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F.C. SECURITY SERVICES (PVT.) LIMITED, PESHAWAR vs COMMISSIONER INLAND REVENUE, ZONE I, REGIONAL TAX OFFICE, PESHAWAR — 2026 PTD 336 SUPREME-COURT

Case information

Citation
2026 PTD 336 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
PTD
Parties
F.C. SECURITY SERVICES (PVT.) LIMITED, PESHAWAR vs COMMISSIONER INLAND REVENUE, ZONE I, REGIONAL TAX OFFICE, PESHAWAR
Subject matter
Tax & Customs
Provisions referred to
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

F.C. SECURITY SERVICES (PVT.) LIMITED, PESHAWAR VS COMMISSIONER INLAND REVENUE, ZONE I, REGIONAL TAX OFFICE, PESHAWAR. Second Schedule, Part-I, Clause 58(2)(1)---Exemption from income tax---Certificate under Clause 58(2)(1) of Part-I of Second Schedule to the Income Tax Ordinance, 2001---Petitioner company sought tax exemption on the plea that it was a subsidiary of the Frontier Constabulary Foundation, which was duly exempted from tax. Validity: The petitioner company did not fall in the category identified in Clause 58(2)(1) of Part-I of the Second Schedule to the Income Tax Ordinance, 2001. The petitioner company was an independent legal entity registered under company laws and could not derive such benefits as extended to the Frontier Constabulary Foundation. The Supreme Court declined to interfere in the matter as the entire income derived by the petitioner company was liable to tax. The petition for leave to appeal was dismissed and leave to appeal was refused.

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