FESCO) v. Federation of Pakista n through Secretary, Finance, Islamabad and
Lahore High Court
CONCLUSION: i) See analysis No.i. ii) Section 25(1) permits record demands without a time limit, subject to Section 24 directives. iii) Section 25(2) limits audits to once per year. iv) The term ‘year’ in the Sales Tax Act, 1990, cannot be interpreted using definitions from the Income Tax Or
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