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Day

October 28, 2023
Huzaima Bukhari & Dr. Ikramul Haq The advocates of independence of judiciary at the time of appointment of judges in High Courts on temporary basis themselves commit unconstitutional act. This practice is going on for the last many years –during all the governments—and nobody has ever raised voice against it. The unwanted practice of appointing...
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Huzaima Bukhari & Dr. Ikramul Haq “Syed Jamaat Ali Shah, former commissioner of Pakistan Commission of Indus Water, whose name was put on the Exit Control List after it was established that he had helped and facilitated India in building a hydropower project on Pakistan’s Indus River, inflicting huge damage to the country’s water interests,...
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Dr. Ikramul Haq This article deals with Accounting of Derivatives and attempts to cover the Pakistani  scenario in some depth. The areas covered are Accounting for Foreign Exchange Derivatives and Stock Index Futures. Stock Index Futures are provided more coverage as these have been introduced recently and would be of immediate benefit to practitioners. International...
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Dr. Ikramul Haq This article deals with Accounting of Derivatives and attempts to cover the Pakistani  scenario in some depth. The areas covered are Accounting for Foreign Exchange Derivatives and Stock Index Futures. Stock Index Futures are provided more coverage as these have been introduced recently and would be of immediate benefit to practitioners. International...
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Huzaima Bukhari & Dr. Ikramul Haq Pakistan has been facing grim challenges of corruption, fiscal crimes, tax evasion, plundering and wasting of taxpayers’ money. No serious effort has ever been made for countering rent-seekers. Lack of accountability and unprecedented tolerance towards corruption has made Pakistan a powerless State—captive in the hands of ruthless forces representing...
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Huzaima Bukhari & Dr. Ikramul Haq The process of accountability must start from those who judge and adjudge others. Any process of accountability that lacks confidence, transparency and consensus is bound to fail, even bounce back. For sustainable democracy, accountability of all—through an independent judiciary—is sine qua non. For independent judiciary, the judges must be...
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Huzaima Bukhari & Dr. Ikramul Haq Provisions of Sections 161 & 162 of the Income Tax Ordinance, 2001 could not have been invoked for recovery of tax, character of which changed from “advance tax” to “tax due” after assessment vide Section 169(3) of the Income Tax Ordinance, 2001—Commissioner of Inland Revenue  v PEPCO 2015  PTD  863 Another...
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“When laws do not rule, there is no constitution” Dr. Ikramul Haq All public power is a sacred trust, which is to be exercised fairly, justly, honestly and in accordance with law—Supreme Court of Pakistan in Workers’ Party Pakistan & Others v Federation of Pakistan & Others [PLD 2012 Supreme Court 681] The quote from...
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Huzaima Bukhari & Dr. Ikramul Haq The country during the last many days remained in the grip of severe despair and disillusionment. The sit-ins, demonstrations, political confrontations, killing of the innocent, denial of justice and economic vulnerabilities damaged the civilian rule substantially. The clash of interests between the ruling classes once again proved that the...
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If 18 February 2008 was an historical day in the history of Pakistan, the subsequent events have proven to be nothing more than a shameless consequence of imprudent and incompetent political leadership. The entire Parliament, lawfully elected by the people of this country is now rendered hostage in the hands of two stalwarts viz. Asif...
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