| Citation(s) |
|---|
| 2017 SLG 1037 2017 SLD 1037 2017 PTD 1181 (2018) 118 TAX 218 |
I.T.R. No. 63 of 2015, decided on 9th January, 2017. Date ofhearing: 29th September, 2016.
NOOR-UL-HAQ N. QURESHI, JUSTICE, ATHAR MINALLAH, JUSTICE
Ali Sibtain Fazli, Malik Sardar Khan Awan for Applicant (in I.T.Rs. Nos.63 to 67 of 2015).Saeed Ahmed Zaidi for Applicant (in I.T.Rs. Nos.73 to 79 of 2015).Sardar Ahmed Jamal Sukhera for (in I.T.Rs. Nos. 114 to 121 of 2016) Applicant.Khalid Anwar and Iftikhar Ahmed Bashir for
Respondents (in I.T.Rs. No.73 to 79 of 2015).Saeed Ahmed Zaidi for
Respondents (in all other references).
MESSRS TELENOR PAKISTAN (PVT.) LTD. VSAPPELLATE TRIBUNAL INLAND REVENUE AND 3 OTHERS
Law:
Section: 2(29C)(a)(i),2(29C)(a)(ii),2(29C)(a)(iii ),2(29C)(a)(iv),2(29C)(ii),2(29C)(iii),2 (29C)(iv),133,148,148(7)
(a) Interpretation of statutes--Redundancy, avoidance of-Principle-In order to avoid redundancy and interpretation leading to absurd interpretation, every word and expression has to be given meaning-Provisions must be given its true meaning by construing them together in harmonious manner.(b) Income Tax Ordinance (XLIX of 2001)--S.2(29C)(a)(i) to (iv)-"Industrial undertaking"-Connotation- Undertaking which is not engaged in one of the trades and businesses described in clauses (ii) to (iv) of S.2(29C)(a) of Income Tax Ordinance, 2001, can be treated as an "industrial undertaking" if it satisfies tests provided in clause (i) of S.2(29C)(a) of Income Tax Ordinance, 2001.(c) Words and phrases--"Materials"-Connotation-Material inter alia also refers to information and data.Elahi Cotton Mills Ltd. v. Federation of Pakistan PLD 1997 SC 582; Oil and Gas Development Company Limited through Manager (Pricing) v. Federal Board of Revenue through Chairman and 2 others 2016 PTD 1675; Zaver Petroleum Corporation Limited through Director-General, Islamabad v. Federal Board of Revenue through Chairman FBR, Islamabad and another 2016 PTD 2332; Dr. Raja Aamer Zaman v. Omer Ayub Khan Khan and others 2015 SCMR 1303; Mst. Rooh Afza v. Aurangzeb and others 2015 SCMR 92; Advanced Law Lexicon (3rd Edition); The Chambers Dictionary (10th Edition); Concise Oxford Thesaurus (3rd Edition); Oxford Advanced Learner's Dictionary of Current English (7th Edition); Encyclopedia Law Dictionary along with Legal Maxims and Indian Edition: Oxford Paperback Threasurus rel.(d) Words and phrases-- "Process"-Connotation-Expression "process" has wide meaning going beyond mere manufacturing of goods as materials.Elahi Cotton Mills Ltd. v. Federation of Pakistan PLD 1997 SC 582; Oil and Gas Development Company Limited through Manager (Pricing) v. Federal Board of Revenue through Chairman and 2 others 2016 PTD 1675; Zaver Petroleum Corporation Limited through Director-General, Islamabad v. Federal Board of Revenue through Chairman FBR, Islamabad and another 2016 PTD 2332; Dr. Raja Aamer Zaman v. Omer Ayub Khan Khan and others 2015 SCMR 1303; Mst. Rooh Afza v. Aurangzeb and others 2015 SCMR 92; Advanced Law…