---Words and phrases used in clauses of Second Schedule, Part-IV, and sections of Income Tax Ordinance, 2001---Scope---If a word, phrase or term is used in a clause of Part-IV of Second Schedule to Income Tax Ordinance, 2001, and that word, etc. is defined in and/or for the purposes of the section being not applicable by the clause under consideration, then it should have the same meaning in the clause as the section itself, unless the clause itself contains a definition to the contrary---Each clause of Second Schedule, Part-IV of Income Tax Ordinance, 2001, applies to a particular and specified section (or part thereof) and it is specifically and intentionally targeted to not apply to a particular provision.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Sindh High Court | 2012 | ENGRO VOPAK TERMINAL LTD. THROUGH MANAGER FINANCE & CORPORATE SERVICE, KARACHI
Vs PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD AND ANOTHER |
Income Tax Ordinance (XLIX of 2001)---
---Second Schedule, Part-IV |
Words and phrases used in clauses of Second Schedule |