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SUI SOUTHERN GAS COMPANY LTD versus COMMISSIONER OF INCOME-TAX, COMPANIES V, INCOME-TAX BUILDING SHAHRAH-E-KAMAL ATATURK, KARACHI


Constitution of Pakistan 1973 Section 23 (xviii) and 136 Natural Gas (Development Surcharge) Ordinance (I67 of 1967), Section 3 (3) Constitution of Pakistan (1973), Article 185 (3) allowable deduction for payment of interest / compensation delay. The deductions for the purpose of such payment income tax have been deducted from two expenses of Rs 349.66 million due to the late payment of gas development surcharges, which came to light by the two forums under the High Court. Business deductions for income tax deducted by the Income Tax Authority for 98 years are valid for the year 1997

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