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Resume for IKRAM UL H. for Attorney / Paralegal / Legal Services in Lahore, Pakistan

Occupation: Attorney / Paralegal Industry: Legal Services
Country: Pakistan City: Lahore
State: Punjab ZIP: 54770

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Occupations:  Lawyer/ Teacher/Writer/ Journalist

Designation:  Advocate Supreme Court /International Tax Counsel

Address: Offices: HUZAIMA & IKRAM

Principal: G/I, Johar Town,



City: , nd Floor, Sadiq Plaza,

Sharae QuaidiAzam,



     Residence: A, Green Acres, Raiwind Road,





Advocate Supreme Court enrolled by Supreme Court on July and Lahore High Court on May . Areas of specialisation are international tax, drug laws, corporate matters, press, intellectual property, human rights and constitutional law.  

EditorinChief, Weekly Tax Journal, Pakistan’s first tax Ejournal [available at ], also compiled and printed on monthly basis under the name of Tax Review. 

Member Visiting Faculty, Lahore University of Management Sciences LUMS, Punjab University Law College, Directorate General Training & Research of Direct Taxes and Lahore Institute of Tax Education LITE. 

Correspondent & Review Editor of various publications of International Bureau of Fiscal Documentation IBFD; , Amsterdam, The Netherlands. 

Member International Fiscal Association IFA; , World Trade Centre, P.O. Box , DE Rotterdam, The Netherlands. 

Member Advisory Committee of Federal Tax Ombudsman of Pakistan. 

Member Consumers’ Right Committee, Lahore High Court Bar Association, Lahore, Pakistan. 

ExMember, Civil Services of Pakistan: Associated with Civil Services of Pakistan from October to April . Tendered resignation in September and established own tax firm in April .


Doctor of Laws International Tax, Transfer Pricing

Masters English literature and linguistics

LLB Jurisprudence, International law

Graduation English Literature, Philosophy

Central Superior Services Examination


Principal instructor of tax laws at the Lahore University of Management Sciences LUMS, Punjab University Law College, Lahore, Institute of Tax Education LITE and Directorate General Training & Research of Direct Taxes, a Governmentrun institute for the training of higher officers of Income Tax Department.

Services in the field of research and teaching have been recognized at the national and international level. In and , the President of Pakistan awarded Meritorious Services Awards.

Guest Speaker at national and international forums. Attended numerous conferences all over the world on the issues of taxes, narcotics legislation, human rights and various other aspects of law and human interest. 


As a freelance journalist has been contributing articles and special features on a variety of topics including Education, Economics, Tax, History, Culture, Politics and International Relations to the leading newspapers and magazines of international repute. Specialisation is in the field of international taxes and narcotics legislation. A number of investigative reports on the world narcotics trade have been published and quoted internationally. A book on the subject, Pakistan: From Hash to Heroin, published in , was well received in Pakistan and abroad. Its sequel Pakistan: Drugtrap to Debttrap, published in June , has earned international recognition being a wellresearch work on Pakistan’s journey from ‘Kingdom of Heroin’ to ‘powerless nuclear State’. A review on the book is available in Book Section of daily DAWN of th November [] and The Nation dated th October [] 

Five years working experience as full time journalist. From to , worked as reporter, subeditor, feature writer, editorial writer and Assistant Editor with Viewpoint, Dawn, The Muslim and The Frontier Post.  

Over articles, features etc have been published in Pakistan and abroad, and some of these are widely quoted in books and international press. Asian Survey, worldrenowned magazine of University of California, Berkeley, USA, published research papers. International Bureau of Fiscal Documentation IBFD and European Union also published articles/papers in their journals.


Served for years in the Income Tax Department, Central Board of Revenue, Ministry of Finance, Government of Pakistan, as assessing officer, administrator and instructor. Received specialized training at the prestigious Direct Tax Institute, Lahore, in public finance, taxation, financial investigation, industry, trade, accountancy, tax laws and business affairs. Received oneyear training at the prestigious Civil Services Academy of Pakistan in many disciplines including economics, international affairs, history and public administration.

 Reported cases:

  • Prime Commercial Bank Ltd v ACIT [] Tax H.C. Lah= PTD
  • Writ decided in favour confirming that section B of the Income Tax Ordinance, as amended before does not cove ‘call deposit receipts” and that this entire subsection applies only where funds are transferred from one person to another.

  • Union Bank Ltd v Federation of Pakistan [] Tax H.C. Lah
  • Writ decided in favour confirming that section D of the Wealth Tax act does not apply to banking companies.

  • Union Bank Ltd v Federation of Pakistan [] Tax H.C. Lah
  • Writ decided in favour confirming that Circular No. of issued by CBR is ultra vires and that banking companies would pay advance tax u/s of the Income Tax Ordinance, after taking into account tax already deducted u/s on government securities.

  • Kawther Grain Pvt Ltd v DCIT [] Tax H.C. Lah = PTD H.C. Lah.
  • Writ decided in favour confirming that expression “goods” as used in section of the Income Tax Ordinance, does not cover immovable property and that writ petition is maintainable where action by a tax authority is coram non judice notwithstanding availability of alternate remedy.

  • Bank of Punjab v Federation of Pakistan [] Tax H.C. Lah
  • Writ decided in favour confirming that order passed u/s by the Deputy Commissioner of Income Tax is void ab initio, as law does not allow him to do so and that High Court is competent to entertain a writ petition where interpretation of law is involved.

  • [] Tax Trib = PTD
  • The Income Tax Tribunal, Karachi on appeal by Habib Bank Limited decided the issue of limitation u/s A in favour and taxation of mark up/interest on accrual basis on nonperforming loans against relying on its earlier judgement [] Tax , but later on the said judgement was reversed by the honourable Sindh High Court in ITA No.s to of ITAT on my representation.

  • Abdul Hayee v Federation etc [Vol. , No. TAX FORUM ]
  • Writ decided in favour of employees by the honourable Lahore High Court declaring amendment made in Income Tax Rules, vide SRO No. I dated .. as violative of Article of the Constitution of Pakistan. Through the said Statutory Regulatory Order SRO, Rule A and Rule A were inserted in Income Tax Rules, increasing the tax liability of persons employed by corporate sector visàvis other employees of noncorporate sector. The said amendments were challenged being violative of the Constitution inasmuch as they are discriminatory.  The honourable High Court held that CBR violated the law of land by creating discrimination in taxing allowances and perquisites of corporate and noncorporate employees in different manners.

  • [] Tax Trib
  • The ITAT accepted appeal on all the major points, like taxation of markup on nonperforming loans on receipt basis, allowability of provisions of bad debt in the case of banks etc, except claim of diminution of value of investment on notional basis.

  • PTD Trib. = TAX Trib.
  • The ITAT accepted appeal on the issue of Provision for bad debts, interest credited to suspense account and credit of deduction of tax at source till th June. The appeal on point of taxation of interest on securities on receipt basis and no application of section i failed.

  • TAX Trib.
  • The ITAT rejected the reference application filed by the Tax Department on the strength of my arguments that it is devoid of any merit. The learned Members of ITAT appreciated my point of view and remarked: “the arguments of the learned AR are quite relevant and impressive”.

  • TAX Trib. = PTD Trib
  • The ITAT accepted appeal and vacated the order passed by the IAC u/s A      holding that he failed to prove that taxation of income from government securities on receipt basis as per bona fide method of accounting was prejudicial to the interest of revenue.

  • Saitax Spinning Mills Ltd v Commissioner of Income Tax [] Tax H.C. Lah. = PTD [Lahore High Court]
  • Appeal decided in favour as the honourable Lahore High Court held that action u/s was illegal for want of “definite information”. The Court held that mere reference to a declared value by another taxpayer is not by itself definite information to become a sufficient ground to reopen a completed assessment. The idea of sanctity of a completed assessment is certainly averse to the reopening based upon conjectures and surmises.

  • Bank AlHabib Limited v Central Board of Revenue [] Tax
  • H.C. Lah. = PTD [Lahore High Court]

    Writ allowed and the decision of the Central Board of Revenue of not approving special reserve of the bank was held unlawful being violative of Article of the Constitution of Pakistan. 

  • PTD Trib. = PTCL   CL
  • Appeal allowed ordering the deletion of addition of Rs. ,, under Rule c of the Fourth Schedule to the Income Tax Ordinance, on the plea that since Insurance Act repealed the Insurance Act, any reference to the repealed Act would be construed as reference to new Act in view of section of General Clauses act of . The ITAT confirmed the view that with effect from assessment year that reference of Insurance Act in Rule c of the Fourth Schedule to the Income Tax Ordinance will be construed to be that of Insurance Act as per section of the General Clauses Act .

  • Commissioner of Income Tax/Wealth Tax, Companies Zone III, Lahore v Muslim Insurance Co. Ltd. Lahore PTD [Lahore High Court] = [] Tax H.C. Lah.

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