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Appellate Tribunal Inland Revenue 2020 Interpretation of statutes

2020 PTD 562

Taxation
M/S FAMOUS SWEETS, FAISALABAD
Appellant
VS
THE CIR(A), RTO, FAISALABAD
Respondent

Case Laws / Head Notes / Paras

Tax cannot be charged and levied unless it falls squarely within the purview of the charging provisions. 
Person was to be taxed only if he comes within the letter of law otherwise, he is free even though his case falls within the spirit of the law.