2004 PLP 1986 (PTD)
COMMISSIONER OF INCOME‑TAX Versus WORLD MASTER GLOVES
| Citation | 2004 PLP 1986 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Nasim Sikandar and Jawwad S. Khawaja, JJ |
| Parties | COMMISSIONER OF INCOME‑TAX Versus WORLD MASTER GLOVES |
| Primary Law | Income Tax Ordinance (XXXI of 1979)‑‑‑ |
Q1: What are the key laws and sections cited in 2004 PLP 1986 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2004 PLP 1986 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Nasim Sikandar and Jawwad S. Khawaja, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2004 PLP 1986 (PTD) (COMMISSIONER OF INCOME‑TAX Versus WORLD MASTER GLOVES). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Ryas Khan for Petitioner.
- Nemo for Respondent.
- Date of hearing: 16th April, 2001.
Headnotes / Summary
‑‑‑‑Ss. 14 & 151‑‑‑Export rebate, claim of‑‑‑Such claim is allowably also to partner of registered firm. Commissioner of Income Tax v. Nasir Ali and others (1999) 79 Tax 428 fol.
Judgment & Decree
Commissioner of Income Tax v. Nasir Ali and others (1999) 79 Tax 428 fol. Muhammad Ryas Khan for Petitioner. Nemo for Respondent. Date of hearing: 16th April, 2001. NASIM SIKANDAR, J.‑‑‑At the instance of the Revenue Lahore Bench of the Income Tax Appellate Tribunal has framed the following question of law for our consideration and answer:‑‑ "Whether on the facts and circumstances of the case and in the presence of sections 14 and 151 of the Income Tax Ordinance, 1979, the learned Income Tax Appellate Tribunal was justified in holding that claim of export rebate is also allowable to the partner of the registered firm?"
2. Learned counsel for the Revenue at the outset agrees that an affirmative answer to a similar question by a Division Bench of the Sindh. High Court was subsequently maintained by the Hon'ble Supreme Court of Pakistan in re: Commissioner of Income Tax v. Nasir Ali and others reported as (1999) 79 Tax 428.
3. That being so the answer to the aforesaid question in accordance with the ratio settled by the Supreme Court of Pakistan is returned in the affirmative. S.A.K./C‑15/L Answer in affirmative.