SALES TAX ACT CANNOT APPLY RETROSPECTIVELY LEGAL ANALYSIS BY OSMANI LEGAL FIRMS ISLAMABAD Case Reference 2026 SCMR 141 Messrs Allama Iqbal Open University v. Commissioner Inland Revenue (Withholding Tax Zone), RTO Islamabad Civil Petition No. 4579 of 2023 Decided on: 9 October 2025 Court: Supreme Court of Pakistan Bench: Munib Akhtar, Muhammad Shafi Siddiqui & […]
REBATE IS NOT “PAYMENT” FOR WITHHOLDING TAX Supreme Court Clarifies Scope of Section 153 – Key Tax Law Precedent Case Reference 2026 SCMR 130Supreme Court of Pakistan Case Title: Commissioner Inland Revenue, Lahore v. Messrs Coca Cola Pakistan Limited, LahorePetition: C.P.L.A. No. 2845-L of 2022Decision Date: 3 October 2025 Bench: Munib Akhtar Muhammad Shafi Siddiqui […]
TIME IS ESSENCE OF CONTRACT Case Reference 2026 SCMR 36 Muhammad Ashraf Anjum v. Sabir Hussain & others Civil Appeal No. 239-L of 2018 Decided on: 2 July 2025 Court: Supreme Court of Pakistan Bench: Yahya Afridi, C.J. & Shakeel Ahmad, J. Appeal from: Judgment dated 17.10.2018 passed by the Lahore High Court, Lahore in […]
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