COMMISSIONER INLAND REVENUE vs RIAZ BOTTLERS (PVT — 2024 PLC 183 SUPREME-COURT

Case information

Citation: 2024 PLC 183 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2024
Reporter: PLC
Parties: COMMISSIONER INLAND REVENUE vs RIAZ BOTTLERS (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 25; Income Tax Ordinance (XXXI of 1979); Income Tax Ordinance

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 VS RIAZ BOTTLERS (PVT.) LTD. Special law and general law---Preference---According to the principle of harmonious interpretation, special law would take precedence over the general law. Citation Name: 2024 PLC 183 SUPREME-COURTBookmark this Case COMMISSIONER INLAND REVENUE VS RIAZ BOTTLERS (PVT.) LTD. Ss. 2(c) & 9---Income Tax Ordinance (XXXI of 1979) [since repealed], S. 25(c)---Workers Profit Participation Fund (WPPF)---Amount transferred by a company to the WPPF---Not liable to tax under section 25(c) of the Income Tax Ordinance, 1979---Transferred amount to the WPPF could not be termed as arising out of a trade/trading rather the same is a statutory liability---Such amount was granted an exemption because a statute, in the present case, Companies Profits (Workers' Participation) Act, 1968, allowed for it---Hence, the amount transferred to the WPPFis nothing but a statutory liability and thus did not attract the provisions of section 25(c) of the Income Tax Ordinance, 1979---Petition was dismissed and leave to appeal was refused.

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