Latest Judgments

Newly reported judgments from the Supreme Court of Pakistan, the High Courts and tribunals, added as they are processed — free, full text, updated daily. Judgments marked NEW were added in the most recent update. 232,813 judgments in total.

• Commissioner of Income-Tax vs Revathi Agencies1999 PTD 2073 · Madras High Court · 1996-06-12Read full judgment →
• Commissioner of Income-Tax vs Rayalaseema Passenger and Goods1999 PTD 3634 · Madras High Court · 1996-11-14Read full judgment →
• Commissioner of Income-Tax vs Ratanchand Jain1999 PTD 3338 · Madhya Pradesh High Court · 1997-07-29Read full judgment →
• Commissioner of Income-Tax vs Ramdas & Sons1999 PTD 619 · Patna High Court · 1996-05-06Read full judgment →
• Commissioner of Income-Tax vs Ram Narain Hira Lal1999 PTD 1827 · Allahabad High Court · 1996-10-08Read full judgment →
• Commissioner of Income-Tax vs Rajiv Udyog1999 PTD 2264 · Madhya Pradesh High Court · 1996-04-08Read full judgment →
• Commissioner of Income-Tax vs Rajendra Textiles1999 PTD 839 · Rajasthan High Court · 1995-11-20Read full judgment →
• Commissioner of Income-Tax vs Rajasthan Udyog1999 PTD 513 · Rajasthan High Court · 1995-11-14Read full judgment →
• Commissioner of Income-Tax vs Rajasthan Cooperative Spinning1999 PTD 617 · Rajasthan High Court · 1995-11-29Read full judgment →
• Commissioner of Income-Tax vs Raj Kumar Bafna1999 PTD 2030 · Rajasthan High Court · 1996-01-10Read full judgment →
• Commissioner of Income-Tax vs Raghavji Verrji and others1999 PTD 1482 · Madhya Pradesh High Court · 1997-04-24Read full judgment →
• Commissioner of Income-Tax vs Raab Pipe Works (P.) Ltd. T.C.1999 PTD 2022 · Madras High Court · 1997-04-01Read full judgment →
• Commissioner of Income-Tax vs R. Srinivasan1999 PTD 2632 · Madras High Court · 1997-01-21Read full judgment →
• Commissioner of Income-Tax vs R. M. Investment and Trading Co. (P.)1999 PTD 789 · Calcutta High Court · 1997-01-09Read full judgment →
• Commissioner of Income-Tax vs R. Krishnarjunan1999 PTD 544 · Kerala High Court · 1996-06-17Read full judgment →
• Commissioner of Income-Tax vs R. Bharathan1999 PTD 3405 · Kerala High Court · 1996-07-15Read full judgment →
• Commissioner of Income-Tax vs Purushottamdas Dhoribhai and Co.1999 PTD 2104 · Madhya Pradesh High Court · 1996-09-04Read full judgment →
• Commissioner of Income-Tax vs Premier Vegetable Products1999 PTD 2369 · Rajasthan High Court · 1996-05-01Read full judgment →
• Commissioner of Income-Tax vs Premier Industries (Pvt.) Ltd.1999 PTD 2562 · Madhya Pradesh High Court · 1996-08-20Read full judgment →
• Commissioner of Income-Tax vs Prasad Film Laboratories (P.) Ltd.R.C.1999 PTD 325 · Andhra Paradesh High Court · 1996-11-14Read full judgment →
• Commissioner of Income-Tax vs Prabhawati Gupta and others1999 PTD 4013 · Madhya Pradesh High Court · 1996-02-15Read full judgment →
• Commissioner of Income-Tax vs Popular Medical Hall1999 PTD 2807 · Patna High Court · 1997-02-26Read full judgment →
• Commissioner of Income-Tax vs Peirce Leslie & Co. Ltd. (1999 PTD 2487 · Madras High Court · 1995-03-16Read full judgment →
• Commissioner of Income-Tax vs Peer Khan Chand Khan Morak , .1999 PTD 1639 · Rajasthan High Court · 1996-05-01Read full judgment →
• Commissioner of Income-Tax vs Pawansut Cold Storage (P.) Ltd., .1999 PTD 96 · Patna High Court · 1996-09-18Read full judgment →
• Commissioner of Income-Tax vs Paushak Limited1999 PTD 2256 · Gujarat High Court · 1997-02-17Read full judgment →
• Commissioner of Income-Tax vs Panyam Cements and Mineral1999 PTD 2830 · Andhra Paradesh High Court · 1996-09-25Read full judgment →
• Commissioner of Income-Tax vs Palghat Shad! Mahal Trusto.P.1999 PTD 87 · Kerala High Court · 1996-04-12Read full judgment →
• Commissioner of Income-Tax vs P.S.G. & Sons Charities1999 PTD 79 · Madras High Court · 1995-10-25Read full judgment →
• Commissioner of Income-Tax vs P. V. S. Beedies (Pvt.) Ltd.1999 PTD 3809 · Supreme Court of India · 1997-10-01Read full judgment →
• Commissioner of Income-Tax vs P. Shasali Cloth Stores1999 PTD 3112 · Madhya Pradesh High Court · 1996-04-16Read full judgment →
• Commissioner of Income-Tax vs Oriental Trading Co.1999 PTD 2469 · Madhya Pradesh High Court · 1992-04-15Read full judgment →
• Commissioner of Income-Tax vs Oriental T. Maritime1999 PTD 2233 · Andhra Paradesh High Court · 1996-12-19Read full judgment →
• Commissioner of Income-Tax vs Orient Longman (P.) Ltd.1999 PTD 1861 · Andhra Paradesh High Court · 1996-08-08Read full judgment →
• Commissioner of Income-Tax vs Om Parkash1999 PTD 2822 · Punjab and Haryana High Court · 1997-07-25Read full judgment →
• Commissioner of Income-Tax vs O.N.G.C. Agent of CGG, France D.B.1999 PTD 1831 · Rajasthan High Court · 1996-07-11Read full judgment →
• Commissioner of Income-Tax vs O. K. Industries and others1999 PTD 3093 · Kerala High Court · 1996-07-03Read full judgment →
• Commissioner of Income-Tax vs Novapan India Ltd.1999 PTD 2458 · Andhra Paradesh High Court · 1995-11-14Read full judgment →
• Commissioner of Income-Tax vs Noshirwan & Co. (Pvt.) Ltd.1999 PTD 2398 · Madhya Pradesh High Court · 1996-04-25Read full judgment →
• Commissioner of Income-Tax vs Northern India Iron and Steel Co. Ltd.1999 PTD 1788 · Delhi High Court · 1996-11-21Read full judgment →
• Commissioner of Income-Tax vs Nirmala Bakubhai Foundation1999 PTD 1935 · Gujarat High Court · 1996-07-26Read full judgment →
• Commissioner of Income-Tax vs New Gujarat Cotton Mills Ltd.1999 PTD 3680 · Calcutta High Court · 1997-11-26Read full judgment →
• Commissioner of Income-Tax vs Navodaya1999 PTD 599 · Kerala High Court · 1996-09-02Read full judgment →
• Commissioner of Income-Tax vs Navjivan Mills Ltd.1999 PTD 2571 · Gujarat High Court · 1997-02-27Read full judgment →
• Commissioner of Income-Tax vs National Sports Club of India (No.2)1999 PTD 3537 · Delhi High Court · 1997-08-08Read full judgment →
• Commissioner of Income-Tax vs National Sports Club of India (No.1)1999 PTD 3510 · Delhi High Court · 1997-08-07Read full judgment →
• Commissioner of Income-Tax vs National Pharmaceuticals and Medical Services (P.) Ltd1999 PTD 2065 · Kerala High Court · 1996-06-11Read full judgment →
• Commissioner of Income-Tax vs Upasana Hospital1999 PTD 346 · Kerala High Court · 1996-07-08Read full judgment →
• Commissioner of Income-Tax vs Nathulal Jawarchand1999 PTD 2195 · Madhya Pradesh High Court · 1996-06-25Read full judgment →
• Commissioner of Income-Tax vs Nasir Ali and another1999 PTD 1173 · Supreme Court of Pakistan · 1998-11-30
  export rebateincome taxsuper taxregistered firmpartnersassesseeinterpretation of provisoFinance Ordinance 1978
  Summary & questions settled

  This civil appeal before the Supreme Court of Pakistan arose from judgments of the High Court of Sindh concerning Income Tax References under Section 136(1) of the Income Tax Ordinance 1979 for assessment year 1978-79. The core legal question was whether the export tax rebate provided under Section 3(4)(a) of the Finance Ordinance 1978 is admissible to the individual partners of a registered firm in addition to the export rebate allowed to the registered firm itself on its export sales. The Supreme Court affirmed the High Court's decisions, holding that the term "an assessee" in the main enacting provision of Section 3(4)(a) includes both a registered firm and its individual partners. The Court observed that while the firm pays super-tax, income-tax is paid by its individual partners. Furthermore, applying the principle that a proviso cannot restrict or override a clear main enacting provision unless expressly stated, the Court held that the proviso only laid down the calculation method for super-tax paid by the firm and did not exclude partners from claiming export rebate on their income-tax.

  Questions settled

  • Whether the export tax rebate under Section 3(4)(a) of the Finance Ordinance 1978 is admissible to individual partners in addition to the registered firm?
  • Does the term 'assessee' in Section 3(4)(a) of the Finance Ordinance 1978 encompass both a registered firm and its individual partners?
  • Can a proviso in a statutory tax provision restrict or exclude rights clearly granted in the main enacting part?
  Read full judgment →
• Commissioner of Income-Tax vs Nahar Spinning Mills Ltd.1999 PTD 3937 · Punjab and Haryana High Court · 1997-12-05Read full judgment →
• Commissioner of Income-Tax vs Nadir Rashid and another1999 PTD 2478 · Madhya Pradesh High Court · 1996-07-10Read full judgment →
• Commissioner of Income-Tax vs N.A. Pappuraja Sons1999 PTD 289 · Madras High Court · 1996-03-21Read full judgment →
• Commissioner of Income-Tax vs N. Kishore Settlement1999 PTD 3148 · Supreme Court of India · 1998-01-19Read full judgment →
• Commissioner of Income-Tax vs N. C. John & Sons Ltd.1999 PTD 3617 · Kerala High Court · 1996-07-16Read full judgment →
• Commissioner of Income-Tax vs Muthootu Mini Chitty Fund1999 PTD 2272 · Kerala High Court · 1996-06-25Read full judgment →
• Commissioner of Income-Tax vs Muthoottu Charitable Trust1999 PTD 2266 · Kerala High Court · 1996-07-01Read full judgment →
• Commissioner of Income-Tax vs Mrs. Ratanbai N. K. Dubhash1999 PTD 3637 · Bombay High Court · 1997-09-30Read full judgment →
• Commissioner of Income-Tax vs Mrs. Manjula Sood1999 PTD 2319 · Punjab and Haryana High Court · 1997-02-14Read full judgment →
• Commissioner of Income-Tax vs Motor Industries Co. Ltd.I.T.R. C.1999 PTD 28 · karnataka High Court · 1996-01-09Read full judgment →
• Commissioner of Income-Tax vs Motor Industries Co. Ltd. (No.2)1999 PTD 2912 · karnataka High Court · 1997-08-27Read full judgment →
• Commissioner of Income-Tax vs Motor and General Finance Ltd.1999 PTD 2440 · Delhi High Court · 1997-02-20Read full judgment →
• Commissioner of Income-Tax vs Mohta Constructions Co.1999 PTD 2181 · Rajasthan High Court · 1996-05-13Read full judgment →
• Commissioner of Income-Tax vs Mohanlal Radhakrishna M.C.C.1999 PTD 357 · Madhya Pradesh High Court · 1996-05-11Read full judgment →
• Commissioner of Income-Tax vs Modi Rubber Ltd.1999 PTD 3563 · Delhi High Court · 1997-09-16Read full judgment →
• Commissioner of Income-Tax vs Modi Rubber Ltd. (No.2)1999 PTD 3567 · Delhi High Court · 1998-01-16Read full judgment →
• Commissioner of Income-Tax vs Mithila Properties Publication and Contractor Enterprises (P.) Ltd1999 PTD 2642 · Punjab and Haryana High Court · 1997-03-04Read full judgment →
• Commissioner of Income-Tax vs Mica Trading Corporation of India1999 PTD 3036 · Patna High Court · 1997-03-04Read full judgment →
• Commissioner of Income-Tax vs Mica Trading Corporation of India1999 PTD 1758 · Patna High Court · 1997-03-04Read full judgment →
• Commissioner of Income-Tax vs Messrs Sadiq Traders1999 PTD 2907 · Sindh High Court · -Read full judgment →
• Commissioner of Income-Tax vs Margadarsi Chit Fund (P.) Ltd.1999 PTD 1803 · Andhra Paradesh High Court · 1997-03-13Read full judgment →
• Commissioner of Income-Tax vs Maqbool Alam & Company1999 PTD 3974 · Patna High Court · 1997-01-22Read full judgment →
• Commissioner of Income-Tax vs Mansukhlal Prahjibhai & Co.1999 PTD 1728 · Madhya Pradesh High Court · 1996-07-18Read full judgment →
• Commissioner of Income-Tax vs Manoranjan Pictures Corporation1999 PTD 2684 · Delhi High Court · 1997-04-10Read full judgment →
• Commissioner of Income-Tax vs Manipur Spinning Mills Corporation1999 PTD 2111 · Gauhati High Court · 1996-08-28Read full judgment →
• Commissioner of Income-Tax vs Manharlal Girdharlal Doshit1999 PTD 3986 · Gujarat High Court · 1997-12-12Read full judgment →
• Commissioner of Income-Tax vs Manakchand1999 PTD 1558 · Rajasthan High Court · 1996-01-12Read full judgment →
• Commissioner of Income-Tax vs Mahendra Singh1999 PTD 3095 · Rajasthan High Court · 1996-11-05Read full judgment →
• Commissioner of Income-Tax vs Mahavir Construction Co.1999 PTD 2609 · Madhya Pradesh High Court · 1996-07-10Read full judgment →
• Commissioner of Income-Tax vs Madras Refineries Ltd.T. C.1999 PTD 2611 · Madras High Court · 1997-01-08Read full judgment →
• Commissioner of Income-Tax vs Madras Auto Service (P.) Ltd.1999 PTD 1234 · Supreme Court of India · 1998-08-12Read full judgment →
• Commissioner of Income-Tax vs Madhavdas Lalchand1999 PTD 3597 · Madras High Court · 1996-07-22Read full judgment →
• Commissioner of Income-Tax vs M.P. Audhyogik Vikas Nigam Ltd1999 PTD 929 · Madhya Pradesh High Court · 1996-04-15Read full judgment →
• Commissioner of Income-Tax vs M.K. Chandrakanth1999 PTD 176 · Madras High Court · 1996-04-15Read full judgment →
• Commissioner of Income-Tax vs M.A. Sathar (P.) Ltd.1999 PTD 1576 · Madras High Court · 1997-02-04Read full judgment →
• Commissioner of Income-Tax vs M. Ratanchand Chordia1999 PTD 2650 · Madras High Court · 1996-08-22Read full judgment →
• Commissioner of Income-Tax vs M. P. Financial Corporation1999 PTD 2329 · Madhya Pradesh High Court · 1996-08-01Read full judgment →
• Commissioner of Income-Tax vs M. P. Audyogik Kendra Vikasnigam1999 PTD 2366 · Madhya Pradesh High Court · 1996-07-15Read full judgment →
• Commissioner of Income-Tax vs M. Nallakamu Chettiar1999 PTD 926 · Madras High Court · 1996-03-07Read full judgment →
• Commissioner of Income-Tax vs M. Mani1999 PTD 3719 · Kerala High Court · 1998-01-14Read full judgment →
• Commissioner of Income-Tax vs M. K. Yash Want Singh1999 PTD 4003 · Delhi High Court · 1998-01-07Read full judgment →
• Commissioner of Income-Tax vs Lucky Mineral (Pvt.) Ltd.1999 PTD 1004 · Rajasthan High Court · 1996-02-27Read full judgment →
• Commissioner of Income-Tax vs Lohiya Trading Co.1999 PTD 2140 · Andhra Paradesh High Court · 1995-11-14Read full judgment →
• Commissioner of Income-Tax vs Lawly Enterprises (P.) Ltd., 11999 PTD 215 · Patna High Court · 1996-08-23Read full judgment →
• Commissioner of Income-Tax vs Late S.M. Syed Muhammad and others1999 PTD 2114 · Kerala High Court · 1996-07-09Read full judgment →
• Commissioner of Income-Tax vs Lalji Singh Govind Singh1999 PTD 2150 · Allahabad High Court · 1996-07-01Read full judgment →
• Commissioner of Income-Tax vs Lal Chand Tirath Ram1999 PTD 875 · Punjab and Haryana High Court · 1996-11-06Read full judgment →
• Commissioner of Income-Tax vs Lake Palace Hotels and Motels (Pvt.)1999 PTD 2037 · Rajasthan High Court · 1995-11-14Read full judgment →
• Commissioner of Income-Tax vs Krishna Talkies1999 PTD 3135 · Kerala High Court · 1996-07-04Read full judgment →
• Commissioner of Income-Tax vs Krebs & Co.1999 PTD 3060 · Madhya Pradesh High Court · 1996-04-17Read full judgment →