1993 P T D 343
[Supreme Court of Pakistan]
Present: Muhammad Afzal Zullah, C.J,
Nasim Hasan Shah and Shafiur Rahman, JJ
Civil Appeal No.325-K of 1990
COMMISSIONER OF INCOME-TAX
Versus
M/s. HABIB SUGAR MILLS LTD.
(On appeal from the judgment dated 20-4-1988 of the Sindh High Court, Karachi in I.T.R. Nos. 99 of 1987).
Civil Appeal No.326-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. JAMIA INDUSTRIES LTD
(On appeal from the judgment dated 20-4-1988 of the Sindh High Court, Karachi in I.T.R. No. 55 of 1987).
Civil Appeal No.526-K of 10
COMMISSIONER OF INCOME TAX
Versus
MARITIME TRADING CORPORATION
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No. 30 of 1983).
Civil Appeal No.527-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. PASHTANY FARWARDING CO. LTD.; KARACHI
(On appeal from the judgment dated 20-4-1988 of the Sindh High Court, Karachi in I.T.R. No. 168 of 1987).
Civil Appeal No.528-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. BEECHAM (PAKISTAN) LTD.
(On appeal from the judgment dated 20-4-1988 of the High Court, of Sindh, Karachi in I.T.R. No. 9 of 1987).
Civil Appeal No.529-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. HOECHST PHARMACEUTICAL PAKISTAN LTD.
(On appeal from the judgment dated 20-4-1988 of the High Court, of Sindh, Karachi in I.T.R. No. 26 of 1987).
Civil Appeal No.530-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. CYNAMID (PAKISTAN) LTD.
(On appeal from the judgment dated 20-4-1988 of the High Court, of Sindh, Karachi in 1.T.R. No.39 of 1987).
Civil Appeal No.554-K of 1990
COMMISSIONER OF INCOME TAX
Versus
CHEMDYES PAKISTAN LTD.
(On appeal from the judgment dated 13-10-1988 of the High Court, of Sindh, Karachi in I.T.R. No.28 of 1988).
Civil Appeal No.604-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. CRESCENT CORPORATION LTD.
(On appeal from the judgment dated 22-1-1990 of the Sindh High Court, Karachi in RA. No.63-KB of 1985).
Civil Appeal No.648-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. PAKISTAN TOBACCO COMPANY
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.48 of 1982).
Civil Appeal No.649-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. IDEAL INDUSTRIES LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.132 of 1984).
Civil Appeal No.650-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. W. WOODWARD (PAK) LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.1 of 1986).
Civil Appeal No.651-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. FACTO. SUGAR MILLS LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.10 of 1985).
Civil Appeal No.652-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. HOECHST (PAKISTAN) LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.78 of 1985).
Civil Appeal No.653-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. MULLER AND PHIPPS (PAK.) LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.86 of 1985).
Civil Appeal No.654-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. BAYER PHARMA LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.2 of 1986).
Civil Appeal No.655-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. HYDERI INDUSTRIES LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.7 of 1986).
Civil Appeal No.656-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. WILLAYAT SONS LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.12 of 1986).
Civil Appeal No.657-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. GRIND-WHEEL (PAK.) LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.13 of 1986).
Civil Appeal No.658-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. BAWANY SUGAR MILLS LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.74 of 1982).
Civil Appeal No.659-K of 1
COMMISSIONER OF INCOME TAX
Versus
M/s. SPENCER AND COMPANY (PAK.) LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.26 of 1983).
Civil Appeal No.660-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. MUSLIM COMMERCIAL AGENCY LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.13 of 1985).
Civil Appeal No.661-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. MODERN MOTORS LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.16 of 1985).
Civil Appeal No.662-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. SHAHTAJ SUGAR MILLS LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.84 of 1985).
Civil Appeal No.663-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. OPAL LABORATORIES LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I. T.R. Nos. 88 of 1985).
Civil Appeal No.664-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. FORBES FORBES CAMPBELL AND CO. LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.4 of 1986).
Civil Appeal No.665-K of 1990
COMMISSIONER OF INCOME TAX
versus
M/s. CENTRAL MERCANTILE COMPANY LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.8 of 1986).
Civil Anneal No.666-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. LUCAS SERVICES (PAK.) LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.37 of 1986).
Civil Appeal No.667-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. SHAHBAZ GARMENTS LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.20 of 1983).
Civil Appeal No.668-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. SUPREME ENGINEERING LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No55 of 1983).
Civil Appeal No 669-K of 1990
COMMISSIONER OF INCOME TAX
Versus
CHARTERED BANK LIMITED
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.R. No.47 of 1,984),
Civil Appeal No.670-K of 1990
COMMISSIONER OF INCOME TAX
Versus
CHARTERED BANK LIMITED
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.R. No.48 of 1984).
Civil Appeal No. 671-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. HUSSAIN EBRAHIM AGENCY LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.143 of 1984).
Civil Appeal No 672-K of 1990
COMMISSIONFER OF INCOME TAX
Versus
M/s. GLOBAL TRADERS LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.14 of 1985).
Civil Appeal No.673-K of 1990
COMMISSIONPIR OF INCOME TAX
Versus
M/s. ASBESTOS CEMENT INDUSTRIES LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court Karachi in I.T.R. No.97 of 1985 COMMISSIONER OF INCOME TAX
Versus
M/s. PAKIMEX LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.14 of 1986).
Civil Appeal No.675-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. BURMAH OIL MILLS LTD.
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.C. No.6 of 1984).
Civil Appeal No.676-K of 1990
COMMISSIONER OF INCOME TAX
Versus
KARACHI CHEMICAL INDUSTRIES LTD.
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.C. No.33 of 1984).
Civil Appeal No.677-K of 1990
COMMISSIONER OF INCOME TAX
Versus
CYNAMID PAKISTAN LIMITED
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.C. No.105 of 1984).
Civil Appeal No.678-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. INDUSTRIAL ENGINEERS LIMITED
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.C. No.4 of 1984).
Civil Appeal No.679-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. INDUSTRIAL ENGINEERS LIMITED
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.C. No.5 of 1984).
Civil Appeal No.680-K of 1990
COMMISSIONER OF INCOME TAX
Versus
METAL INDUSTRIES LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.5 of 1983).
Civil Appeal No.681-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. EASTERN ENTERPRISES LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.C. No.72 of 1983).
Civil Appeal No.682-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. GERRY'S TRAVEL AGENCY LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.11 of 1986).
Civil Appeal No.683-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. SIKANDAR LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.17 of 1986).
Civil Appeal No.684-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. R. LINTAS LTD.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.27 of 1986).
Civil Appeal No.685-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. PAK. CHEMICALS LIMITED
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.C. No.112 of 1984).
Civil Appeal No.686-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. FEEDAI AGENCIES LIMITED
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.R. No.3 of 1984).
Civil Appeal No.687-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. R.B. INDUSTRIES LIMITED
(On appeal from the judgment dated 30-9-1987 of the Sindh High Court, Karachi in I.T.C. No.103 of 1984).
Civil Appeal No.805-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. WOOD WARDS PAKISTAN LIMITED
(On appeal from the judgment dated 22-5-1990 of the Sindh High Court, Karachi in I.T.C. No.16 of 1990).
Civil Appeal No.812-K f 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. INTERNATIONAL COMPUTERS LIMITED.
(On appeal from the judgment dated 20-4-1988 of the Sindh High Court, Karachi in I.T.R. No.163 of 1987).
Civil Appeal No.813-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. INTER AGENCIES LIMITED
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.94 of 1985).
Civil Appeal No.814-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. ORIENTAL INVESTMENT & TRADING CO. LTD
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.23 of 1985).
Civil Appeal No.815-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. CITI BANK, N.A. KARACHI
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.115 of 1984).
Civil Appeal No 816-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. MERCANTILE FINANCE CORPORATION .LTD,
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court Karachi in I.T.R. No.142 of 1984).
Civil Appeal No.817-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. PAK OCEAN SHIPPING CO.
(On appeal from the judgment dated 17-9-1987 of the Sindh High Court, Karachi in I.T.R. No.36 of 1986).
Civil Appeal No.831-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. EXXON CHEMICAL (PAK.) LTD.
(On appeal from the judgment dated 12-4-1990 of the Sindh High Court, Karachi in I.T.C. No.41 of 1990).
Civil Appeal No.832-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. EXXON CHEMICAL (PAK.) LTD.
(On appeal from the judgment dated 12-4-1990 of the Sindh High 'Court, Karachi in I.T.C. No.34 of 1990).
Civil Appeal No.859-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. EXXON CHEMICAL (PAK.) LTD.
(On appeal from the judgment dated 12-4-1990 of the Sindh High Court, Karachi in I.T.R. No.40 of 1990).
Civil Appeal No.868-K of 1990
COMMISSIONER OF INCOME TAX
Versus
M/s. BOOTS COMPANY PAKISTAN LTD.
(On appeal from the judgment dated 23-5-1990 of the Sindh High Court, Karachi in I.T.R. No.5 of 1990).
Civil Appeal No.72-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. BANK OF TOKYO LTD.
(On appeal from the judgment dated 15-11-1989 of the Sindh High Court, Karachi in I.T.R. No.86 of 1987).
Civil Appeal No.131-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. PAK. CHEMICAL LTD.
(On appeal from the judgment dated 29-10-1990 of the Sindh High Court, Karachi in I.T.R. No.6 of 1990).
Civil Appeal No.132-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. ALGEMENE BANK NETHERLAND (NA.)
(On appeal from the judgment dated 29-10-1990 of .the Sindh High Court, Karachi in I.T.C. No.99 of 1990).
Civil Appeal No.133-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. PAKISTAN CABLES LIMITED
(On appeal from the judgment dated 29-10-1990 of the Sindh High Court, Karachi in I.T.C. No.73 of 1990).
Civil Appeal No.134-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. PAKISTAN CABLES LIMITED
(On appeal from the judgment dated 29-10-1990 of the Sindh High Court, Karachi in I.T.R. No.142 of 1987).
Civil Appeal No 147-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. MUGHAL TOBACCO CO. LTD.
(On appeal from the judgment dated 11-4-1991 of the Sindh High Court, Karachi in I.T.R. No.68 of 1984).
Civil Appeal No.179-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. LEVER BROS. PAKISTAN LIMITED
(On appeal from the judgment dated 30-4-1991 of the Sindh High Court, Karachi in I.T.C. No.378 of 1990).
Civil Appeal No.183-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. SHAHAB INDUSTRIES LTD.
(On appeal from the judgment dated of the Sindh High Court, Karachi in I.T.C. No.44 of 1984).
Civil Appeal No.184-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. JAFFAR BROS. LTD.
(On appeal from the judgment dated 21-3-1991 of the Sindh High Court, Karachi in I.T.C. No.38 of 1984).
Civil Appeal No.185-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. SHAHAB INDUSTRIES LTD.
(On appeal from the judgment dated 21-3-1991 of the Sindh High Court, Karachi in I.T.C. No.36 of 1984).
Civil Appeal No.186-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. GRIND-WHEEL PAK. LTD.
(On appeal from the judgment dated 11-4-1991 of the Sindh High Court, Karachi in I.T.R. No.93 of 1984).
Civil Appeal No.201-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. MONOTYPE CORPORATION
(On appeal from the judgment dated 11-3-1991 of the Sindh High Court, Karachi in I.T.R. No.47 of 1985).
Civil Appeal No 203-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. PREMIER OIL CO. LTD.
(On appeal from the judgment dated 21-3-1991 of the Sindh High Court, Karachi in I.T.C. No.41 of 1984).
Civil Appeal No.204-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. BROOKE BOND PAKISTAN LTD.
(On appeal from the judgment dated 14-3-1991 of the Sindh High Court, Karachi in I.T.C. No. 343 of 1990).
Civil Appeal No.209-K of 1991
COMMISSIONER OF INCOME TAX
Versus
M/s. FATEH ALLY CHEMICAL INDUSTRIES
(On appeal from the judgment dated 2-5-1991 of the Sindh High Court, Karachi in I.T.C. No.110 of 1984).
Civil Appeal No.114-K of 1990
COMMISSIONER OF INCOME TAX
versus
M/s. PAKISTAN OXYGEN LIMITED
(On appeal from the judgment dated 20-5-1991 of the Sindh High Court, Karachi in I.T.R. No.465 of 1990).
Civil Appeal No.230-K of 1991
COMMISSIONER OF INCOME TAX
versus
M/s. CITI BANK NA.
(On appeal from the judgment dated 2-5-1991 of the Sindh High Court, Karachi in I.T.R. No. 114 of 1984).
Civil Anneal No.239-K of 1991
COMMISSIONER OF INCOME TAX
versus
M/s. EASTERN ART LIMITED
(On appeal from the judgment dated 30-4-1991 of the Sindh High Court, Karachi in I.T.C. No.106 of 1984).
Civil Appeal No.244-K of 1991
COMMISSIONER OF INCOME TAX
versus
(Sic)
(On appeal from the judgment dated 30-5-1991 of the Sindh High Court, Karachi in I.T.C. No.338 of 1990).
Civil Appeal No.326-K of 1991
COMMISSIONER OF INCOME TAX
versus
M/s. SECURITY PAPER LIMITED
(On appeal from the judgment dated 17-9-1991 of the Sindh High Court, Karachi in I.T.R. No.95 of 1985).
Civil Petition No.36-K of 1992
COMMISSIONER OF INCOME TAX
versus
M/s. PAKISTAN PETROLIUM LTD.
(On appeal from the judgment dated 12-11-1991 of the Sindh High Court, in I.T.R. No.14 of 1987).
Civil Petition No.45-K of 1992
COMMISSIONER OF INCOME TAX
versus
M/s. INTERNATIONAL TANK TERMINAL LTD.
(On appeal from the judgment dated 4-11-1991 of the Sindh High Court, in I.T.R. No.7 of 1987).
Civil Petition No.46-K of 1992
COMMISSIONER OF INCOME TAX
versus
M/s. MOGHAL TOBACCO CO. PAKISTAN LTD.
(On appeal from the judgment dated 11-11-1991 of the Sindh High Court, in I.T.R. No.12 of 1987).
Civil Petition No.47-K of 1992
COMMISSIONER OF INCOME TAX
versus
M/s. ASPRO NICHOLAS PAKISTAN LTD.
(On appeal from the judgment dated 11-11-1991 of the Sindh High Court, in I.T.R. No.10 of 1987).
Civil Petition No.48-K of 1992
COMMISSIONER OF INCOME TAX
versus
M/s. BOOTS CO. (PAKISTAN) LTD.
(On appeal from the judgment dated 18-12-1991 of the Sindh High Court, in I T R No.37 of 1987).
Civil Petition No.49-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. SHAHTAJ SUGAR MILLS
(On appeal from the judgment dated 11-11-1991 of the Sindh High Court, in I.T.R. No. 8 of 1987).
Civil Petition No.50-K of 1992
COMMISSIONER OF INCOME TAX
versus
M/s. FATEHALLY CHEMICALS LTD.
(On appeal from the judgment dated 13-11-1991 of the Sindh High Court, Karachi in I.T.R. No:16 of 1987).
Civil Petition No.51-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. METALEX CORPORATION LTD., KARACHI
(On appeal from the judgment dated 21-11-1991 of the Sindh High Court, in I.T.R. No.32 of 1987).
Civil Petition No. 52-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. BENGAL VEGETABLE INDUSTRIES LTD.
(On appeal from the judgment dated 13-11-1991 of the Sindh High Court, in I.T.R. No.15 of 1987).
Civil Petition No.66-K of 1992
COMMISSIONER OF INCOME TAX
Versus
AWAMI AUTOS LTD.
(On appeal from the judgment dated 5-12-1991 of the Sindh High Court, in I.T.R. No.58 of 1987).
Civil Petition No.67-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. BAWANY SUGAR MILLS LTD.
(On appeal from the judgment dated 25-11-1991of the Sindh High Court, in I.T.R. No.33 of 1987).
Civil Petition No.68-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. NAYA DAUR MOTORS LTD
(On appeal from the judgment dated 5-12-1991 of the Sindh High Court, in I.T.R. No. 57 of 1987).
Civil Petition No.69-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. EXXON CHEMICAL (PAKISTAN) LTD.
(On appeal from .the judgment dated 26-11-1991, of the Sindh High Court, in I.T.R. No. 40 of 1987).
Civil Petition No.75-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. NORINPACE LTD., KARACHI
(On appeal from the judgment dated 28-11-1991 of the 'Sindh High Court, in I.T.R. No. 48 of 1987).
Civil Petition No.76-K of 1992
COMMISSIONER OF INCOME TAX
Versus
THE INDUSTRIAL AIR CONTROL LTD., KARACHI
(On appeal from the judgment dated 5-12-1991 of the Sindh High Court, in I.T.R. No. 56 of 1987).
Civil Petition No.77-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. METROPOLITAN AGENCIES LTD., KARACHI
(On appeal from the judgment dated 10-12-1991 of the Sindh High Court, in I.T.R. No.62 of 1987).
Civil Petition No 78-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. PAKISTAN VITAMIN PRODUCTS LTD.
(On appeal from the judgment dated 21-11-1991 of the Sindh High Court, in I.T.R. No.25 of 1987).
Civil Petition No 79-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. HOMIE JAMSHED NASSERWANJEE LTD.
(On appeal from the judgment dated 5-12-1991 of the Sindh High Court, in I.T.R: No.51 of 1987).
Civil Petition No 81-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. MECO SALES LIMITED, KARACHI
(On appeal from the judgment dated 27-11-1991 of the Sindh High Court, in I.T.R. No.43 of 1987).
Civil Petition No 82-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. MUGHAL TOBACCO CO. LTD., KARACHI
(On appeal from the judgment dated 31-10-1991 of the Sindh High Court, in I.T.R. No.2 of 1987).
Civil Petition No.83-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. MAKERWAL COLLIERIES LTD., KARACHI
(On appeal from the judgment dated 11-12-1991 of the Sindh High Court, in I.T.R. No.66 of 1987).
Civil Petition No.84-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. SIEMENS PAKISTAN ENGINEERING CO., LTD.
(On appeal from the judgment dated 4-i1-1991 of the Sindh High Court, in I.T.R. No.6 of 1987).
Civil Petition No.88-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. MARCK SHARP & DHOME (PAKISTAN) LTD.
(On appeal from the judgment dated 28-11-1991 of the Sindh High Court, in I.T.R.No. 47 of 1987).
Civil Petition No.89-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. GUEST KEEN AND NETTLE FOLDS IN PAKISTAN, LTD.
(On appeal from the judgment dated 4-12-1992 of the Sindh High Court, in I.T.R. No.54 of 1987).
Civil Petition No.90-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. I.C.I. PAKISTAN LTD., KARACHI
(On appeal from the judgment dated 25-11-1991 of the Sindh High Court, in I.T.R. No34 of 19871).
Civil Petition No 93-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. E.M.I. (PAKISTAN) LTD., KARACHI
(On appeal from the judgment dated 10-12-1991 of the Sindh High Court, m I.T.R. No.61 of 1987).
Civil Petition No.94-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. MUHAHID INDUSTRIES LTD., KARACHI
(On appeal from the judgment dated 26-11-1991 of the Sindh High Court, in I.T.R. No.38 of 1987).
Civil Petition No.98-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. PAKISTAN BURMAH, SHELL LTD., KARACHI
(On appeal from the judgment dated 9-12-1991 of the Sindh High Court, in I.T.R. No.60 of 1987).
Civil Petition No.99-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. DADABHOY CERAMIC INDUSTRIES LTD.
(On appeal from the judgment dated 14-11-1991 of the Sindh High Court, in I.T.R. No.17 of 1987).
Civil Petition No.106-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. BEECHAM PAKISTAN LTD., KARACHI
(On appeal from the judgment dated 29-12-1991 of the Sindh High Court, in I.T.R. No.424 of 1990).
Civil Petition No.117-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. FREYSINET (PAKISTAN) LTD., KARACHI
(On appeal from the judgment dated 6-11-1991 of the Sindh High Court, in I.T.R. No.5 of 1987).
Civil Petition No.118-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. SERVICE AND SALE (PAK.) LTD., KARACHI
(On appeal from the judgment dated 31-10-1991 of the Sindh High Court, in I.T.R. No.4 of 1987).
Civil Petition No.119-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. SHAMS TRADING COMPANY LTD., KARACHI
(On appeal from the judgment dated 31-10-1991 of the Sindh High Court, in I.T.R. No.3 of 1987).
Civil Petition No.120-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. PAK CHEMICAL LTD., KARACHI
(On appeal from the judgment dated 12-11-1991 of the Sindh High Court, Karachi in I.T.R. No-31 of 1987).
Civil Petition No.122-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. MAY & BAKERS LTD., KARACHI
(On appeal from the judgment dated 14-11-1991 of the Sindh High Court, in I.T.R. No.22 of 1987).
Civil Petition No.123-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. F.D. METTA & CO. LTD., KARACHI
(On appeal from the judgment dated 14-11-1991 of the Sindh High Court, Karachi in I.T.R. No.6 of 1986).
Civil Petition No.133-K of 1992
COMMISSIONER OF INCOME TAX
versus
M/s. INLAND TRADING CORPORATON LTD., KARACHI
(On appeal from the judgment dated 17-12-1991 of the Sindh High Court, in I.T.R. No.77 of 1987).
Civil Petition No.134-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. GLAXO LABORATORIES (PAK.) LTD., KARACHI
(On appeal from the judgment dated 3-12-1991 of the Sindh High Court, in I.T.R. No.102 of 1985).
Civil Petition No.136-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. COMMODITIES TRADING LTD., KARACHI
(On appeal from the judgment dated 16-12-1991 of the Sindh High Court, Karachi in I.T.R. No.74 of 1987).
Civil Petition No.147-K of 1992
COMMISSIONER OF INCOME TAX
Versus
M/s. PAKISTAN AUTOMOBILE CORPORATION LTD.
(On appeal from the judgment dated 16-12-1991 of the Sindh High Court, Karachi in I.T.R. No.72 of 1987).