PTD
2020
I.T.A. No.1367/KB of 2018, decided on 6th May, 2019.
Messrs ZIAUDDIN UNIVERSITY, KARACHI Versus The COMMISSIONER INLAND REVENUE, ZONE-I
Court: Inland Revenue Appellate Tribunal
PTD
2005
C.P. No. D‑468 of 2003, decided on 5th August, 2003.
CALL TELL and another Versus FEDERATION OF PAKISTAN and others
Court: Karachi High Court
PTD
1997
Reasonable classification does not imply that every person should be taxed equally. Reasonable classification is permissible provided it is based on an intelligible differentia which distinets persons or things that are grouped together from those who have been left out and that the differentia must have rational nexus to the object sought to be achieved by such classification. Different laws can be validly enacted for different sexes, persons in different age groups, persons having different financial standings and that no standard of universal application to test reasonableness of a classification can be laid down as what may be reasonable classification in a particular set of circumstances, may be unreasonable in the other set of circumstances. The requirement of reasonable classification is fulfilled if in a taxing statute the Legislature has classified persons or properties into different categories which are subject to different rates of taxation with reference to income or property and such classification would not be open to attack on the ground of inequality or for the reason that the total burden resulting from such a classification is unequal. The question, as to whether a particular classification is valid or not, cannot be decided on the basis of advantages and disadvantages to individual assessees which are accidental and inevitable and are inherent in every taxing statute as it has to draw a line somewhere and some cases necessarily may fall on the other side of the line.
Messrs ELAHI COTTON MILLS LTD. and others Versus FEDERATION OF PAKISTAN through
Court: Supreme Court of Pakistan
PLD
1997
C. As. Nos,307(80‑D) to 313(80‑D), 314(80‑CC), 315(80‑D) to 324(80‑D), 390(80‑D) to 399(80‑D), 400(80‑CC) to 404(80‑CC), 405(80‑D), 406(80‑CC), 407(80‑CC), 408(80‑D), 409(80‑D), 410(80‑D/80‑CC), 411(80‑D), 412(80‑CC), 413(80‑D), 414(80‑D), 4 15(80‑CC), 416(80‑D), 417(80‑CC), 418(80‑D), 419(80‑CC), 420(80‑D) to 424(80‑D), 425(80‑CC), to 427(80‑CC), 428(80‑D), 429(80‑CC), 430(80‑D), 431(80‑CC), 432(80‑D), 433(80‑CC), 434(80‑CC), 435(80‑D) to 438(80‑D), 439(80‑CC), 440(80‑CC), 441(80‑D) to 445(80‑D), 446(80‑CC) to 448(80‑CC), 449(80‑D) to 461(80‑D), 462(80‑CC), 463(80‑D) to 466(80‑D), 467(80‑CC), 468(80‑D), 469(80‑CC), 470(80‑D) to 477(80‑D), 478(80‑C), 479(80‑D) to 496(80‑D), 497(80‑CC), 498(80‑CC), 499(80‑D), 500(80‑D), 501(80‑CC) to 503(80‑CC), 504(80‑D), 505(80‑D), 506(80‑CC) to 508(80‑CC), 594(80‑D), 595(80‑D), 596(80‑CC), 597(80‑D), 598(80‑C), 599(80‑S), 600(80‑D) to 609(80‑D), 610(80‑CC), 611(80‑D) to 627(80‑D), 775(80‑D), 776(80‑D), 777(80‑CC), 778(80‑CC), 779(80‑D), 780(80‑CC), 781(80-CC + 80‑D), 782(80‑D) to 788(80‑D), 835(80‑D), 982(80‑D), 1010(80‑D), 1236(80‑C), 1314(80‑D), 1338(80‑C), 1339(80‑D), 1340(80‑D), 1355(80‑C), 1409(80‑D), 1419(80‑C) to 1422(80‑C), 1437(80‑D), 1519(80‑CC) of 1995; 1(80‑CC + 80‑D), 81(80‑D), 86(80‑CC + 80‑D), 800(80‑D), 832(80‑D), 845(80‑D), 846(80‑D) to 848(80‑D), 849(80‑CC), 850(80‑D), 851(80‑CC) to 854(80‑CC), 878(80‑D), 879(80‑D), 892(80‑D), 916(80‑CC), 918(80‑D), 951(80‑CC), 952(80‑D), 958(80‑D), 987(80‑CC & 80‑D), 988(80‑CC & ,80‑D), 989(80‑CC & 80‑D), 990(80‑D), 991(80‑D), 1376(80‑D); 1395(80‑D) to 1397(80‑D), 1425(80‑D), 1482(80‑CC & 80‑D) to 1485(80‑CC & 80‑D), 1486(80‑D), 1487(80‑D), 1810(80‑D), 1811(80‑CC), 1812(80‑CC & 80‑D), 1813(80‑D) to 1815(80‑D), 1816(80‑CC), 1817(80‑CC & 80‑D), 1818(80‑D), 1819(80‑CC & 80‑D), 1820(80‑D) to 1822(80‑D), 1823(80‑CC & 80‑D), 1824(80‑D) to 1826(80‑D), 1827(80‑C) to 1829(80‑C), 1830(80‑D), 1831(80‑CC), 1118(80‑D), 1204(80‑CC & 80‑D) to 1206(80‑CC & 80‑D) of 1996; 19(80‑C), 118(80‑CC & 80‑D) to 124(80‑CC & 80‑D), 393(80‑D), 394(80‑CC), 395(80‑D) to 397(80‑D), 398(80‑CC), 399(80‑CC), 400(80‑D), 401(80‑CC), 402(80‑D) to 409(80‑D), 410(80‑CC), 411(80‑D) and 424(80‑CC & 80‑D) of 1997, decided on 4th June, 1997
Messrs ELAHI COTTON MILLS LTD and others‑‑‑Appellants Versus FEDERATION OF PAKISTAN through
Court: "income" as used in Entry 47, Part I of Federal Legislative List of the Fourth Sched. of the Constitution of Pakistan‑‑‑Construction.‑‑Words and phrases.
PTD
1973
Income‑tax Reference No. 163 of 1964, decided on 11th April 1968.
COMMISSIONER OF INCOME‑TAX, WEST BENGALI Versus ELLERMAN LINES LTD.
Court: Calcutta (India)
PTD
1998
Income Tax Reference No.63 of 1982, decided on 8th November, 1995.
COMMISSIONER OF INCOME-TAX Versus SUBHASH TRADING COMPANY
Court: 221 ITR 110
PTD
2024
I.T.A. No.1318/LB of 2016, decided on 16th November, 2023.
Before Zahid Sikandar, Judicial Member and Muhammad Tahir, Accountant Member COMMISSIONER INLAND REVENUE, LTU, LAHORE Versus Messrs WORLD CALL TELECOM LTD.
Court: Inland Revenue Appellate Tribunal
PTD
2015
Income Tax Reference Application No. 10-P of 2014, decided on 25th September, 2014.
SHAUKAT KHAN AND COMPANY through Shaukat Ali Versus COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, PESHAWAR
Court: Peshawar High Court
PTD
2014
Income Tax Reference Application No.68 of 2012, decided on 4th December, 2013.
COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD Versus Messrs HYDERABAD ELECTRIC SUPPLY (HESCO), HYDERABAD
Court: Sindh High Court
COMMISSIONER INLAND REVENUE, LEGAL ZONE, CORPORATE TAX OFFICE, LAHORE Versus LF LOGISTICS PAKISTAN (PVT.) LTD., LAHORE and another
Court: Lahore High Court
