Law: Income Tax Ordinance, 1979

Section: 24(i),163(4)

Income Tax Ordinance (XXXI of 1979) [since repealed]--- ----Ss. 24(i) & 163(4)---Convention between the Islamic Republic of Pakistan and the Polish Peoples Republic for the Avoidance of Double Taxation of Income---Foreign company (resident of Poland)---Convention/Treaty for avoidance of double taxation---Preference over domestic income tax law---Respondent-company was a foreign entrepreneur (resident of Poland) and there was a Treaty for Avoidance of Double Taxation between Pakistan and Poland---According to the provisions of S. 24(i) of the Income Tax Ordinance, 1979 such treaties for the avoidance of double taxation had to be given preference and would prevail over the provisions of the income tax law---Non-obstante clause of S. 163(4) of the Income Tax Ordinance, 1979 clearly postulated that such treaties for the avoidance of double taxation would be awarded preference and any tax which could be levied and charged against the respondent-company under the income tax law would be subject thereto---High Court was correct in holding that the tax laws of Pakistan were not applicable to the case of the respondent-company in view of the provisions of the Treaty for Avoidance of Double Taxation for avoidance of double taxation---Petition for leave to appeal was dismissed accordingly. THIS ORDER PASSED BY: MIAN SAQIB NISAR, JUSTICE:---.--- As per the office objection, this petition is barred by 12 days. The impugned judgment in this case was pronounced on 16.2.2015. The petitioner applied for a copy on the same day which was prepared and delivered to the petitioner on 30.3.2015 and. the petition was filed on 25.5.2015, whereas the last date for filing the same was 29.5.2015. However, the record was incomplete, thus to cater to the situation two weeks' time was granted to the petitioner to do the needful i.e. till 9.6.2015. However the petitioner re-filed the case on 10.6.2015, which was still not complete and requested for further time; this was allowed by the office and the petition was filed within the extended time allowed; but the office has raised the objection that it is barred by 12 days. It is submitted that the instant situation has been dealt with in…

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