Law: Income Tax Ordinance, 2001

Section: 153(1)(b),153(1)(c),153(9)

Law: Federal Board of Revenue Act, 2007

Section: 3,4

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 153(1)(b), 153(1)(c), 153(9) [as relevant at the time of the present case]---Services, meaning of---Scope---Rendering of labour and carriage services---Whether income from labour and carriage services is liable to fixed tax regime---Held, that definition of services in subsection (9) of section 153 of the Income Tax Ordinance, 2001 is not exhaustive and uses the word includes and then mentions a few services---Services mentioned in section 153(9) of the Ordinance are not exhaustive and may include other services, including labour and carriage services---Therefore, to exclude labour and carriage services it would be discriminatory, which is not permissible---In the present case, the taxpayer had entered into a contract for rendering labour and carriage services, which was covered by section 153(1)(b) and also by the exception to section 153(1)(c) of the Ordinance, therefore, it was subject to the final tax regime (erstwhile presumptive tax regime) rather than to the normal tax regime---Petitions for leave to appeal were dismissed and leave was refused. Commissioner of Income Tax/Wealth Tax v. Rehman Enterprises 2008 PTD 1897 and Commissioner Inland Revenue v. Muhammed Ali 2016 PTD 377 endorsed. Premier Mercantile Services (Pvt.) Ltd. v. C.I.T 2007 PTD 2521 not applicable. (b) Federal Board of Revenue Act (IV of 2007)--- ----Ss. 3, 4---Federal Board of Revenue---Lack of proper record keeping by the Federal Board of Revenue (FBR)---Necessity of maintaining data bank of cases---Supreme Court observed that in not maintaining a data bank of its cases the interest of FBR is jeopardized and the Supreme Courts time is also wasted; that the FBR constitutes the economic and financial backbone of the country but by not maintaining a data bank of its cases the working of its own officers is hampered, and so too that of the tribunals and of the courts; that in the age of technology this lapse is unacceptable---Supreme Court directed that since the FBR remains remiss of its duties a copy of the present order be sent to the Chairman and every Member of the FBR, to the Secretary, Finance Division, Secretary Law and Justice…

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