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Judgments of Different High Courts on Section 7E of the Income Tax Ordinance 2001: Deemed Rental Income

Judgments of Different High Courts on Section 7E of the Income Tax Ordinance 2001: Deemed Rental Income So far different High Courts have rendered jdugemnts on section 7E of the Income Tax Ordinance...

Deemed Rental Income U/S 7E of the Income Tax Ordinance 2001, is Ultra Vires the Constitution: IHC

The Islamabad High Court has struck down the deemed rental income imposed by section 7E of the Income Tax Ordinance, 2001...

𝐓𝐡𝐞 𝐂𝐨𝐮𝐫𝐭𝐬 𝐒𝐡𝐨𝐮𝐥𝐝 𝐀𝐝𝐨𝐩𝐭 𝐏𝐫o-𝐞𝐧𝐟𝐨𝐫𝐜𝐞𝐦𝐞𝐧𝐭 𝐁𝐢𝐚𝐬 𝐚𝐧𝐝 𝐒𝐮𝐩𝐩𝐨𝐫𝐭 𝐟𝐨𝐫 𝐀𝐫𝐛𝐢𝐭𝐫𝐚𝐭𝐢𝐨𝐧 𝐀𝐩𝐩𝐫𝐨𝐚𝐜𝐡 𝐢𝐧 𝐅𝐨𝐫𝐞𝐢𝐠𝐧 𝐀𝐫𝐛𝐢𝐭𝐫𝐚𝐥 𝐀𝐰𝐚𝐫𝐝 𝐂𝐚𝐬𝐞𝐬: 𝐒𝐂

𝐓𝐡𝐞 𝐂𝐨𝐮𝐫𝐭𝐬 𝐒𝐡𝐨𝐮𝐥𝐝 𝐀𝐝𝐨𝐩𝐭 𝐏𝐫o-𝐞𝐧𝐟𝐨𝐫𝐜𝐞𝐦𝐞𝐧𝐭 𝐁𝐢𝐚𝐬 𝐚𝐧𝐝 𝐒𝐮𝐩𝐩𝐨𝐫𝐭 𝐟𝐨𝐫 𝐀𝐫𝐛𝐢𝐭𝐫𝐚𝐭𝐢𝐨𝐧 𝐀𝐩𝐩𝐫𝐨𝐚𝐜𝐡 𝐢𝐧 𝐅𝐨𝐫𝐞𝐢𝐠𝐧 𝐀𝐫𝐛𝐢𝐭𝐫𝐚𝐥 𝐀𝐰𝐚𝐫𝐝 𝐂𝐚𝐬𝐞𝐬: 𝐒𝐂 A very recent case involving foreign arbitral award issue has been decided by a...

𝐀𝐫𝐭𝐢𝐜𝐥𝐞 𝟔𝟐 (𝟏) (𝐟) 𝐢𝐬 𝐧𝐨𝐭 𝐒𝐞𝐥𝐟-𝐞𝐱𝐞𝐜𝐮𝐭𝐨𝐫𝐲. 𝐋𝐢𝐟𝐞𝐭𝐢𝐦𝐞 𝐃𝐢𝐬𝐪𝐮𝐚𝐥𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐢𝐬 𝐚𝐠𝐚𝐢𝐧𝐬𝐭 𝐭𝐡𝐞 𝐈𝐬𝐥𝐚𝐦𝐢𝐜 𝐈𝐧𝐣𝐮𝐧𝐜𝐭𝐢𝐨𝐧𝐬.

𝐀𝐫𝐭𝐢𝐜𝐥𝐞 𝟔𝟐 (𝟏) (𝐟) 𝐢𝐬 𝐧𝐨𝐭 𝐒𝐞𝐥𝐟-𝐞𝐱𝐞𝐜𝐮𝐭𝐨𝐫𝐲. 𝐋𝐢𝐟𝐞𝐭𝐢𝐦𝐞 𝐃𝐢𝐬𝐪𝐮𝐚𝐥𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐢𝐬 𝐚𝐠𝐚𝐢𝐧𝐬𝐭 𝐭𝐡𝐞 𝐈𝐬𝐥𝐚𝐦𝐢𝐜 𝐈𝐧𝐣𝐮𝐧𝐜𝐭𝐢𝐨𝐧𝐬: SC The Supreme Court has released its detailed judgment in the disqualification case under...

The Peshawar High Court Declares Section 7-E of the Income Tax Ordinance, 2001, Ultra Vires.

Announcing a landmark verdict in response to identical petitions challenging vires of Section 7E, Income Tax Ordinance, 2001, which imposes tax on Deemed rental income of property which is not rented...

𝐏𝐫𝐨𝐩𝐨𝐬𝐞𝐝 𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭𝐬 𝐭𝐨 𝐭𝐡𝐞 𝐂𝐏𝐂 𝐛𝐲 𝐭𝐡𝐞 𝐈𝐬𝐥𝐚𝐦𝐚𝐛𝐚𝐝 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭.

𝐏𝐫𝐨𝐩𝐨𝐬𝐞𝐝 𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭𝐬 𝐭𝐨 𝐭𝐡𝐞 𝐂𝐏𝐂 𝐛𝐲 𝐭𝐡𝐞 𝐈𝐬𝐥𝐚𝐦𝐚𝐛𝐚𝐝 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭. The Rule Making Committee, constituted by the Islamabad High Court, has finally published in the official Gazette the proposed amendment to...

𝐀 𝐒𝐮𝐫𝐞𝐭𝐲 𝐜𝐚𝐧 𝐛𝐞 𝐌𝐚𝐝𝐞 𝐏𝐞𝐫𝐬𝐨𝐧𝐚𝐥𝐥𝐲 𝐋𝐢𝐚𝐛𝐥𝐞 𝐭𝐨 𝐭𝐡𝐞 𝐄𝐱𝐭𝐞𝐧𝐭 𝐇𝐞 𝐒𝐭𝐚𝐧𝐝𝐬 𝐒𝐮𝐫𝐞𝐭𝐲.

𝐀 𝐒𝐮𝐫𝐞𝐭𝐲 𝐜𝐚𝐧 𝐛𝐞 𝐌𝐚𝐝𝐞 𝐏𝐞𝐫𝐬𝐨𝐧𝐚𝐥𝐥𝐲 𝐋𝐢𝐚𝐛𝐥𝐞 𝐭𝐨 𝐭𝐡𝐞 𝐄𝐱𝐭𝐞𝐧𝐭 𝐇𝐞 𝐒𝐭𝐚𝐧𝐝𝐬 𝐒𝐮𝐫𝐞𝐭𝐲. 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭 𝐜𝐚𝐧𝐧𝐨𝐭 𝐢𝐧𝐭𝐞𝐫𝐟𝐞𝐫𝐞 𝐰𝐢𝐭𝐡 𝐭𝐡𝐞 𝐜𝐨𝐧𝐜𝐮𝐫𝐫𝐢𝐧𝐠  𝐟𝐢𝐧𝐝𝐢𝐧𝐠𝐬 𝐨𝐟 𝐭𝐰𝐨 𝐜𝐨𝐮𝐫𝐭𝐬 𝐛𝐞𝐥𝐨𝐰 𝐞𝐱𝐜𝐞𝐩𝐭 𝐟𝐨𝐫 𝐜𝐨𝐦𝐩𝐞𝐥𝐥𝐢𝐧𝐠 𝐫𝐞𝐚𝐬𝐨𝐧𝐬: 𝐇𝐨𝐧𝐨𝐫𝐚𝐛𝐥𝐞 𝐉𝐮𝐬𝐭𝐢𝐜𝐞...

𝐓𝐡𝐞 𝐆𝐨𝐯𝐞𝐫𝐧𝐦𝐞𝐧𝐭 𝐒𝐡𝐨𝐮𝐥𝐝 𝐑𝐞𝐯𝐢𝐬𝐢𝐭 𝐭𝐡𝐞 𝐂𝐫𝐢𝐦𝐢𝐧𝐚𝐥 𝐉𝐮𝐬𝐭𝐢𝐜𝐞 𝐒𝐲𝐬𝐭𝐞𝐦 𝐭𝐨 𝐏𝐫𝐨𝐯𝐢𝐝𝐞 𝐒𝐩𝐞𝐞𝐝𝐲 𝐉𝐮𝐬𝐭𝐢𝐜𝐞: 𝐒𝐂

𝐓𝐡𝐞 𝐆𝐨𝐯𝐞𝐫𝐧𝐦𝐞𝐧𝐭 𝐒𝐡𝐨𝐮𝐥𝐝 𝐑𝐞𝐯𝐢𝐬𝐢𝐭 𝐭𝐡𝐞 𝐂𝐫𝐢𝐦𝐢𝐧𝐚𝐥 𝐉𝐮𝐬𝐭𝐢𝐜𝐞 𝐒𝐲𝐬𝐭𝐞𝐦 𝐭𝐨 𝐏𝐫𝐨𝐯𝐢𝐝𝐞 𝐒𝐩𝐞𝐞𝐝𝐲 𝐉𝐮𝐬𝐭𝐢𝐜𝐞; 𝐅𝐚𝐥𝐬𝐞 𝐚𝐧𝐝 𝐅𝐫𝐢𝐯𝐨𝐥𝐨𝐮𝐬 𝐂𝐚𝐬𝐞𝐬 𝐦𝐮𝐬𝐭 𝐛𝐞 𝐂𝐮𝐫𝐛𝐞𝐝 𝐚𝐭 𝐭𝐡𝐞 𝐯𝐞𝐫𝐲 𝐈𝐧𝐢𝐭𝐢𝐚𝐥 𝐒𝐭𝐚𝐠𝐞; 𝐁𝐨𝐭𝐡 𝐖𝐫𝐨𝐧𝐠 𝐀𝐜𝐪𝐮𝐢𝐭𝐭𝐚𝐥 𝐚𝐧𝐝 𝐂𝐨𝐧𝐯𝐢𝐜𝐭𝐢𝐨𝐧 𝐚𝐫𝐞 𝐁𝐫𝐞𝐚𝐜𝐡...

𝐌𝐚𝐢𝐧𝐭𝐞𝐧𝐚𝐧𝐜𝐞 𝐨𝐟 𝐚 𝐂𝐡𝐢𝐥𝐝 𝐈𝐧𝐜𝐥𝐮𝐝𝐞𝐬 𝐄𝐝𝐮𝐜𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐄𝐱𝐩𝐞𝐧𝐬𝐞𝐬 𝐚𝐬 𝐖𝐞𝐥𝐥. 𝐒𝐂

𝐌𝐚𝐢𝐧𝐭𝐞𝐧𝐚𝐧𝐜𝐞 𝐨𝐟 𝐚 𝐂𝐡𝐢𝐥𝐝 𝐈𝐧𝐜𝐥𝐮𝐝𝐞𝐬 𝐄𝐝𝐮𝐜𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐄𝐱𝐩𝐞𝐧𝐬𝐞𝐬 𝐚𝐬 𝐖𝐞𝐥𝐥. 𝐒𝐂 The Supreme Court has ruled that the word ‘maintenance‘ includes and cover those expenses which are incurred on education...

𝐓𝐡𝐞 𝐑𝐢𝐠𝐡𝐭 𝐭𝐨 𝐅𝐨𝐫𝐦 𝐚 𝐏𝐨𝐥𝐢𝐭𝐢𝐜𝐚𝐥 𝐏𝐚𝐫𝐭𝐲 𝐔/𝐀 𝟏𝟕 𝐨𝐟 𝐭𝐡𝐞 𝐂𝐨𝐧𝐬𝐭𝐢𝐭𝐮𝐭𝐢𝐨𝐧 𝐚𝐥𝐬𝐨 𝐈𝐧𝐜𝐥𝐮𝐝𝐞𝐬 𝐑𝐢𝐠𝐡𝐭𝐬 𝐭𝐨 𝐕𝐨𝐭𝐞, 𝐂𝐨𝐧𝐭𝐞𝐬𝐭 𝐄𝐥𝐞𝐜𝐭𝐢𝐨𝐧𝐬 𝐚𝐧𝐝 𝐄𝐥𝐞𝐜𝐭 𝐚 𝐂𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞 𝐨𝐟 𝐎𝐧𝐞’𝐬 𝐂𝐡𝐨𝐢𝐜𝐞.

𝐓𝐡𝐞 𝐑𝐢𝐠𝐡𝐭 𝐭𝐨 𝐅𝐨𝐫𝐦 𝐚 𝐏𝐨𝐥𝐢𝐭𝐢𝐜𝐚𝐥 𝐏𝐚𝐫𝐭𝐲 𝐔/𝐀 𝟏𝟕 𝐨𝐟 𝐭𝐡𝐞 𝐂𝐨𝐧𝐬𝐭𝐢𝐭𝐮𝐭𝐢𝐨𝐧 𝐚𝐥𝐬𝐨 𝐈𝐧𝐜𝐥𝐮𝐝𝐞𝐬 𝐑𝐢𝐠𝐡𝐭𝐬 𝐭𝐨 𝐕𝐨𝐭𝐞, 𝐂𝐨𝐧𝐭𝐞𝐬𝐭 𝐄𝐥𝐞𝐜𝐭𝐢𝐨𝐧𝐬 𝐚𝐧𝐝 𝐄𝐥𝐞𝐜𝐭 𝐚 𝐂𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞 𝐨𝐟 𝐎𝐧𝐞’𝐬 𝐂𝐡𝐨𝐢𝐜𝐞. 𝐁𝐞𝐢𝐧𝐠 𝐚 𝐏𝐫𝐨𝐜𝐥𝐚𝐢𝐦𝐞𝐝 𝐎𝐟𝐟𝐞𝐧𝐝𝐞𝐫 𝐃𝐨𝐞𝐬 𝐧𝐨𝐭 𝐃𝐞𝐛𝐚𝐫 𝐚...

𝐑𝐞𝐠𝐮𝐥𝐚𝐫𝐢z𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐂𝐨𝐧𝐭𝐫𝐚𝐜𝐭𝐮𝐚𝐥 𝐄𝐦𝐩𝐥𝐨𝐲𝐞𝐞𝐬 𝐢𝐬 𝐚 𝐅𝐫𝐞𝐬𝐡 𝐀𝐩𝐩𝐨𝐢𝐧𝐭𝐦𝐞𝐧𝐭: 𝐒𝐂

𝐑𝐞𝐠𝐮𝐥𝐚𝐫𝐢z𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐂𝐨𝐧𝐭𝐫𝐚𝐜𝐭𝐮𝐚𝐥 𝐄𝐦𝐩𝐥𝐨𝐲𝐞𝐞𝐬 𝐢𝐬 𝐚 𝐅𝐫𝐞𝐬𝐡 𝐀𝐩𝐩𝐨𝐢𝐧𝐭𝐦𝐞𝐧𝐭. 𝐈𝐭 𝐢𝐬 𝐚 𝐏𝐨𝐥𝐢𝐜𝐲 𝐌𝐚𝐭𝐭𝐞𝐫 𝐰𝐡𝐞𝐫𝐞 𝐭𝐡𝐞 𝐂𝐨𝐮𝐫𝐭𝐬 𝐦𝐮𝐬𝐭 𝐒𝐡𝐨𝐰 𝐑𝐞𝐬𝐭𝐫𝐚𝐢𝐧𝐭. 𝐀𝐮𝐭𝐨𝐧𝐨𝐦𝐲 𝐨𝐟 𝐄𝐝𝐮𝐜𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐈𝐧𝐬𝐭𝐢𝐭𝐮𝐭𝐢𝐨𝐧 𝐢𝐬 𝐍𝐞𝐜𝐞𝐬𝐬𝐚𝐫𝐲 𝐟𝐨𝐫 𝐏𝐫𝐨𝐩𝐞𝐫 𝐅𝐮𝐧𝐜𝐭𝐢𝐨𝐧 𝐨𝐟...

𝐏𝐞𝐧𝐝𝐢𝐧𝐠 𝐈𝐧𝐪𝐮𝐢𝐫𝐲 𝐀𝐛𝐚𝐭𝐞𝐬 𝐢𝐟 𝐭𝐡𝐞 𝐎𝐟𝐟𝐢𝐜𝐞𝐫 𝐑𝐞𝐭𝐢𝐫𝐞𝐬 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐈𝐧𝐪𝐮𝐢𝐫𝐲 𝐚𝐧𝐝 𝐇𝐞 𝐒𝐡𝐚𝐥𝐥 𝐑𝐞𝐜𝐞𝐢𝐯𝐞 𝐚𝐥𝐥 𝐭𝐡𝐞𝐁𝐚𝐜𝐤 𝐁𝐞𝐧𝐞𝐟𝐢𝐭𝐬: SC

𝐏𝐞𝐧𝐝𝐢𝐧𝐠 𝐈𝐧𝐪𝐮𝐢𝐫𝐲 𝐀𝐛𝐚𝐭𝐞𝐬 𝐢𝐟 𝐭𝐡𝐞 𝐎𝐟𝐟𝐢𝐜𝐞𝐫 𝐑𝐞𝐭𝐢𝐫𝐞𝐬 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐈𝐧𝐪𝐮𝐢𝐫𝐲 𝐚𝐧𝐝 𝐇𝐞 𝐒𝐡𝐚𝐥𝐥 𝐑𝐞𝐜𝐞𝐢𝐯𝐞 𝐚𝐥𝐥 𝐭𝐡𝐞𝐁𝐚𝐜𝐤 𝐁𝐞𝐧𝐞𝐟𝐢𝐭𝐬: SC The Supreme Court has recently rendered a decision in a service matter wherein the Court...
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