Home Maxims & Terms Manufacturing activities meaning in Urdu
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Manufacturing activities

Manufacturing activities legal meaning, translation and judicial precedents.

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

2013 PTD 1723 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN Judicial Precedent
S.2(16)Manufacture or produceManufacturing activitiesSeries of activity were involved in production process involving material, machine and human skills

Entire manufacturing activities may be done under one roof or at the option of manufacturer, parti-cularly depending upon the nature of manufacturing

Manufacturing activities could be outsourced either fully or partly, in a close location or distinct location

Factors compelling to decentralize or outsource the manufacturing activities completely or any parts thereof was usually cost effectiveness, requiring specialized skill, availability of processing equipments, convenient location, favourable terms of contract or utilization of own performing capacity in more projecting activities and depend on other exigencies of decision making.

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Precedents & Case Laws citing "Manufacturing activities"

PTD 1999
Wealth Tax Cases Nos.1110 and 1111 of 1984. (References Nos.967 and 968 of 1984), decided on 25th July, 1996.

1999PTD 1719

COMMISSIONER OF WEALTH TAX Versus A.N. NATARAJAN

Court: 234 I T R 363
PTD 2002
Civil Appeals Nos. 8832 and 8833 of 1997, decided on 5th September, 2001.

2002 P T D 1129

ASPINWALL & CO. LTD. Versus COMMISSIONER OF INCOME-TAX

Court: 251 I T R 323
PTD 2013
S.T.As. Nos.92/IB and 93/IB of 2011, decided on 30th June, 2013.

2013 P T D (Trib

CIR, RTO, ISLAMABAD Versus Messrs DAZZLE GLASS (PVT.) LTD., ISLAMABAD

Court: Appellate Tribunal Inland Revenue
PTD 1999
T. R. C. No. 163 of 1993, decided on 11th January, 1996.

1999 P T I 105

COMMISSIONER OF INCOME-TAX Versus GOGTE MINERALS (No.2)

Court: 225 1 T R 60
PTD 1998
Income-tax Reference No. 124 of 1979, decided on 20th February, 1996.

1998 P T D 1096

COMMISSIONER OF INCOME-TAX Versus MASS PRODUCTS (IND.) LTD.

Court: 221 I T R 456
PTD 2006
I.T.A. No.1307/LB of 2001, decided on 17th March, 2006.

2006 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 1997
Civil Appeals Nos. 233 to 235 with 236, 237, 238 and 239 of 1982, decided on 10th December, 1996.

1997 P T D 1542

KULDEEP INDUSTRIAL CORPORATION Versus INCOME-TAX OFFICER and others

Court: 223 ITR 840
PTD 2008
I.T.A. No. 128/LB of 2007, decided on 3rd December, 2007.

2008 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 1997
Tax Cases Nos.829 to 845 of 1981 (References Nos.396 to 412 of 1981), decided on 1st February, 1996.

1997 P T D 1224

COMMISSIONER OF WEALTH TAX Versus M. ANNAI JAYABARATHI and others -

Court: 222 ITR 757
PTD 1999
D. B. Income-tax Reference No.28 of 1984, decided on 27th February, 1996.

1999 P T D 1004

COMMISSIONER OF INCOME-TAX Versus LUCKY MINERAL (PVT.) LTD.

Court: 226 I T R 245