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COMMISSIONER OF INCOME TAX, KARACHI versus OCCIDENTAL PETROLEUM PAKISTAN LTD.


Section 163 (2) Constitution of Pakistan (1973), Article 185 Appeals to the Supreme Court to impose double taxation and prevent tax evasion The Appeal Counsel of the Department / Appellant has requested that the High Court make the decision in the past. Was heard on the basis. The same court did not take into account the effect of subsection (2) of section 163 of the Income Tax Ordinance 1979, while the points involved in the two cases were separate from each other, in both cases there was discrimination and there could be a High Court. These cases were dealt with independently, considering section 163 (2) of the Income Tax Ordinance 1979 as well as other provisions of the law appellants, the decision was upheld and the case was referred to the High Court. Appeal again, soon

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