The recent rulings by the Federal Constitutional Court (FCC) regarding the super tax have sparked significant discussions and reactions across Pakistan's business and legal communities. According to Dawn, the FCC upheld the legality of the super tax, settling over 2,200 pending cases and securing an estimated Rs310 billion in unpaid tax revenues. This decision was described as a 'big relief for a fiscally strained state,' although it granted limited relief to the petroleum exploration sector due to potential breaches of contractual obligations (Dawn, January 29, 2026). The court emphasized that the super tax provisions under Sections 4B and 4C of the Income Tax Ordinance 2001 are neither discriminatory nor violative of fundamental rights, affirming parliament's exclusive authority to impose taxes (Dawn, January 29, 2026).