Manufacturing activity
Manufacturing activity legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Fitting of kits in vehicle could not be said as manufacturing activity; further, these were not kits for own use of industrial undertaking
Sales of kits was commercial/trade activity; same would be treated as final discharge of liability
No adjustment would be given regarding deduction of tax at import stage on kits to be fitted in vehicles; same being; not manufacturing activity but would be a final discharge of liability under Presumptive Tax Regime, other tax credit would be allowed.
"Manufacturing activity", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/124932139
Precedents & Case Laws citing "Manufacturing activity"
1999PTD 1719
COMMISSIONER OF WEALTH TAX Versus A.N. NATARAJAN
Court: 234 I T R 3632002 P T D 1129
ASPINWALL & CO. LTD. Versus COMMISSIONER OF INCOME-TAX
Court: 251 I T R 3232013 P T D (Trib
CIR, RTO, ISLAMABAD Versus Messrs DAZZLE GLASS (PVT.) LTD., ISLAMABAD
Court: Appellate Tribunal Inland Revenue1999 P T I 105
COMMISSIONER OF INCOME-TAX Versus GOGTE MINERALS (No.2)
Court: 225 1 T R 601998 P T D 1096
COMMISSIONER OF INCOME-TAX Versus MASS PRODUCTS (IND.) LTD.
Court: 221 I T R 4562006 P T D (Trib
N/A
Court: Income-tax Appellate Tribunal Pakistan1997 P T D 1542
KULDEEP INDUSTRIAL CORPORATION Versus INCOME-TAX OFFICER and others
Court: 223 ITR 8402008 P T D (Trib
N/A
Court: Income-tax Appellate Tribunal Pakistan1997 P T D 1224
COMMISSIONER OF WEALTH TAX Versus M. ANNAI JAYABARATHI and others -
Court: 222 ITR 7571999 P T D 1004
COMMISSIONER OF INCOME-TAX Versus LUCKY MINERAL (PVT.) LTD.
Court: 226 I T R 245