Interpretation of statutes-----Procedural and jurisdictional amendments are retrospective in nature, unless and until a statute specifically and expressly specifies so, the procedural/jurisdictional amendment will not apply to transactions which are past and closed.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2013 | Messrs HABIBULLAH COASTAL POWER (PVT.) LIMITED, QUETTA Vs COMMISSIONER OF INCOME TAX, QUETTA |
Interpretation of statutes |
Procedural and jurisdictional amendments |