Imperial Tobacco Company of India, Ltd. v. Commissioner of Income-Tax, South Zone, Karachi.

Abstract

International law — Relation to municipal law — Municipal statute with extraterritorial effect — Whether contrary to international law — Whether statute may be construed in manner abrogating international law — The law of Pakistan.

Jurisdiction — Territorial — Limits of — State's right to tax foreigners — Legislation with extraterritorial effect — Whether contrary to international law — The law of Pakistan.