| Citation(s) |
|---|
| 2026 SLG 1061 2026 SLD 1061 |
Islamabad High Court
Income Tax Reference No. 244 of 2010
Presented By: (CHIEF JUSTICE) (BABAR SATTAR) JUDGE
DATE OF DECISION: 01.02.2021 APPLICANT BY: Sheikh Anwar ul Haq, Advocate RESPONDENT BY: Qazi Ghulam Dastagir, Advocate.
Income Tax Reference No. 244 of 2010
Presented By: (CHIEF JUSTICE) (BABAR SATTAR) JUDGE
DATE OF DECISION: 01.02.2021 APPLICANT BY: Sheikh Anwar ul Haq, Advocate RESPONDENT BY: Qazi Ghulam Dastagir, Advocate.
Commissioner Inland Revenue (Legal), Large Taxpayers Unit
VS
M/s Askari Guards (Pvt.) Ltd.
Law: Income Tax Ordinance, 2001
Section: 133
Law: Income Tax Ordinance, 1979
Section: 80(C), 80(C)(2), 50(4)
Summary
This reference addressed whether income from security services should be taxed under the normal tax regime or the presumptive tax regime (PTR) for assessment years 1999–2000 and 2000–2001.
The Court upheld the Tribunal’s finding that:
- For 1999–2000, income from security services was taxable under the normal tax regime.
- For 2000–2001, due to an amendment in Section 80(C)(2), such services fell under the presumptive tax regime, since security services were not included in the list of services excluded from PTR.
The Court found no legal infirmity and answered the reference in favour of the taxpayer.