E.F.U GENERAL INSURANCE COMPANY LTD. versus FEDERATION OF PAKISTAN
Section 26 (a) and the Fourth Schedule, R5 Income Tax Act (XI of 1922), Section 10 (7) and the First Schedule, R6 are vague clauses under four sections of the Act. In section 26 (a) of the Ordinance, it has been extended to the entire Ordinance and in any case, the non-contradiction clause terminates the specific clauses of the Act or the entire Ordinance of a non-clause clause is the effect of the specific provisions of this Act. Or the rest to the extent of this Ordinance that it does not conform to the Schedule 10 (7) and the First Schedule of the Act or the Schedule 26 and the Fourth Schedule of the Ordinance and the general insurance business in the Act There is no contradiction between the special clause relating to Ordinances containing general provisions for taxation on business and applicable schedules Such general provisions then apply for tax calculation on income received from the general insurance business.
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