In a recent judgment passed by the Sindh Hight Court Dated 20.01.2025 a legal question has been addressed that Whether the exemption under Clause 105A of the Second Schedule (Part IV) of the Income Tax Ordinance, 2001, prohibits the initiation of an income tax audit within four tax years based on the calendar year in which the audit is completed, or whether it strictly applies to the tax years themselves?
Sindh-High-Court