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
Provisions referred to: S. 228---H; S. 228; Companies Act

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.228---Holding company---Consolidated financial statement---Scope---Holding company, under S.228 of Companies Act, 2017 is required to file consolidated financial statements of the group presented as a single enterprise---Requirement that acompany's financial statements present a true and fair view of its state of affairs is coupled with an additional requirement in case of a holding company, which is required to ensure that the financial statements of its subsidiary or subsidiaries also comply with such requirement.

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