Law: Income Tax Ordinance, 1979

Section: 80D,80C&80CC

(a) Interpretation of statutes--- ----Fiscal statute---Literal meaning would prevail. Cape Brandy Syndicate v. Inland Revenue Commissioner 1921 K.B.69; Government of Pakistan and others v. Messrs Hashwani Hotel, Ltd. PLD 1990 SC 68 and Messrs Mehran Associates Limited v. The Commissioner of Income Tax Karachi 1993 SCMR 274 ref. (b) Words and phrases--- ----Aggregate---Definition. Concise Oxford English Dictionary and Mushtaq Textile Mills Ltd. v. Karachi Metropolitan Corporation 1994 CLC 1516 ref. (c) Income Tax Ordinance (XXXI of 1979)---Ss. 80-D, 80-C & 80-CC---Tax on turnover---Scope---Section 80-D, Income Tax Ordinance, 1979 cannot be applied on each and every source of income of a tax-payer separately and it has to be on aggregate of the turnover of the taxpayer from all sources---Direction of the Income Tax Appellate Tribunal to charge it on the aggregate of S.80-C or 80-CC of the Ordinance, after inclusion of the turnover from other sources like local sale etc., which is not subject to withholding tax, needs no excep­tion---Principles. Messrs Elahi Cotton Mills Ltd. and others v. Federation of Pakistan through Secretary M/o Finance, Islamabad and 6 others PLD 1997 SC 582; Messrs Pakistan Refinery Ltd. v. Commissioner of Income Tax Companies-V Karachi 2005 PTD 2216; Messrs Pakistan Refinery Ltd. v. Commissioner of Income Tax Companies-V Karachi and 2005 PTD 2216 and Messrs Baig Spinning Mills Ltd. V. Federation of Pakistan and others 2005 PTD 1102 ref. JUDGMENT KHAWAJA FAROOQ SAEED, J.---This judgment will dispose of P.T.R. Nos. 218, 219, 221, 222, 103, 216, 217 of 2005, 194, 195, 236, 246, 247, 59, 60, 153, 154, 155, 156, 187, 188, 588, 589 of 2006, 91, 417, 515, 516, 19, 20, 373, 274, 295, 67, 86, 86-A, 87, 88, 89, 90, 277, 278, 399, 400, 401, 621, 758 of 2007, I.T.A No. 117 of 2000, P.T.R. Nos. 402, 403, 404, of 2003, W.P. Nos. 7512, 7991, 8317, 10124, 10125 of 2002, 10979, 17139, 17659 of 2008 and 1654 of 2009. In all the above mentioned references and writ petitions common questions of law and facts are involved. However, the question framed in reference application i.e. P.T.R. No. 218 of 2005 covers the entire controversy, hence, the same is…

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