COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE vs COCA COLA EXPORT CORPORATION Fiscal statutes — 2026 PTD 318 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2026 PTD 318 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2026
Reporter: PTD
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 true import of provision---Benefit of doubt to taxpayer---Principle--- Where a fiscal provision is capable of two possible interpretations and there exists doubt regarding its true meaning, interpretation favourable to taxpayer must be adopted. It is a settled principle of interpretation of fiscal statutes that language of tax laws cannot be stretched in favour of State nor narrowed against taxpayer. Benefit of doubt in interpretation of charging or fiscal provision goes in favour of taxpayer.

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2026 PTD 318 LAHORE-HIGH-COURT-LAHORECOMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE VS COCA COLA EXPORT CORPORATION Fiscal statutes---Two possible interpreta…

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