The superior courts have recently shored up the jurisprudence with respect to the practice of initiating coercive recovery against taxpayers. They have solidified their position on […]
Welfare Funds in Pakistan: Pro-People Laws, Insensitive Legislators
“Raising the living standard and socio-economic uplift of industrial workers is the cornerstone of the government policy, which is being achieved by providing the basic and […]
How Can the Exploitation of 3% Withholding Tax Be Avoided?
Persons rendering services have, for the most part, remained subject to taxation as the service sector is considered to generate significant revenues. The Income Tax Ordinance […]
Impact of COVID-19 on Individuals’ Tax Residency Status
The concept of “tax resident” is an important part of every country’s tax legislation. The rules for determining tax residency status differ from one country to […]
Relaxation in Taxation During the Pandemic
During the COVID-19 pandemic emergency, states all over the world are concerned for their citizens and are trying to take active steps to ensure the effective […]
Taxation of Online Marketplaces
In a situation where the world is suffering from the COVID-19 pandemic and many people are losing jobs due to downsizing by companies facing severe cash-flow […]
Why the Office of Commissioner Inland Revenue (Appeals) is Unconstitutional [Part 2]
Why the Office of Commissioner Inland Revenue (Appeals) is Unconstitutional [Part 2] [Part 1 can be accessed here: http://courtingthelaw.com/2019/12/04/commentary/why-the-office-of-commissioner-inland-revenue-appeals-is-unconstitutional-part-1/] Courts and Tribunals Under the Constitution The […]
Why the Office of Commissioner Inland Revenue (Appeals) is Unconstitutional [Part 1]
Why the Office of Commissioner Inland Revenue (Appeals) is Unconstitutional [Part 1] The separation of powers is a cornerstone of the Constitution of Pakistan, 1973.[1] It is one […]
Disqualification Case Against Imran Khan
Disqualification Case Against Imran Khan In a case filed by Muhammad Hanif Abbasi against Imran Khan Niazi (Constitution Petition 35 of 2016) in the Supreme Court of […]