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2026 P T D 997
SHAHEEN AIRPORT SERVICES (SAPS) through General Manager, Peshawar and others Versus Messrs YASIR TRADERS, ARMS AND AMMUNITION DEALERS AND IMPORTERS, PESHAWAR and others
Decided Date: 2025-October-23
Summary: — Ss.14A & 156(1)(7A) — Customs Rules, 2001, R.556 — Import of hunting carbines — Goods declarations filed — Seizure before assessment — Issuance of delay and detention certificate — Refusal by terminal operator to honor delay and detention certifica...
2026 P T D 967
COMMISSIONER INLAND REVENUE, ZONE-V, CORPORATE REGIONAL TAX OFFICE, LAHORE Versus POWER LINE CONSTRUCTION COMPANY (PVT.) LTD., LAHORE
Decided Date: 2025-October-21
Summary: — Ss.4, 74, 120 & 122(2) — Dispute regarding applicability of the Income Tax Ordinance, 2001 to a given tax year — Whether the Ordinance, 2001 applies as it stood on 30 June (end of tax year) or on 1 July (beginning of next year) — Tax year being 200...
2026 P T D 943
Messrs TARBELA STEEL RE-ROLLING MILLS (PVT.) LTD. Versus COMMISSIONER INLAND REVENUE and another
Decided Date: 2025-October-15
Summary: — S. 3 — Sales Tax Special Procedure (Withholding) Rules, 2007, Rr.1(d) & 2(6) — Sales tax, recovery of — Liability — Underlying tax obligation continues to be that of the supplier — Purchaser, by withholding an amount from invoiced amount and paying...
2026 P T D 909
COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (APPRAISEMENT) (WEST), LAHORE and others Versus MUHAMMAD RIZWAN and others
Decided Date: 02.05.2023; Collector of Sales Tax v. Zamindara Paper and Board Mills 2008 SCMR 615; Bashir Ahmad v. Director, Directorate of Intelligence and Investigation (Customs), FBR Peshawar 2025 SCMR 684; Collector of Customs v. Wali Khan 2017 SCMR 585; Pakistan Medical and Dental Council v. Muhammad Fahad Malik 2018 SCMR 1956; Muhammad Yusuf v. The Chief Settlement and Rehabilitation Commissioner Pakistan PLD 1968 SC 101; Malik Asad Ali v. Federation of Pakistan PLD 1998 SC 161; Begum Nusrat Ali Gonda v. Federation of Pakistan PLD 2013 SC 829; Mustafa Impex v. Government of Pakistan PLD 2016 SC 808; Pakistan Medical and Dental Council v. Muhammad Fahad Malik 2018 SCMR 1956; Taisei Corporation v. A.M. Construction Company (Pvt.) Ltd. 2024 SCMR 640; General Post Office v. Muhammad Jalal PLD 2024 SC 1276 and Fleming et al. v. Fleming 234 U.S. 29 (1924) ref
Summary: — Blackstonian view — Scope — Courts do not make laws, they only declare what the law has been — When a Court interprets a statute, under Blackstonian view that is deemed to be a true meaning from the date of existence of statute and interpretation i...
2026 P T D 778
Messrs WORLDCALL TELECOM LTD. (WTCL) (Messrs Worldcall Communication Limited) Versus The COMMISSIONER OF INCOME TAX, LARGER DIVISION, LARGER TAXPAYER UNIT, NABHA ROAD, LAHORE and 2 others
Decided Date: 2025-November-11
Summary: — Ss. 161, 205 & 236(1)(b) — Advance payment of tax — Principles — Conceptual framework — Prepaid telephone services — Transactions between telecom company and franchisees — Liability to collect advance tax — Scope — Briefly, petitioner company opera...
2026 P T D 753
COMMISSIONER INLAND REVENUE, LAHORE and others Versus SALMAN BUTT and others
Decided Date: 2025-May-8
Summary: — S. 174(3), proviso — Maintaining of record — Statutory period — Authorities were aggrieved of restriction imposed by High Court for not seeking record from respondent / taxpayer because of statutory timeframe — Validity — Matter pertained to deemed...
2026 P T D 732
The COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS APPRAISEMENT, KARACHI Versus Messrs M.M. STEEL, SIALKOT and another
Decided Date: 2025-October-24
Summary: — S. 27A — Customs Rules, 2001, R.592 — Mutilation of consignment (goods) — Type/Kind of imported goods ("rollers") not identified in relevant list — Scope and effect — Request moved by the importer for mutilation of consignment (goods) was turned do...
2026 P T D 669
COCA COLA PAKISTAN LTD. (The Coca-Cola Export Corporation, PB), Lahore Versus COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS OFFICE, LAHORE
Decided Date: 2025-November-12
Summary: — Ss.67, 120, 122(5), 148 & 237 — Income Tax Rules, 2002, R.13 — Income tax — Manufacturer deriving income from locally manufactured products and imported finished goods — Imported goods subjected to final tax at import stage — Allocation/apportionme...
2026 P T D 505
Messrs WAK LIMITED, MULTAN ROAD, LAHORE Versus COLLECTOR CENTRAL EXCISE AND SALES TAX LAHORE (NOW COMMISSIONER INLAND REVENUE LTU, LAHORE) and others
Decided Date: 2025-September-11
Summary: — Ss. 36(1), 36(2) & 36(3) 'second proviso' — Central Excises Act (I of 1944), S.33(3) — Timeframe for passing order-in-original consequent to a show cause notice — Failure in adhering to such mandatory timeframe by the authorities — Effect — Order-i...
2026 P T D 496
ASSISTANT COMMISSIONER INLAND REVENUE, UNIT-III, ZONE-CANTT, RTO, RAWALPINDI and others Versus UMER TARIQ KHAN
Decided Date: N/A
Summary: — Ss. 11(5), first proviso & 11G(2) — Constitution of Pakistan, Article 189 — Law settled by judgments of superior courts — Binding on Government Departments including Federal Board of Revenue (FBR) — Federal Board of Revenue (FBR) repeatedly assaili...
2026 P T D 472
Messrs ALLAMA IQBAL OPEN UNIVERSITY Versus COMMISSIONER INLAND REVENUE, WITHHOLDING TAX ZONE, REGIONAL TAX OFFICE, ISLAMABAD
Decided Date: 2025-October-9
Summary: — Ss. 11(4) & 11(4A) [as introduced through Finance Act, 2016] — Withholding agent, responsibility of — Introduction of provision of law — Applicability at relevant time — Scope — Petitioner (Allama Iqbal Open University /AIOU) being a university was...
2026 P T D 455
DIRECTOR, DIRECTORATE GENERAL, INTELLIGENCE AND INVESTIGATION (CUSTOMS) Versus ALTAF HUSSAIN and another
Decided Date: 2025-May-29
Summary: — S. 179(4) — Sales Tax Act (VII of 1990), S. 74 — Adjudication of cases in custom matters — Extension of time, granting of — Board of Revenue, powers of — Scope — Extension of time can only be granted by FBR in "exceptional circumstances" — The case...
2026 P T D 424
DEPUTY COMMISSIONER OF INCOME TAX, ISLAMABAD and others Versus Messrs MARI GAS COMPANY LIMITED, ISLAMABAD and others
Decided Date: 2023-November-29
Summary: — S.62 & Fifth Sched., Part I, R.3 — Pakistan Petroleum (Exploration and Production) Rules, 1986, Rr.2(k), 36(1) & 38 — Depletion allowance — Well-head value — Royalty — Whether royalty paid to Government is deductible while computing well-head value...
2026 P T D 406
COMMISSIONER INLAND REVENUE REGIONAL TAX OFFICE, PESHAWAR Versus Messrs CHERAT CEMENT COMPANY LTD. NOWSHERA
Decided Date: 2025-September-23
Summary: — S. 66 — Refund of claim — Applicability — Period of limitation set out in Section 66 of Sales Tax Act, 1990 applies when there is a claim for refund based on any one of four grounds: inadvertence, error, misconstruction or refund on account of inpu...
2026 P T D 372
KARACHI and others Versus Messrs AL AMIN CERA and others
Decided Date: 2025-October-17
Summary: — Ss.25A & 25D — Leave to appeal was granted to examine interpretation and implementation of provision of Sections 25A and 25D of Customs Act, 1969. — S.4 — Customs Act (IV of 1969), S. 25 — Dumping and under invoicing — Distinction — Under invoicin...
2026 P T D 336
Messrs F.C. SECURITY SERVICES (PVT.) LIMITED, PESHAWAR Versus COMMISSIONER INLAND REVENUE, ZONE I, REGIONAL TAX OFFICE, PESHAWAR
Decided Date: 2025-September-2
Summary: — Second Schedule, Part-I, Clause 58 (2)(1) — Exemption from income tax — Certificate under Clause 58(2)(1) of Part-I of Second Schedule to Income Tax Ordinance, 2001 — Petitioner / company sought tax exemption on the plea that it was subsidiary of F...
2026 P T D 296
MUHAMMAD ARIF KHAN Versus COLLECTOR CUSTOMS MODEL CUSTOMS COLLECTORATE (ENFORCEMENT AND COMPLIANCE) CUSTOM HOUSE, JAMRUD, ROAD, PESHAWAR and another
Decided Date: 2025-September-25
Summary: — S. 169(5) — Wrong seizure/confiscation of goods, plea of — Sale proceeds — Claim in terms of Section 169(5) of the Customs Act, 1969 — Scope — Declaration/ findings by Adjudication Authority /Court not obtained — Effect — Petitioner presented his c...
2026 P T D 281
Messrs RAFHAN MAIZE PRODUCTS CO. LIMITED Versus The APPELLATE TRIBUNAL INLAND REVENUE, MULTAN and others
Decided Date: 2025-May-27
Summary: — S. 3(1A) — Taxable supplies made to an entity whose registration has been suspended / blacklisted — Further tax, levy of — Scope — Petitioner was a subsidiary of a multinational company engaged in the business of sale of various food products — Adv...
2026 P T D 252
PAKISTAN STOCK EXCHANGE LIMITED Versus COMMISSIONER INLAND REVENUE ZONE-VI, KARACHI
Decided Date: 2025-October-24
Summary: — Second Sched., Pt.1, Cl. 93 — Income Tax Ordinance (XLIX of 2001), Second Sched., Pt.1, Cl. 59 — Constitution of Pakistan, Art.185(3) — Income tax exemptions — Scope and preconditions — Essential elements and components — Charitable purpose — Meani...
2026 P T D 192
COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD and another Versus PAKISTAN LNG LIMITED and others
Decided Date: Civil Petitions Nos. 3578 and 4598 of 2024, decided on 9th April, 2025.
Summary: (Against judgment/order dated 16.04.2024 and 24.06.2024 passed by the Islamabad High Court, Islamabad in ICAs Nos. 357 of 2022 and 7 of 2024, respectively). Per Ayesha A. Malik, J. (Majority View) — S. 140 — Adverse order passed by the Department — ...