| Case ID |
f6872201-8a91-4148-8865-dd4c02a98c74 |
| Body |
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| Case Number |
I.T.R. No. 31/2009 |
| Decision Date |
May 23, 2019 |
| Hearing Date |
Apr 25, 2019 |
| Decision |
Through this consolidated judgment, the Islamabad High Court addressed Tax References categorized into three groups. The court upheld the decisions of the learned Income Tax Appellate Tribunal, which ruled in favor of the respondents regarding their tax assessments. The court clarified that the respondents, being juridical persons, filed their tax returns under the Income Tax Ordinance, 2001, and should be assessed according to the provisions of the Workers Welfare Fund Ordinance, 1971. The court found no merit in the arguments presented by the Department, concluding that the respondents were exempt under the relevant laws. The court affirmed the Tribunal's interpretation of the laws and dismissed the Tax References as misconceived. |
| Summary |
This case illustrates the complexities of tax law and the interpretation of corporate status under the Workers Welfare Fund Ordinance and Companies Ordinance. The Islamabad High Court examined the definitions of 'corporation' and 'company', ultimately determining that the respondents were correctly classified and exempt from certain tax obligations. The court's ruling underscores the importance of precise legal definitions and the rights of juridical persons in tax matters. The case serves as a critical reference for future tax disputes involving corporate entities and their compliance with tax laws. |
| Court |
Islamabad High Court
|
| Entities Involved |
Commissioner of Income Tax (Legal),
Large Taxpayers Unit, Islamabad
|
| Judges |
MIAN HASSAN AURANGZE, JUSTICE,
ATHAR MINALLAH, CHIEF JUSTICE
|
| Lawyers |
Mr. Sultan Mazhar Sher,
Abdul Khaliq Thind,
Mr. Muhammad Imran ul Haq,
Hafiz Muhammad Idrees,
Muhammad Mohsin Nazir
|
| Petitioners |
Not available
|
| Respondents |
M/S WAH NOBEL (PVT) LIMITED
|
| Citations |
2019 SLD 1139
|
| Other Citations |
Not available
|
| Laws Involved |
Workers Welfare Fund Ordinance, 1971,
Companies Ordinance, 1984
|
| Sections |
2(f),
2(4),
2(7)
|