F.C. SECURITY SERVICES (PVT.) LIMITED, PESHAWAR vs COMMISSIONER INLAND REVENUE, ZONE I, REGIONAL TAX OFFICE, PESHAWAR — 2026 SCMR 305 SUPREME-COURT

Case information

Citation: 2026 SCMR 305 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
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 Income Tax Ordinance, 2001. Petitioner / company sought tax exemption on the plea that it was subsidiary of Frontier Constabulary Foundation, which was duly exempted from tax. Validity. Petitioner / company did not fall in the category identified in Clause 58 (2)(1) of Part-I of Second Schedule of Income Tax Ordinance, 2001. Petitioner/company was an independent legal entity registered under company's laws and could not derive such benefits as extended to Frontier Constabulary Foundation. Supreme Court declined to interfere in the matter as the entire income derived by petitioner / company was liable to tax. Petition for leave to appeal was dismissed and leave to appeal was refused.

Other judgments reported in 2026 SCMR

2026 SCMR 1063 SUPREME-COURTMUHAMMAD IMRAN VS ISHFAQ AHMED. Ss. 12 & 39---Suit for specific performance of agreement to sell---Agreement already cancelled by Court of c…
2026 SCMR 1056 SUPREME-COURTSALAMAT ALI VS State. S. 365-A---Anti-Terrorism Act (XXVII of 1997), Ss. 6 & 7(e)---Qanun-e-Shahadat (10 of 1984), Art. 129(g)---Kidnapping…
2026 SCMR 36 SUPREME-COURTMUHAMMAD ASHRAF ANJUM VS SABIR HUSSAIN Ss. 12 & 22---Contract Act (IX of 1872), S. 55---Suit for specific performance of agreement to sell--…
2026 SCMR 1045 SUPREME-COURTPROVINCE OF PUNJAB through Secretary Punjab Emergency Service Department, Lahore VS MUHAMMAD KHALIL. Art.260---Service of Pakistan---Meaning…
2026 SCMR 1045 SUPREME-COURTPROVINCE OF PUNJAB through Secretary Punjab Emergency Service Department, Lahore VS MUHAMMAD KHALIL. S.4(2) [as amended by Punjab Emergency…
2026 SCMR 966 SUPREME-COURTGHULAM ALI VS ALI SHER. Art.185(3)---Appellate jurisdiction of Supreme Court---Concurrent findings---Interference. Concurrent findings canno…

Back to the case-law library · Search Pakistani case law in Urdu or English