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Huzaima Bukhari “All the rights secured to the citizens under the Constitution are worth nothing, and a mere bubble, except guaranteed to them by an independent and virtuous Judiciary.”—Andrew Jackson 7th US president (1829-37).       In his letter written to the newly appointed Governor to Egypt,...
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Huzaima Bukhari “It is to be regretted that the rich and powerful too often bend the acts of government to their own selfish purposes.”—Andrew Jackson (1829-37) 7th US president.      In his letter written to the newly appointed Governor to Egypt, Maalik Al-Ashtar, Caliph Hazrat Ali...
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Dr. Ikramul Haq The primary function of a tax system is to raise revenue for the governments at various levels, in the case of Pakistan, federal and provincial, for their public expenditure as well as for local authorities and similar public bodies. Thus, the first...
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Dr. Ikramul Haq Assignment of a tax means transfer of taxation power from a higher level to a lower level government. Taxation power includes right to levy tax, collect tax and appropriate the proceeds from such tax. Thus, there can be three interpretations of assignment...
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Huzaima Bukhari & Dr. Ikramul Haq In the British India, Income-tax Appellate Tribunal was established on January 25, 1941. After independence, this institution was retained by India and Pakistan as such, except that we changed the nomenclature to Appellate Tribunal Inland Revenue (ATIR) on October...
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