| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2002 | Ahmad Kamal, D.R. Vs Nemo |
Income Tax Ordinance (XXXI OF 1979) 19, 20, 21 |
Enactment has its own objectives |
Precedent---Each enactment has its own objectives, philosophy and mechanism and decisions made under it are not binding on the functionaries working under another enactment until and unless the Legislature specifically so directs, although benefit can be derived from such decisions if the latter does not provide any guidance on the issues under contention.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2002 | Ahmad Kamal, D.R. Vs Nemo |
Income Tax Ordinance (XXXI OF 1979) 19, 20, 21 |
Enactment has its own objectives |