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NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI vs The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss — 2023 SCMR 1325 SUPREME-COURT

Case information

Citation
2023 SCMR 1325 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
SCMR
Parties
NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI vs The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss
Subject matter
Tax & Customs
Provisions referred to
Income Tax Ordinance (XLIX of 2001); Sales Tax Act (VII of 1990)

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

NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI VS The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss. 194-B & 196---Income Tax Ordinance (XLIX of 2001), Ss. 132 & 133---Sales Tax Act (VII of 1990), Ss. 46 & 47---Constitution of Pakistan, Art. 185---Findings of fact recorded by the Appellate Tribunal under various tax statutes---Inference with such facts by the High Court and Supreme Court---Conditions for such interference stated.

Other judgments reported in 2023 SCMR

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