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.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2020 | M/S FAMOUS SWEETS, FAISALABAD Vs THE CIR(A), RTO, FAISALABAD |
Interpretation of statutes |
Taxation |