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QUETTA CHAMBERS OF COMMERCE AND INDUSTRY vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad S — 2025 PTD 480 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation
2025 PTD 480 QUETTA-HIGH-COURT-BALOCHISTAN
Court
Balochistan High Court
Year
2025
Reporter
PTD
Parties
QUETTA CHAMBERS OF COMMERCE AND INDUSTRY vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad S
Subject matter
Tax & Customs
Provisions referred to
S. 7E---T; S. 7E; 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

QUETTA CHAMBERS OF COMMERCE AND INDUSTRY VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad S. 7E---Tax on deemed income from immovable property---Double taxation, principle of---Applicability---Citizens were required under the provision of S. 7E of Income Tax Ordinance, 2001 to pay income tax on holding immovable properties earlier created through income on which, tax had already been paid or source of investment thereof had already been explained---Imposing income tax on such properties tantamount to double taxation of assets / income of the citizen.

Other judgments reported in 2025 PTD

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