Law: Income Tax Ordinance, 2001

Section: 11(6),79(2),82,101,111,133,133(5),172(3)

Law: General Clauses Act, 1897

Section: 24A

Law: Income Tax Rules, 2002

Section: 14,17,19(B)

Income Tax Ordinance (XLIX of 2001)---Ss. 82 & 111 - Convention between the Government of the French Republic and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (1994), Art. 4 - Non-resident person- Non-taxability/chargeability of funds for purchase of property /assets in Pakistan - Appellate Tribunal held that respondent had centre of vital interest in France by virtue of his personal and economic interests; that respondent had his family, business, Bank account(s) and permanent house in France, and his income was also assessed there; that respondent and his family were French citizens; that the respondent did not come to Pakistan as a routine, and even when he did, he did not stay for long enough to establish himself as a resident of two countries; and that once it was established that the respondent's centre of vital interest was not Pakistan, 111 read with S. 82 of the Income Tax Ordinance, 2001 were not applicable to the respondent and were superseded by Art. 4 of the Bilateral Tax Treaty between Pakistan and France -Held, that deletion of levy of tax had been made by the Appellate Tribunal after detail scrutiny of facts and discussing merits of case by invoking correct legal provisions of Income Tax Ordinance, 2001 and Art. 4 of the Bilateral Tax Treaty between Pakistan and France upon applicable tie-breaker test - Appellate Tribunal had correctly held S.111 of the Income Tax Ordinance, 2001 was not attracted to the case of the respondent - Reference filed by Inland Revenue authority was dismissed. THIS ORDER PASSED BY: AYESHA A. MALIK, JUSTICE:---.--- This Reference Application under Section 133 of the Income Tax Ordinance, 2001 (the "Ordinance") has been filed by the Applicant, being dissatisfied by the order passed by the Appellate Tribunal Inland Revenue, (Headquarters Bench), Islamabad ("Appellate Tribunal") in I.T.A. No.490/IB/2018 (Tax Year 2008) dated 08,05.2019. 2. Following questions of law are pressed for our opinion in instant Reference, which are asserted to have arisen out of judgment:- (1) Whether under the facts and…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492