Law: Income Tax Ordinance, 2001

Section: 2(41),122a,122b,152(5),152(7)(a),153,206 ,206-A(i)

Law: Income Tax Rules, 2002

Section: 231-A

Law: Constitution of Pakistan, 1973

Section: 4,5(2),10A,

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)----Sections: 2(41), 122A, 122B, 152, 152(5), 152(7)(a), 153, 206 & 206-A(i) - Income Tax Rules, 2002, Rule: 231A - Constitution of Pakistan, 1973, Articles 4, 5(2), 10A & 199 - Definitions - Payments to non-residents - Payments for goods, services, services and contracts - Revision by Commissioner - Revision by Regional Commissioner - Jurisdiction of High Court - Right of fair trial - Petitioner is an offshore company, registered in Singapore - Engaged in import, export, sale of windpower equipment and relevant products etc. It has no permanent establishment in Pakistan - Entered into an agreement with FFC Energy Limited/Respondent No. 3 for supply of goods/equipment etc.:- Issue of deduction of income tax from the payment made to it was raised by the Respondent No. 3/FFCEL before Respondent/FBR - The Commissioner observed that the business profits of the petitioner in respect of procurement and supply of goods to the taxpayer company outside Pakistan, are not chargeable to income tax under the Income Tax Ordinance, 2001 and in this regard specific direction was issued to FFCEL to deduct tax from the petitioner before remitting the payments - The petitioner challenged the same in High Court by filing Constitutional petition under Art. 199 of the Constitution - Validity - FACTS The “Petitioner” is an offshore Company duly registered in Singapore and engaged in import, export, commission agency, sale of wind power equipment, design, research, development and installation of wind power equipment and relevant products. The “Petitioner” moved an application to the Respondent No. 1/FBR on 4th April 2011, in terms of section 206A (i) of the “Ordinance” read with rule 231A of the Rules 2002, demanding advance ruling pointing out that “Petitioner” does not have any permanent establishment in Pakistan; and notifying the Commissioner to the payment to Petitioner to be made without deduction of tax under section 152 and 153 of the “Ordinance”. Pursuant to filing of above said application, the Respondent No.2 passed order dated 04.11.2013 whereby FFCEL was directed to deduct tax from the “Petitioner” before remitting the…

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