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Assessment of production

Assessment of production legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2013 PTD 843 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN Judicial Precedent
Assessment of production

Assessment of tax on the basis of consumption of electricity is hardly a safe rule and yardstick to assess the production.

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Precedents & Case Laws citing "Assessment of production"

PTD 2006
I.T.A. No.1489/KB of 2003, decided on 9th March, 2005.

2006 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PLD 1971
13th November 1970

P L D 1971 Lahore 376

COLONY THAL TEXTILE MILLS LTD. — Petitioner Versus THE SUPERINTENDENT OF CENTRAL EXCISE AND LAND CUSTOMS,

Court: High Court
PTD 1981
Tax Reference No. 249 of 1973, decided on 15th December, 1980.

1981 PTD 125

COMMISSIONER OF INCOME TAX, LAHORE ZONE, LAHORE Versus BADAR ICE FACTORY, LAHORE

Court: Lahore High Court
PTD 2007
I.T.As. Nos.6254/LB to 6260/LB and 7199 of 2005, decided on 22nd January, 2007.

2007 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 2013
S.T.A. No.174(PB) of 2011, decided on 20th June, 2012.

2013 P T D (Trib

Messrs INTERNATIONAL CIGARETTE INDUSTRIES (PVT.) LTD., MARDAN Versus ASSISTANT COMMISSIONER (AUDIT-VI) INLAND REVENUE, PESHAWAR and another

Court: Inland Revenue Appellate Tribunal of Pakistan
PTD 2006
I.T.A. No.1611/KB of 2003, decided on 12th March, 2005.

2006 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 2006
I.T.As. Nos. 157(PB) and 172(PB) of 2002, decided on 16th December, 2003.

2006 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 2001
I.T.A. No. 1072/KB of 2000-2001, decided on 28th April, 2001.

2001 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 2006
T.R.A. No.I4 of 2005, decided on 18th August, 2006.

2006 PTD 2474

Messrs SARINA INDUSTRIES (PVT.) LTD. Versus COMMISSIONER OF INCOME TAX, COMPANY ZONE, PESHAWAR

Court: Peshawar High Court
PTD 2006
(i) The production carried on by the applicant in the period relevant to assessment year 1993-94 was not of a trial nature but of commercial nature. In this connection the honourable Tribunal relied upon a judgment of the Lahore Bench of the honourable Tribunal reported as 1998 PTD (Trib.) 3742. It is respectfully stated that findings about the trial production given in the assess ment order for 1993-94 could not be reviewed by the honourable Tribunal in appeal for the assessment year 1999-2000. This reported judgment does not distinguish trial production from commercial production where the said trial production was first for sale. That case was that of a weaving factory involving only one machine and one process. He added that the nature and problems of a sugar manufacturing mills which was complex involving multiple operations could not be decided on the basis of a judgment of an easy technology weaving factory. The honourable Tribunal misdirected itself by comparison of two industrial units of different nature. The difference between the nature of production activity of a weaving factory and that of a sugar-manufacturing mill was completely ignored while deciding the applicant's appeal in relying upon case-law reported as 1998 PTD (Trib.) 3742.

2006 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan

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