Member (Taxes) Board of Revenue Punjab,Lahore,etc v. Qaiser Abbas

Supreme Court of Pakistan · 2019

S. 3B of the Punjab Agricultural Income Tax Act, 1997 ("the Act") was effective from 01-07-2013 and was to apply prospectively. However, S. 4(4) of the Act read with R. 14(3) of the Punjab Agricultural Income Rules, 2001 (?the Rules?) clearly allow for the recovery of agricultural income tax for two

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