Landmark Tribunal Decision: Section 21(l) Not Applicable on Plot Purchases
[Citation: 2012 SLD 82 = 2012 PTD 1444 | ITA No.104/LB of 2011 | Judgment
Section 140 of the Income Tax Ordinance: Recovery from Third Parties – With Supreme Court Insight
Section 140 of the Income Tax Ordinance, 2001, empowers the Commissioner Inland Revenue to recover
Section 22 – Depreciation Disallowance for Non-Compliant Capital Purchases (2025 Update)
📘 Introduction The Finance Bill 2025 introduces a critical compliance-focused amendment to Section 22 of
Section 21 Amendments – Disallowance of Expenses for Non-Compliant Purchases and Non-Banking Sales (2025 Update)
The Finance Bill 2025 introduces significant changes to Section 21 of the Income Tax Ordinance,
