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…
Section 21(s): Ill-advised & unreasonable
Dr. Ikramul Haq & Abdul Rauf Shakoori The challenges of fair and equitable tax collection and financial inclusion in Pakistan are deeply rooted in systemic constraints, widespread informality, and limited trust in the fiscal apparatus. The tax system remains…