Tax on income
Tax on income legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
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"Tax on income", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/135630
Precedents & Case Laws citing "Tax on income"
1993 P T D 908
N/A
Court: Income Tax Appellate Tribunal Pakistan2025 P T D 1777
OCCIDENTAL PETROLEUM (PAKISTAN) INC. through special attorney Versus COMMISSIONER INLAND REVENUE, ZONE III, LARGE TAXPAYERS UNIT
Court: Sindh High CourtP L D 1999 Lahore 244
SIEMEN PAKISTAN ENGINEERING COMPANY LIMITED‑‑‑Petitioner Versus THE PROVINCE OF PUNJAB through Secretary, Revenue Department, Government of Punjab, Provincial Secretariat, Lahore and 2 others‑‑‑Respondents
Court: ‑‑‑‑S. 3 & Second Sched., Entry No. l as substituted by Punjab Finance Act (IX of 1997)‑‑‑Professions Limitation Act (XX of 1941); Preamble‑‑‑Levy of tax on professions, trades, callings and employments ‑‑‑Principles‑‑‑Taxable event in tax leviable on professions, trades, callings and employments is the factum of being in the trade, profession, calling and employment, rate of taxation must, therefore, necessarily be relatable to that event and not to the income earned by a person‑‑‑Second Sched., Entry No. 1, Punjab Finance Act of 1977, therefore, would not purport to levy tax. on the basis of income‑tax paid by a company‑‑?Tax on professions, trades, callings and employments beyond the limit of Rs.50 as fixed by Professions Limitation Act, 1941 was declared to be illegal and without lawful authority.2009 P T D (Trib
N/A
Court: Income-tax Appellate Tribunal Pakistan2021 P T D 885
The COMMISSIONER INLAND REVENUE, ZONE-IV, CORPORATE REGIONAL TAX OFFICE, KARACHI and others Versus Messrs MSC SWITZERLAND GENEVA and others
Court: Sindh High Court1999 P T D 1070
SIEMEN PAKISTAN ENGINEERING COMPANY LIMITED Versus THE PROVINCE OF PUNJAB through Secretary, Revenue Department, Government of Punjab, Provincial Secretariat, Lahore and 2 others
Court: Lahore High Court1989 P T D (Trib
ROYAL INSURANCE PLC., KARACHI Versus I.T.O. COS, CIR A-5, KARACHI
Court: Income-tax Appeallate Tribunal Pakistan1997 P T D (Trib) 1138
Messrs SARWAR & CO. (PVT.) LTD. Through Muhammad Sarwar Bhatti, Chief Executive Versus CENTRAL BOARD OF REVENUE, ISLAMABAD through Chairman and others
Court: Lahore High CourtP L D 1976 Lahore 616
M. SHAKEEL SAIGOL‑Petitioner Versus INCOME‑TAX OFFICER (COMPANIES), ETc.‑Respondents
Court: S. 45‑A .‑Not demanded as tax on income of individual but as recompense for delayed payment‑Method of computation detailed in S. 45‑A(b) as 8 % p. a. of amount of tax mentioned in section Par takes of nature of interest‑Word "tax" wherever used in Act includes penalty, interest, fee, or other charges leviable under Act. Use of word "tax" in S. 45‑A for amount more appropriately in nature of penalty or interest‑Backed by authority of interpretation clause S. 2(14) authorising use of word tax for such purpose.1960 P T D 934
WALLACE BROTHERS AND Co. LTD.‑Appellant Versus THE COMMISSIONER OF INCOME‑TAX, BOMBAY CITY AND BOMBAY SUBURBAN DISTRICT — Respondent
Court: Privy Council