NISHAT CHUNIAN LTD. vs COMMISSIONER INLAND REVENUE, LTU, LAHORE Preamble — 2025 PTD 1448 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2025 PTD 1448 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2025
Reporter: PTD
Parties: NISHAT CHUNIAN LTD. vs COMMISSIONER INLAND REVENUE, LTU, LAHORE Preamble
Subject matter: Tax & Customs
Provisions referred to: S. 60A---W; Preamble---Income Tax Ordinance (XLIX of 2001); Workers Welfare Fund Ordinance; Finance Act; WWF 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

NISHAT CHUNIAN LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE Preamble---Income Tax Ordinance (XLIX of 2001), S. 60A---Workers' Welfare Fund, contribution to---Scope and effect---Amendments made to the Workers Welfare Fund Ordinance, 1971 through Finance Act, 2006 and Finance Act, 2008---Department filed appeal as the Commissioner Inland Revenue ('the Commissioner-Appeals') directed that Workers' Welfare Fund (WWF) be charged on the income determined after appeal effect according to Workers Welfare Fund Ordinance, 1971) ('the WWF Ordinance') prior to amendments made through Finance Act, 2006 and 2008---Plea of the department being that the amendments in WWF Ordinance were not finally declared ultra vires and was still part of the statute---Validity---The contributions made to the WWF are not in the nature of tax; hence, the amendment made through Finance Act, 2006 and 2008 are unconstitutional---Since the amendments made in the WWF fund through Finance Act, 2006 and 2008 had been declared unconstitutional by the apex courts therefore the ground of the department does not hold water---The Commissioner-Appeals rightly directed to charge WWF as existed prior to amendments made through Finance Act, 2006 and 2008---No case of interference was made out by the Department---Appeal, filed by the Department, was dismissed.

Other judgments reported in 2025 PTD

2025 PTD 1833 BALOCHISTAN-SALES-TAX-ON-SERVICES-APPELLATE-TRIBUNAL, QUETTACASING CORPORATION (PVT.) LIMITED VS COMMISSIONER BALOCHISTAN REVENUE AUTHORITY. Ss. 2(115), 2(139), 25 & 27 - Balochistan Sales Tax on Serv…
2025 PTD 1230 SUPREME-COURTKASSIM TEXTILE MILLS (PVT.) LIMITED VS COMMISSIONER INLAND REVENUE, KARACHI Literal rule---Legislation---Powers of Court---Where words of st…
2025 PTD 1179 SUPREME-COURTWAK LIMITED MULTAN ROAD, LAHORE VS COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) Statutory d…
2025 PTD 1634 SUPREME-COURTThe DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad VS NESTLE PAKISTAN LIMITED, ISLAMABAD art. 185(3)---Petition for leave to…
2025 PTD 1270 SUPREME-COURTDIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director VS TAJ INTERNATIONAL (PVT.) LTD. Ss. 2(37), 3, 11, 33 & 37a---assessment…
2025 PTD 1270 SUPREME-COURTDIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director VS TAJ INTERNATIONAL (PVT.) LTD. Imposing of tax---Principle---Under mod…

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