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COMPLETE INCOME TAX DIGEST
The only Digest in Pakistan containing decisions of Supreme Court and High Courts of Pakistan on Income Tax Law.
*Digest covers all section-wise points in suitable details.
*Operative para of judgments are arranged section-wise and subject-wise (with cross reference to provisions of repealed
Ordinance 1979 and repealed Act 1922, wherever required).
*Comparative provisions under Income Tax Ordinance 2001, repealed Ordinance, 1979 and repealed Act 1922 are tabulated.
*Section 1 is devoted to Interpretation of Statute, Interpretation of Fiscal Laws, Interpretation of ambiguous provisions,
Construction of Fiscal statutes, Language of Statute, Legislative Powers/Procedures, Words & Phrases and etc. commented
upon by the Courts.
*Special year-wise and section-wise, index of cases is provided as a Ready Reference.