| Citation(s) |
|---|
| 2025 SLG 780 2025 SLD 780 = 2025 SCP 40 = 2025 PTCL 323 = 2025 PTD 753 |
Supreme Court of Pakistan
C.P.L.A.1369-L/2022 (Against the order dated 16.03.2022 passed by the Lahore High Court, Lahore in PTR No.260/2012)
Present: Justice Munib Akhtar Justice Athar Minallah Justice Shahid Waheed
For the Petitioner(s) : Mr. Ahmad Pervaiz, ASC via video link from Branch Registry Lahore For the
Respondent(s) : N.R. Date of Hearing : 15.01.2025
C.P.L.A.1369-L/2022 (Against the order dated 16.03.2022 passed by the Lahore High Court, Lahore in PTR No.260/2012)
Present: Justice Munib Akhtar Justice Athar Minallah Justice Shahid Waheed
For the Petitioner(s) : Mr. Ahmad Pervaiz, ASC via video link from Branch Registry Lahore For the
Respondent(s) : N.R. Date of Hearing : 15.01.2025
Commissioner Inland Revenue, Lahore …Petitioner(s)
VERSUS
M/s Azam Textile Mills Limited, Lahore …Respondent(s)
Law: Income Tax Ordinance, 2001
Section: 169, 177, 112(1), 153, 153(7)(iii), 133, 169
Law: Sale of Goods Act, (III of 1930)
Section: 4
Summary of the Case
This case revolves around a petition challenging the classification of certain inter-company transactions as "sales" under Pakistan's Income Tax Ordinance, 2001. The Supreme Court of Pakistan, led by Justice Shahid Waheed, ultimately dismissed the petition, refusing to grant leave to appeal. Below is a summary of the key points:
Key Legal Principles: