The benefits of mediation, arbitration and alternative dispute resolution derive from their

versatility and independence from court

bureaucracy. The general concept of ADR has

gained wide support among legislatures and

courts. Successful ADR programs ensure

neutrality, provide a forum for mutual education

and encourage the parties themselves, not just

their lawyers, to join in the negotiating process. In

some instances, ADR may afford quicker resolutions and lower costs than conventional court proceedings.

Ali & Haseeb Law Associates tax practice brings with it over decades of experience in dealing

with the complexities of Pakistan’s Taxation

system. Our tax experts are adept at finding

answers to business problems across varied

sectors, as well as objectively analysing solutions

proposed by others.

Direct taxes are the kind of taxes whose burden is borne by the person on whom the tax is levied

while indirect taxes are the kind of taxes the burden

of which is always born by the end consumers and

not the seller/importer of the supply (the entities on

whom the tax is levied). The distinction between

the two is laid down and guarded by the statutes

and any shift of burden from the purchaser to the

manufacturer or vice versa is deemed to be

unlawful and is guarded by the statutes.

Income Tax Refund in Pakistan: For the Income Tax, there is a provision of Section 170 of the

Income Tax Ordinance 2001 which allows the tax

payer, who has paid tax in excess of the amount

which the taxpayer is properly chargeable under

the Ordinance may apply to the Commissioner for

the refund of the excess amount.