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COMMISSIONER INLAND REVENUE vs MUHAMMAD OSMAN GUL S — 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 S
Subject matter
Criminal
Provisions referred to
S. 2; Finance Act (I of 2003); 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 MUHAMMAD OSMAN GUL S.2(29) [as amended by Finance Act (I of 2003)]---Phrase "any amount treated as income under any provision of Income Tax Ordinance, 2001"---Scope---Sentence "any amount treated as income under any provision of Income Tax Ordinance, 2001" has to be read as whole---When the sentence is read as whole it conveys that the Legislature may treat any amount as income---Use of word "treated" is crucial and connotes an amount which may be deemed or imputed as income.

Other judgments reported in 2024 PTD

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