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Inland Revenue Appellate Tribunal of Pakistan 2020 Sales Tax Act (VII of 1990)

2020 PTD 585

Taxation/ Double jeopardy
M/S ISLAM SOAP INDUSTRIES (PVT.) LTD. SIALKOT
Appellant
VS
THE CIR, ZONE-IV, LTU, LAHORE
Respondent

Case Laws / Head Notes / Paras

Taxation---Presumption--Taxpayer can only be subjected to under unambiguous and clear provision of law--No room intendment and no presumption as to tax. 

-Double jeopardy--Person cannot be vexed twice for the same matter.