ISLAMABAD: The Supreme Court of Pakistan has upheld a decision allowing Bushra Aitzaz Ahsan to claim a wealth tax exemption on her Islamabad residence. The court said that marriage does not combine the separate assets of husband and wife.
In its majority judgment, the apex court dismissed appeals filed by the Commissioner Inland Revenue and maintained the Lahore High Court’s decision in her favour.
The court ruled that both spouses are independent taxpayers and can claim tax exemptions on their individually owned residential properties, provided they fulfil the relevant legal requirements.
Bushra had purchased a residential property in Islamabad’s Sector F-6/3 on May 13, 1996, and sought exemption under the Wealth Tax Act, 1963.
However, tax authorities rejected her application in May 2006, arguing that her husband, senior lawyer Aitzaz Ahsan, had already received an exemption for his residence in Lahore’s Zaman Park.
The Commissioner of Income Tax and the Income Tax Appellate Tribunal subsequently upheld the rejection. However, the Lahore High Court overturned those decisions on October 28, 2019.
The tax department later challenged the ruling before the Supreme Court.
Justice Muhammad Shafi Siddiqui disagreed with the majority decision. In his dissenting note, he argued that the law permitted only one spouse to claim the exemption.
Nevertheless, the majority verdict upheld Bushra’s entitlement to the tax relief.
For the latest updates, visit and follow The Truth International website (www.thetruthinternational.com), subscribe to the YouTube channel, and follow the Instagram and Facebook pages.
