The COMMISSIONER OF INCOME TAX vs INTER QUEST INFORMATICS SERVICES Ss — 2023 SCMR 1803 SUPREME-COURT

Case information

Citation: 2023 SCMR 1803 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: The COMMISSIONER OF INCOME TAX vs INTER QUEST INFORMATICS SERVICES Ss
Subject matter: Tax & Customs
Provisions referred to: Income Tax Ordinance (XXXI of 1979)

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

The COMMISSIONER OF INCOME TAX VS INTER QUEST INFORMATICS SERVICES Ss. 107 & 133(1)---Income Tax Ordinance (XXXI of 1979) [since repealed], Ss. 163 & 136(1)---Convention Between the Kingdom of the Netherlands and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 1982, Arts.7, 12, paras. (3)(a), (3)(b), 22, 23 & 24---Concept of "Royalties"--- Scope--- Business profits---Non-resident foreign company---Exemption from income tax---Income/royalties earned by the non-resident company in Pakistan for the lease of certain software---Whether such income was business profits and thus exempt from payment of income tax in Pakistan under Article 7 of the Convention Between the Kingdom of the Netherlands and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income ('the Convention'), or the same constituted "royalties" as defined in paragraph 3 of Article 12 of the Convention and was liable to tax.

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