| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2007 | Vs |
Income Tax |
Tax liability---Nature |
Tax liability---Nature---Tax was not a forced liability, but in fact was a responsibility to owe to the State a proportionate share given by the tax-payer for utilizing and consuming the services provided by the State---Determination of tax must be made with a view to keep such principle intact and to maintain confidence and to boost the encouragement in the tax paying society so that the tax should not be taken by the concerned public to be a harsh imposition but a duty.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2007 | Vs |
Income Tax |
Tax liability---Nature |