAKISTAN TELECOMMUNICATION COMPANY LTD. vs COLLECTOR OF CUSTOMS, KARACHI Tax statute — 2023 PTD 241 SUPREME-COURT

Case information

Citation: 2023 PTD 241 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: PAKISTAN TELECOMMUNICATION COMPANY LTD. vs COLLECTOR OF CUSTOMS, KARACHI Tax statute

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

PAKISTAN TELECOMMUNICATION COMPANY LTD. VS COLLECTOR OF CUSTOMS, KARACHI Tax statute---While construing a tax law, the language used in it is not to be either stretched in favour of the State or narrowed in favour of the taxpayer.

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