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Applicability of the provisions

Applicability of the provisions legal meaning, translation and judicial precedents.

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

2014 PTD 1187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN Judicial Precedent
Second Sched: Part-1, Cl.(126F)ExemptionApplicability of the provisionsScope

Intention of the legislature was to give fiscal relief to the taxpayers of Khyber Pakhtunkhwa, Federal Administered Tribal Areas and Provincially Administered Tribal Areas

Taxpayer was a private limited company whose office was located in Lahore and had been executing construction contracts of billion of rupees

By any stretch of imagination, this fiscal relief was not meant for such type of company, which had not even remotely been affected by the on-going strife in Khyber Pakhtunkhwa, Federal Administered Tribal Areas and Provincially Administered Tribal Areas.

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Precedents & Case Laws citing "Applicability of the provisions"

PLD 1970
Criminal Miscellaneous Nos. 1899 and 1911 of 1969, decided on 14th April 1969.

P L D 1970 Lahore 470

KHALID MAHMOOD AND ANOTHER‑ — Petitioners Versus THE STATE‑ — Respondent

Court:
CLC 1991
Writ Petition No‑936 of 1969, heard on 31st March, 1991.

1991 C L C 1797

A. STRATTA ‑‑‑ Petitioner Versus GOVERNMENT OF WEST PAKISTAN and others‑‑‑Respondent

Court: Lahore
PCRLJ 1983
Criminal Bail Application No. 49 of 1983, decided on 26th January, 1983.

1983 P Cr

BACHU‑Accused /Applicant Versus THE STATE‑Opponent

Court: Karachi
PCRLJ 1983
Criminal Bail Application No. 75 of 1983, decided on 2nd February, 1983.

1983 P Cr

ISMAIL‑Accused/Applicant Versus THE STATE‑Opponent

Court: Karachi
SCMR 1995
Civil Appeal No. 598 of 1992, decided on 2nd December, 1993.

1995 S C M R 32

SINDH EMPLOYEES SOCIAL SECURITY INSTITUTION ‑‑‑Appellant Versus M/s. PAKISTAN TOBACCO COMPANY LTD. and others‑‑Respondents

Court: High Court
PLD 2009
2008-March-19

P L D 2009 Peshawar 48

MUHAMMAD KARIM and 6 others — Petitioners Versus IZZAT JAMAL and 9 others — Respondents

Court: High Court
YLR 2002
Criminal Miscellaneous No. 6301‑B of 2001, decided on 22nd November, 2002.

2002 Y L R 852

ALLAH DITTA‑‑‑Petitioner Versus THE STATE‑‑‑Respondent

Court: Lahore
PLC(CS) 2023
C. P. No. 4294 of 2019, decided on 25th November, 2022.

2023 P L C (C

MUHAMMAD NAEEM Versus FEDERATION OF PAKISTAN and others

Court: Supreme Court of Pakistan
PTD 2009
M.A. (AG) No.192/KB of 2008 and I.T.A. No.373/KB of 2006, decided on 2nd November, 2008.

2009 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
CLCN 2018
2018-April-9

2018 C L C Note 133

MUHAMMAD YOUSAF and 7 others — Petitioners Versus FALAK SHER KHAN and 7 others — Respondents

Court: Lahore (Multan Bench)