2019 SCMR 158

M/s. Dewan Khalid Textile Mills Ltd. v. Commissioner of Income Tax (LTU)

Supreme Court of Pakistan · 2018

Since the judgment did not exist at the relevant time it could not ipso facto constitute “definite information” in the facts and circumstances of the case. It is only a judgment of a Superior Court as available at the relevant time that can constitute “definite information”. No such judgment existed

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