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COMMISSIONER OF INCOME TAX/WEALTH TAX, COYS ZONE, ISLAMABAD versus AL-MUSTAFA TRUST, RAWALPINDI

Section 2 (16) of the Trust Act (II of 1882), section 5 defines a company formed under a trust for the purposes of the Contribution Trust Income Tax Ordinance formulated under a particular law. In 1979, a trust established under the provisions of the General Law, namely the Trust Act, 1882, is outside the scope of the definition of a company given in section 2 (16) of the Income Tax Ordinance, 1979.

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• ALLAMA IQBAL OPEN UNIVERSITY, ISLAMABAD v. MINISTRY OF INTERIOR, GOVERNMENT OF PAKISTAN 2010 YLR 1339
• NATIONAL LOGISTIC CELL(NLC) through General Manager Administration v. HAKAS (PVT.) LTD. through Chief Executive 2010 YLR 1448
• AMJAD MASIH v. Mst. BUSHRA BIBI 2010 YLR 1468
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