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(Against the judgment dated 24 10 2007/8 5 2009 of the High Court of Sindh, Karachi passed in ITA Nos 1114 & 1115/1999, 485 & 486/2000)   flag 

[2017] PKSC 72
Pakistan
26th April, 2017

Legislation Cited

Legislation Name Provision
Income Tax Act, 1922 (Cth)
Finance Act, 1974 s66
Finance Act, 1992

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2003] PTD 2020 [2003] PTD 2020 Pakistan circa 2020 flag 1
[2017] Supreme Court Monthly Review 9 [2017] Supreme Court Monthly Review 9 Supreme Court Monthly Review Pakistan circa 2017 flag 1
[2015] PTD 2275 [2015] PTD 2275 Pakistan circa 2015 flag 1
[2015] Ylr 1167 [2015] YLR 1167 Pakistan circa 2015 flag 1
[2015] PTD 2522 [2015] PTD 2522 Pakistan circa 2015 flag 1
[2015] PTD 2287 [2015] PTD 2287 Pakistan circa 2015 flag 1
[2015] PTD 1665 [2015] PTD 1665 Pakistan circa 2015 flag 1
[2014] PTD 982 [2014] PTD 982 Pakistan circa 2014 flag 1
M/s FMY Industries v Deputy Commissioner I T [2014] Supreme Court Monthly Review 907 Supreme Court Monthly Review Pakistan circa 2014 flag 3
[2013] PTD 2040 [2013] PTD 2040 Pakistan circa 2013 flag 1
[2012] PTD 964 [2012] PTD 964 Pakistan circa 2012 flag 1
[2010] PTD 1024 [2010] PTD 1024 Pakistan circa 2010 flag 1
[2008] PTD 1087 [2008] PTD 1087 Pakistan circa 2008 flag 1
[2007] PTD 1577 [2007] PTD 1577 Pakistan circa 2007 flag 1
[2006] PTD 2256 [2006] PTD 2256 Pakistan circa 2006 flag 1
[2006] PTD 310 [2006] PTD 310 Pakistan circa 2006 flag 1
Vs Commissioner of Income-Tax [2005] PTD 1607 Pakistan circa 2005 flag 1
[2005] PTD 2430 [2005] PTD 2430 Pakistan circa 2005 flag 1
Customs E & S T and Sales Tax Vs Pakistan State Oil Co Ltd [2005] Supreme Court Monthly Review 1636 Supreme Court Monthly Review Pakistan circa 2005 flag 1
[2003] PTD 589 [2003] PTD 589 Pakistan circa 2003 flag 1
Commissioner of Income-Tax v Sindh Engineering (Pvt) Ltd [2002] Supreme Court Monthly Review 527 Supreme Court Monthly Review Pakistan circa 2002 flag 1
[2002] PTD 1878 [2002] PTD 1878 Pakistan circa 2002 flag 1
[2002] PTD 1209 [2002] PTD 1209 Pakistan circa 2002 flag 1
[2001] PTD 1380 [2001] PTD 1380 Pakistan circa 2001 flag 1
[2001] PTD 1419 [2001] PTD 1419 Pakistan circa 2001 flag 1
[2001] PTD 2553 [2001] PTD 2553 Pakistan circa 2001 flag 1
[2001] PTD 2593 [2001] PTD 2593 Pakistan circa 2001 flag 1
[2001] PTD 900 [2001] PTD 900 Pakistan circa 2001 flag 1
M/s Irum Ghee Mills v IT AT [2000] Supreme Court Monthly Review 1871 Supreme Court Monthly Review Pakistan circa 2000 flag 3
[1998] PTD 3835 [1998] PTD 3835 Pakistan circa 1998 flag 1
[1995] PTD 1074 [1995] PTD 1074 Pakistan circa 1995 flag 1
[1994] Supreme Court Monthly Review 1321 [1994] Supreme Court Monthly Review 1321 Supreme Court Monthly Review Pakistan circa 1994 flag 1
[1991] PTD 393 [1991] PTD 393 Pakistan circa 1991 flag 1
[1990] PTD 967 [1990] PTD 967 Pakistan circa 1990 flag 1
[1989] PTD 612 [1989] PTD 612 Pakistan circa 1989 flag 1
Karachi Vs Messrs Haji Moulabux & Sons [1987] PTD 492 Pakistan circa 1987 flag 1
Commissioner of IT v Muhammad Ismail & C0 [1986] Supreme Court Monthly Review 968 Supreme Court Monthly Review Pakistan circa 1986 flag 2
[1984] PTD 355 [1984] PTD 355 Pakistan circa 1984 flag 1
[1984] PTD 337 [1984] PTD 337 Pakistan circa 1984 flag 1
[1982] Supreme Court Monthly Review 489 [1982] Supreme Court Monthly Review 489 Supreme Court Monthly Review Pakistan circa 1982 flag 1
Vs Haji Mukhtar & Co [1980] PTD 415 Pakistan circa 1980 flag 1
(1974) 29 Taxation 1 (1974) 29 Taxation 1 Pakistan circa 1974 flag 1
(1974) 29 Taxation 31 (1974) 29 Taxation 31 Pakistan circa 1974 flag 1
[1973] PTD 544 [1973] PTD 544 Pakistan circa 1973 flag 1
Commissioner of Income-Tax, Lahore Zone, Lahore [1971] PTD 212 Pakistan circa 1971 flag 1
[1970] Supreme Court Monthly Review 872 [1970] Supreme Court Monthly Review 872 Supreme Court Monthly Review Pakistan circa 1970 flag 1
CT Senthilnathan Chettial v Madras (1968) 67 ITR 102 circa 1968 2
[1967] PTD 265 [1967] PTD 265 Pakistan circa 1967 flag 1
[1965] SC 443 [1965] SC 443 United Kingdom - Scotland circa 1965 flag 1
(1962) 44 Itr 73 (1962) 44 ITR 73 circa 1962 2
[1962] Kar 635 [1962] Kar 635 Pakistan circa 1962 flag 1
Commissioner of Income-Tax, Bombay v the Scindia Steam Navigatlon Co Ltd [1961] INSC 137; [1962] 1 SCR 788; AIR 1961 SC 1633; 42 ITR 589 Supreme Court of India India 5 Apr 1961 LIIofIndia flag 24
[1959] Kar 527 [1959] Kar 527 Pakistan circa 1959 flag 1
[1959] SC 202 [1959] SC 202 United Kingdom - Scotland circa 1959 flag 1
Mathuraprasad Motilal & Co v Commissioner of Income-tax, Madhya Pradesh (1956) 30 ITR 695 circa 1956 1
Air 1955 Pat 151 AIR 1955 Pat 151 India - Bihar circa 1955 flag 1
Commissioner of Income-Tax, Bombay South, Bombay v Messrs Ogale Glass Works Ltd , Ogale Wadi [1954] INSC 47; AIR 1954 SC 429 Supreme Court of India India 19 Apr 1954 LIIofIndia flag 19
Tribunal Commissioner of Income-tax, Bombay South, Bombay v Ogale Glass Works Ltd (1954) 25 ITR 529 circa 1954 6
Income Tax, Lahore (PLD [1954] Lah 439 Pakistan circa 1954 flag 1
Air 1952 Mad 255 AIR 1952 Mad 255 India - Tamil Nadu circa 1952 flag 1
(1952) 22 Itr 448 (1952) 22 ITR 448 circa 1952 3
(1951) 20 Itr 39 (1951) 20 ITR 39 circa 1951 3
[1950] Lah 476 [1950] Lah 476 Pakistan circa 1950 flag 1
Air 1949 Bom 24 AIR 1949 Bom 24 India - Maharashtra circa 1949 flag 1
[2007] PTD 1946 [2007] PTD 1946 Pakistan circa 1946 flag 1
AIR 1944 Lahore 353 AIR 1944 Lahore 353 India - Punjab circa 1944 flag 1
Raja Bahadur Sir Rajendra Narayan Bhanj Deo v Commissioner of Income-Tax, Bihar and Orissa AIR 1940 PC 158 Privy Council India circa 1940 flag 2
[1936] PC 55 [1936] PC 55 United Kingdom circa 1936 flag 3
Air 1930 Mad 449 AIR 1930 Mad 449 India - Tamil Nadu circa 1930 flag 1
Air 1928 Mad 889 AIR 1928 Mad 889 India - Tamil Nadu circa 1928 flag 3
Ishar Das Dharamchand In the matter of AIR 1926 Lahore 168 India - Punjab circa 1926 flag 1
Air 1923 PC 148 AIR 1923 PC 148 Privy Council India circa 1923 flag 2
152 Itr 261 152 ITR 261 circa 1954 1
126 Itr 748 126 ITR 748 circa 1954 2
116 Itr 245 116 ITR 245 circa 1954 1
Commissioner of Wealth Tax, Assam v Mahadeo Jalan 86 ITR 621 circa 1954 5
76 Itr 551 76 ITR 551 circa 1954 1
67 Itr 18 67 ITR 18 1
60 Itr 566 60 ITR 566 circa 1954 1
60 Itr 188 60 ITR 188 circa 1954 1
Venkataraman and Co v Madras 60 ITR 112 circa 1954 3
54 Itr 18 54 ITR 18 circa 1954 1
48 Itr 41 48 ITR 41 circa 1954 1
24 Itr 245 24 ITR 245 circa 1954 1
21 Itr 526 21 ITR 526 circa 1954 2
Chainrup Sampatram v Commissioner of Income-tax, West Bengal 20 ITR 484 circa 1954 5
Commissioner of Income-tax, West Bengal v Calcutta Agency Ltd 19 ITR 191 circa 1954 2
17 Itr 533 17 ITR 533 circa 1954 1
5 Itr 12 5 ITR 12 circa 1954 1
1 KB 86 1 KB 86 United Kingdom LexisNexis / Westlaw flag 6

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