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PAKISTAN MOBILE COMMUNICATIONS LIMITED (PMCL) vs COMMISSIONER INLAND REVENUE (ZONE-IV) LARGE TAXPAYERS, UNIT, ISLAMABAD S — 2026 PTD 45 ISLAMABAD

Case information

Citation
2026 PTD 45 ISLAMABAD
Court
Islamabad High Court
Year
2026
Reporter
PTD
Parties
PAKISTAN MOBILE COMMUNICATIONS LIMITED (PMCL) vs COMMISSIONER INLAND REVENUE (ZONE-IV) LARGE TAXPAYERS, UNIT, ISLAMABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 109---T; S. 109; 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

PAKISTAN MOBILE COMMUNICATIONS LIMITED (PMCL) VS COMMISSIONER INLAND REVENUE (ZONE-IV) LARGE TAXPAYERS, UNIT, ISLAMABAD S.109---Tax avoidance---Scope---Tax planning to minimize tax liability is not prohibited under Income Tax Ordinance, 2001---Exception to such rule is where a transaction is structured such that it falls foul of provisions of law including S.109 of Income Tax Ordinance, 2001 for being designed to indulge in tax avoidance in an impermissible manner.

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