5109

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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