COMMISSIONER INLAND REVENUE vs MUHAMMAD OSMAN GUL Fourth Sched — 2024 PTD 889 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 889 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs MUHAMMAD OSMAN GUL Fourth Sched

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 MUHAMMAD OSMAN GUL Fourth Sched., Entries 47, 48, 49, 50, 51, 52 & 53---Federal Legislative List---Taxes and Entries---Scope---Single tax may derive its sanction from one or more entries and many taxes may emanate from one single entry---Entry in Legislative List must be give a wide and liberal interpretation.

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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…
2024 PTD 517 LAHORE-HIGH-COURT-LAHOREABDUL SABOOR VS FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice, Islamabad Ss. 8 & 9---Inquiry and investigation---Non-…

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