Exemption clause
Exemption clause legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
But, thirdly, if the taxpayer's case comes fairly within the scope of the exemption then he cannot be denied the benefit of the same on the basis of any supposed intention to the contrary of the legislature or authority granting it.
But, thirdly, if the taxpayer's case comes fairly within the scope of the exemption then he cannot be denied the benefit of the same on the basis of any supposed intention to the contrary of the legislature or authority granting it.
Simply because a statutory provision has a beneficial effect does not mean that it automatically has, or can have, retrospective effect
Such principle is not sacrosanct; it can be overridden by the legislative will, but that must be done either expressly or shown to be the necessary intendment of the provision sought to be applied retrospectively.
Simply because a statutory provision has a beneficial effect does not mean that it automatically has, or can have, retrospective effect
Such principle is not sacrosanct; it can be overridden by the legislative will, but that must be done either expressly or shown to be the necessary intendment of the provision sought to be applied retrospectively.
Firstly, onus laid on the taxpayer to show that his case came within the exemption; secondly, if two reasonable interpretations were possible the one against the taxpayer would be adopted; thirdly, if the taxpayer's case came fairly within the scope of the exemption then he could not be denied the benefit of the same on the basis of any supposed intention to the contrary of the legislature or authority granting it.
Firstly, onus laid on the taxpayer to show that his case came within the exemption; secondly, if two reasonable interpretations were possible the one against the taxpayer would be adopted; thirdly, if the taxpayer's case came fairly within the scope of the exemption then he could not be denied the benefit of the same on the basis of any supposed intention to the contrary of the legislature or authority granting it.
Exemption presupposes chargeability.
Onus is on taxpayer or person who is claiming exemption from levy of such tax to show that he is entitled to benefit of such exemption
If two reasonable interpretations of exemption clause are possible, then the one that favours revenue authorities, though it may go against taxpayer, has to be adopted
If exemption is available to a person on complying with certain conditions, then conditions have to be strictly complied with.
Person claiming an exemption had to bring his case within the four corners of the exemption and unless he did so he could not be granted exemption.
"Exemption clause", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/124947038
Precedents & Case Laws citing "Exemption clause"
2021 P T D 11
The COMMISSIONER INLAND REVENUE Versus The SECRETARY REVENUE DIVISION and others
Court: Supreme Court of Pakistan2020 S C M R 2055
The COMMISSIONER INLAND REVENUE — Appellant Versus The SECRETARY REVENUE DIVISION and others — Respondents
Court: Supreme Court of Pakistan2026 P T D 252
PAKISTAN STOCK EXCHANGE LIMITED Versus COMMISSIONER INLAND REVENUE ZONE-VI, KARACHI
Court: Supreme Court of Pakistan2026 S C M R 373
PAKISTAN STOCK EXCHANGE LIMITED — Petitioner Versus COMMISSIONER INLAND REVENUE ZONE-VI, KARACHI — Respondent
Court: Supreme Court of Pakistan2005 P T D 891
Messrs MIANSONS COTTON FACTORY (PVT LTD through Chief Executive Versus COMMISSIONER OF INCOME TAX, BAHAWALPUR ZONE, BAHAWALPUR
Court: Lahore of High Court2003 P T D 1103
Messrs SHAHKOT FLOUR AND GENERAL MILLS (PVT.) LTD., FAISALABAD ROAD, SHAHKOT Versus DEPUTY COMMISSIONER OF INCOME‑TAX, CIRCLE 10, COMPANY
Court: Lahore High Court2005 P T D 2070
QAISER A. MANOO Versus INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others
Court: Lahore High Court2006 P T D 1508
QAISAR A. MANOO Versus INCOME TAX APPELLATE TRIBUNAL and 2 others
Court: Lahore High Court2024 P T D 584
COMMISSIONER OF INLAND REVENUE, MARDAN ZONE, REGIONAL TAX OFFICE, PESHAWAR Versus IMRAN AHMAD GREEN HILL CNG STATION MALAKAND
Court: Peshawar High Court2006 PTD2119
COMMISSIONER OF INCOME TAX Versus SYED BHAI (PVT.) LTD.
Court: Lahore High Court