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COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Fiscal statutes — 2026 PLD 90 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PLD 90 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PLD
Parties
COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Fiscal statutes

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, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION Fiscal statutes---Two possible interpretations---Doubt about a true import of a provision---Effect---Benefit of doubt to go to the taxpayer---Principle---Even if it may be construed that two interpretations of the provision in question are possible, the one in favour of taxpayer has to be resorted to as it is well recognized canon of construction of fiscal statutes that where a provision is susceptible of two interpretations and there is a doubt about its true import, the benefit will go in favour of the taxpayer and the language used in a tax or financial statute is not to be either stretched in favour of the State or narrowed in favour of the taxpayer.

Other judgments reported in 2026 PLD

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