--Exemption---Applicability of the provisions---Scope---Intention of the legislature was to give fiscal relief to the taxpayer of Khyber Pakhtunkhwa, Federal Administered Tribal Areas and Provincially Administered Tribal Areas---Taxpayer was a private limited company whose officer was located in Lahore and had been executing construction contracts of billion of rupees---By any stretch of imagination, this fiscal relief was not meant for such type of company, which had not even remotely been affected by the on-going strife in Khyber Pakhtunkhwa, Federal Administered Tribal Areas and Provincially Administered Tribal Areas.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2014 | Messrs SARWAR & CO. (PVT.) LTD., LAHORE Vs COMMISSIONER INLAND REVENUE, R.T.O, ZONE-I, LAHORE |
Income Tax Ordinance (XLIX of 2001)---
----Second Sched; Part-1, Cl.(126F) |
Exemption---Applicability of the provisions---Scope- |