OUTFITTERS STORES (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR S — 2024 PTD 8 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 8 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: OUTFITTERS STORES (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR S
Subject matter: Tax & Customs
Provisions referred to: S. 175---; S. 175; 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

OUTFITTERS STORES (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, FBR S. 175---authorization Order---Maxim absoluta sentential expositore non indiget---applicability---Provisions of laws from different fiscal statutes cannot be read as part of S.175 of Income Tax Ordinance, 2001, which is offensive to the textual meaning of S. 175 of Income Tax Ordinance, 2001---Maxim absoluta sententia expositore non indiget which means plain words need no exposition, is applicable, as there is no ambiguity in the text.

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