COMMISSIONER INLAND REVENUE vs RIAZ BOTTLERS (PVT — 2024 PTD 772 SUPREME-COURT

Case information

Citation: 2024 PTD 772 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2024
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs RIAZ BOTTLERS (PVT

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.

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…
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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…

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