W.P No. 5842-P of 2023 with IR Bank of Khyber Peshawar Vs Pakistan through the Secretary, Ministry of Finance, Islamabad and other

Peshawar High Court · 2025

Section 99D, as noted earlier, commences with a non obstante clause and constitutes a charging provision in its own right, imposing an additional tax upon a person whose income, profits, or gains arise from any economic factor or factors that yield windfall income. Though the Ordinance does not defi

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