COMMISSIONER INLAND REVENUE, ZONE-IV, KARACHI vs A.P — 2024 PTD 662 SUPREME-COURT

Case information

Citation: 2024 PTD 662 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2024
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE-IV, KARACHI vs A.P
Provisions referred to: S. 107---C

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, ZONE-IV, KARACHI VS A.P. MOLLER MAERSK S. 107---Convention between the Islamic Republic of Pakistan and the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Art. 8---Convention between the Kingdom of Belgium and the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Art. 8---Income arising from container detention charges ("CDC"), container service charges ("CSC") and terminal handling charges ("THC")---Such income falls within the category of "profits from the operation of ships in international traffic" in the context of double taxation conventions concluded between Pakistan and Denmark, as well as between Pakistan and Belgium.

Other judgments reported in 2024 PTD

2024 PTD 889 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL Fourth Sched., Entries 47, 48, 49, 50, 51, 52 & 53---Federal Legislative List---Taxes and…
2024 PTD 1422 PESHAWAR-HIGH-COURTCitation Name: 2024 PTD 1422 PESHAWAR-HIGH-COURTBookmark this Case FRONTIER GREEN WOOD INDUSTRIES (PVT.) LTD VS COMMISSIONER INLAND REVENUE,…
2024 PTD 889 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL Reading down, principle of---Applicability---Rule of reading down has to be disapplied for…
2024 PTD 889 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL S.2(29) [as amended by Finance Act (I of 2003)]---Phrase "any amount treated as income und…
2024 PTD 889 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL Fourth Sched., Federal Legislative List, Entry 47---Term "income"---Connotation---Term "in…
2024 PTD 889 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL S. 2(29)---Term, "income"---Meaning---Resort cannot be made to definition of 'income' as g…

Back to the case-law library · Search Pakistani case law in Urdu or English