| Citation(s) |
|---|
| 2025 SLG 4095 2025 SLD 4095 |
Sindh High Court
Constitution Petition No. D – 4178 of 2023 & Constitution Petition No. D – 4297 of 2023
PRESENT: Mr. Justice Aqeel Ahmed Abbasi Mr. Justice Abdul Mobeen Lakho
Khalid Jawed Khan, advocate. Represented by Mr. Muhammad Qasim Khan, Deputy Attorney General. Through Mr. Ameer Bakhsh Metlo, advocate.
Constitution Petition No. D – 4178 of 2023 & Constitution Petition No. D – 4297 of 2023
PRESENT: Mr. Justice Aqeel Ahmed Abbasi Mr. Justice Abdul Mobeen Lakho
Khalid Jawed Khan, advocate. Represented by Mr. Muhammad Qasim Khan, Deputy Attorney General. Through Mr. Ameer Bakhsh Metlo, advocate.
PETITIONER : Engro Corporation Limited through Mr. Khalid Jawed Khan, advocate. Respondent No.1 : Federation of Pakistan through Secretary, Finance, Revenue & Economic Affairs Represented by Mr. Muhammad Qasim Khan, Deputy Attorney General. Respondent No.2&3: Federal Board of Revenue & Commissioner IR Through Mr. Ameer Bakhsh Metlo, advocate.
Law: Income Tax Ordinance, 2001
Section: 59B
1
O R D E R
Aqeel Ahmed Abbasi, J : - In both the constitutional instant petitions, petitioners have sought declaration to the effect that the petitioners are entitled to exemption on inter-corporate dividend received from the subsidiaries/group formed under Section 59B of the Income Tax Ordinance, 2001.