Law: Income Tax Ordinance, 2001

Section: 148,159

Income Tax Ordinance (XLIX of 2001)---Ss.148 & 159---Exemption from income tax---Petitioner was a government carriage contractor and running its business in erstwhile Tribal Areas, who sought tax exemption being resident of erstwhile Tribal Areas---Validity---Khyber Pakhtunkhwa Revenue Authority with the prior approval of the Government granted exemption from the whole of tax leviable thereunder to the service providers of the erstwhile Federally or Provincially Administered Tribal Area (FATA and PAT A) through a Notification with the conditions, namely; the service providers were the bona fide residents of the area; and their service providing businesses were located in and they were providing service for consumption exclusively within the territory of the said areas---No doubt that the said Notification in explicit, clear and unequivocal terms provided Exemption to all bona fide residents who were providing services for consumption and their businesses were located in the erstwhile Tribal Area---Record transpired that not only the petitioner was the resident of the exempted area but he fulfilled the other two conditions as well---Petitioner was providing services for consumption exclusively within the territory of erstwhile Tribal Area as reflected from his agreement and the letter of respondent No. 4 with the subject (tender for the transportation of imported wheat from Karachi/Gwadar Ports to KPK for the year 2020-21) with further clarification in column No.2 as Provincial Reserve Center as "SWAT" at serial No. 14, leaving no doubt for fulfillment of all the conditions for getting benefit of Notification---Wording of the Notification was in line with the benefit of SRO 1213(1)12010 dated 05.12.2018 and the Notification of the KPRA dated 15th of March 2019 were same and both held field till 30th June, 2023---Petition was allowed as prayed for. JUDGMENT: MUHAMMAD NAEEM ANWAR, JUSTICE:---.--- By invoking Writ jurisdiction of this Court under Article 199 of the Constitution of Islamic Republic of Pakistan J973, the petitioner being the resident and services provider in erstwhile Tribal Area seeks the following prayers: (i) Declare that the profit and gains…

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