Section 120(4) of the Income Tax Ordinance: Legal Scope, Procedural Abuse, and Taxpayer Remedies

Malice towards None & All Constitution Is Supreme Dr. Ikramul Haq Legislature is sovereign but the supremacy of Constitution is above everything—legislators in fact exercise delegated powers given by the people within the framework of the Constitution—Constitutionalism: The only remedy…

Economy in distress Dr. Ikramul Haq & Abdul Rauf Shakoori The gargantuan challenges faced by Pakistan’s economy are the outcomes of continuous mismanagement and bad governance. Over the years our problem statement has remained the same i.e. high debt level,…

World Bank & tax reforms Huzaima Bukhari & Dr. Ikramul Haq The World Bank in an appraisal paper related to Pakistan Raises Revenue (PRR) Project has termed “vested interests lobbying for tax exemptions, internal tensions and wariness of change among…

Pakistan Day’s Resolve Huzaima Bukhari & Dr. Ikramul Haq The resolution of March 23, 1940 paved the way for a separate homeland for the Muslims of India after a long-drawn struggle against colonial rule. However, since independence on August 14,…

On March 23, 1940, All India Muslim League in its annual session at Lahore [22-24 March 1940] passed Lahore Resolution that ultimately paved the way for a separate homeland [Pakistan] for the Muslims of British India on August 14, 1947…