Bank granted relief by ATIR Lahore: Minimum tax cannot be imposed without 'actual tax payable'

The Appellate Tribunal Inland Revenue (ATIR), Lahore has held that minimum tax under section 113 cannot be imposed in the absence of actual tax payable. This article provides further detail and professional analysis for AOPA members and the wider accounting community in Pakistan. This article provides further detail and professional analysis for AOPA members and the wider accounting community in Pakistan. This article provides further detail and professional analysis for AOPA members and the wider accounting community in Pakistan. This article provides further detail and professional analysis for AOPA members and the wider accounting community in Pakistan.