| Case ID |
3b58f4c7-6992-43fc-95e7-a9f323d44a90 |
| Body |
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| Case Number |
Income Tax Reference Application Nos. 973 to 977 o |
| Decision Date |
|
| Hearing Date |
Mar 28, 2023 |
| Decision |
The case revolves around the Income Tax Reference Application filed by the Commission (Legal Division) against the State Life Insurance Corporation of Pakistan. The proceedings were conducted under the Income Tax Ordinance of 1979, specifically focusing on Section 62. The court examined the arguments presented by the petitioners and the respondents, leading to a comprehensive discussion on the implications of the law in the context of the case. The final decision will reflect the court's interpretation of the relevant statutes and their applicability to the matter at hand. |
| Summary |
This case is significant as it highlights the procedural aspects of income tax law in Pakistan, specifically under the Income Tax Ordinance of 1979. The Sindh High Court's examination of the Income Tax Reference Applications Nos. 973 to 977 of 2008 showcases the legal intricacies involved in tax litigation. The representation by esteemed advocates emphasizes the importance of legal counsel in navigating complex tax issues. The decision made by the court is expected to set a precedent for future cases involving similar tax matters, making it a critical point of reference for tax law practitioners and scholars. Understanding the nuances of Section 62 of the Income Tax Ordinance is essential for professionals in the taxation domain, as it addresses key aspects of tax assessments and appeals. This case also underscores the importance of timely legal representation and the role of the judiciary in upholding tax laws in Pakistan. The outcome of this case will likely influence the strategies employed by tax practitioners in advising their clients on compliance and dispute resolution. Overall, the case serves as a valuable resource for understanding the evolving landscape of tax law in Pakistan. |
| Court |
Sindh High Court
|
| Entities Involved |
State Life Insurance Corporation of Pakistan,
Commission (Legal Division)
|
| Judges |
MUHAMMAD SHAFI SIDDIQUI
|
| Lawyers |
Mr. Muhammad Aqeel Qureshi Advocate,
Mr. Khalid Mehmood Siddiqui Advocate
|
| Petitioners |
Commission (Legal Division)
|
| Respondents |
State Life Insurance Corporation of Pakistan
|
| Citations |
2023 SLD 6613
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
62
|