Fiscal statute---Exemption provision---Assessee has to prove himself to be within the four corners of the exemption provisions---Unlike charging provision when an exemption clause is interpreted the doubt is resolved in favour of the Department.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inaland Revenue | 2002 | Kh. Muhammad Iqbal Vs Muhammad Asif, D.R. |
Income Tax Ordinance (XXXI OF 1979) 30, 31 & 23(1)(vii), Second Sched. |
Exemption provision |