Articles on Income Tax by Mr. Amjad Javed Hashmi, a leading tax consultant in Pakistan.
By Amjad Javaid Hashmi Advocate Supreme Court 1. On the principal topic of basic legal framework of international taxation it is the 4th and the last article in the series. It would deal with the nature, purpose, structure, effect (use ...
By Amjad Javed Hashmi, Advocate Supreme Court 1. Legal burden to pay income tax directly falls upon a person i.e. a technical concept having very broad scope and effect as defined in section 80 of the Income Tax Ordinance, 2001 (the ...
By Amjad Javaid Hashmi Introduction: In a landmark legal development, the Supreme Court of Pakistan ruled in the Ammad Yousaf case (ARY Director) in its judgment on 14-09-2023 in criminal petition No. 225 of 2023 that the governmental ...
I. Introduction A. Definition of the Doctrine: The doctrine of past and closed transactions in tax matters refers to a principle in taxation that provides legal protection to taxpayers against the reassessment or reopening ...
(1) Contrary to the principle-specific admissibility regime of section 20; the Income Tax Ordinance, 2001 contemplates under section 21 an expenditure-specific inadmissibility regime for the purposes of computing taxable ...
PART- 1 INTRODUCTION To unfold the topic, I will follow in following terms of the divine ordinance as contained in Surah Taha of the Quran with respect to both essence and mode of pleading your contention before an authority ...
In a third-world country, ordinarily, governmental agencies tend to abuse powers and tax departments of Pakistan (federal, provincial, or city/district governments) are no exception. Ordinarily, on receipt of a notice (informative and ...
We produced two great leaders of world class in all aspects. They gave us pride, grit, sense of identity and sense of direction because they were icons of truth, righteousness and nobility. Above all, these two stars of human history ...
By Mr. Amjad Javaid Hashmi, Advocate Supreme Court and Mr. Shahid Ali Qureishi, Advocate High Court This article brings home the constitutional noise and statutory clamor by way of misguided application and affirmation of the ratio ...
A government – federal, provincial or local, is essentially a service institution. Of them the closest to the common citizen is the local government. In our times, most of the basic services that a citizen needs for his ...
