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COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI vs MSC SWITZERLAND GENEVA S — 2023 SCMR 1011 SUPREME-COURT

Case information

Citation
2023 SCMR 1011 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
SCMR
Parties
COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI vs MSC SWITZERLAND GENEVA S
Subject matter
Tax & Customs
Provisions referred to
S. 107---

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 Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI VS MSC SWITZERLAND GENEVA S. 107--- Treaties for the avoidance of double taxation, interpretation of---Such treaties have to be given preference and would prevail over the provisions of income tax law.

Other judgments reported in 2023 SCMR

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