| Case ID |
f7c86f51-f8bc-4825-840e-e6851dd8f332 |
| Body |
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| Case Number |
Civil Appeals Nos. 1819 of 2000, 678 to 683 of 200 |
| Decision Date |
Apr 26, 2006 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan ruled on various appeals concerning the entitlement of assessees for exemption from minimum tax under Section 80-D of the Income Tax Ordinance, 1979. The court determined that the main issue revolved around whether the assessees had established their industries in areas where tax exemptions were applicable under previous notifications. The court emphasized that the questions of fact regarding compliance with the conditions of relevant notifications would need to be resolved by the appropriate authority. Ultimately, the court allowed the appeals, set aside the impugned order, and remanded the cases for further examination in accordance with the law, ensuring that all parties were given a chance to present their case. |
| Summary |
The Supreme Court of Pakistan addressed the appeals regarding tax exemptions for industries established in tax-exempt areas under the Income Tax Ordinance, 1979, and the Protection of Economic Reforms Act, 1992. The court focused on the compliance of assessees with the conditions laid out in previous notifications and emphasized the importance of resolving factual questions through the appropriate authority. This case highlights the ongoing legal discussions surrounding taxation, exemptions, and the interpretation of economic reforms in Pakistan. Keywords: tax exemption, Income Tax Ordinance, economic reforms, Supreme Court of Pakistan, legal compliance, industrial establishment, minimum tax exemption. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
FEDERATION OF PAKISTAN,
ZAMAN COTTON MILLS LTD.
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY, C.J.,
ABDUL HAMEED DOGAR,
SAIYED SAEED ASHHAD, JJ
|
| Lawyers |
Muhammad Ilyas Khan, Senior Advocate Supreme Court,
Ch. Akhtar Ali, Advocate-on-Record for Appellants (in C.A. No. 1819 of 2000),
Malik Muhammad Nawaz, Advocate Supreme Court,
Raja Abdul Ghafoor, Advocate-on-Record for Appellants (in C.A. Nos. 678 to 683 of 2003),
Mumtaz Ahmed, Member (Legal (C.B.R)),
Raja Muhammad Akram, Senior Advocate Supreme Court for Respondents (in C.A. No. 1819 of 2000),
M. Sardar Khan Senior Advocate Supreme Court for Respondents (in C.A. No. 678 to 683 of 2003)
|
| Petitioners |
FEDERATION OF PAKISTAN through Secretary Finance, Finance Division, Islamabad and others
|
| Respondents |
Messrs ZAMAN COTTON MILLS LTD.
|
| Citations |
2007 SLD 127,
2007 PTD 1999,
(2007) 96 TAX 203
|
| Other Citations |
PLD 1997 SC 582
|
| Laws Involved |
Income Tax Ordinance, 1979,
Protection of Economic Reform Act, 1992
|
| Sections |
80,
80C,
80CC,
80D,
2(1)(b),
6
|