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Machinery provision

Machinery provision legal meaning, translation and judicial precedents.

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

2017 PTD 627 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Fiscal lawMachinery provisionScope

Machinery provision is to be construed liberally for achieving purpose of statute.

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Precedents & Case Laws citing "Machinery provision"

PTD 2001
Income‑tax Reference No.6 of 1996, decided on 25th August, 1999.

2001 P T D 3280

COMMISSIONER OF INCOME‑TAX Versus Smt. AMIYA BALA PAUL

Court: 240 I T R 378
PTD 1985
Petition No.3590 of 1982, decided on 3rd March, 1984.

1985 P T D 276

CRESCENT BOARDS Ltd., Lahore Versus INCOME‑TAX OFFICER, CENTRAL CIRCLE VIII, LAHORE

Court: Lahore High Court
PTD 2023
Customs Reference No.832-P of 2016, decided on 1st November, 2022.

2023 P T D 1679

COLLECTOR OF CUTOMS, MODEL CUSTOMS COLLECTORATE, CUSTOMS HOUSE, JAMRUD ROAD, PESHAWAR Versus Messrs WAHEED HAMID BROS. LTD and another

Court: Peshawar High Court
PTD 1995
Writ Petitions Nos. 18136 and 18137 of 1989, decided on 22nd December, 1993.

1995 P T D 1131

V. VERGHESE and another Versus DEPUTY COMMISSIONER OF INCOME TAX and another

Court: 210 I T R 511
YLR 2003
Criminal Miscellaneous No. 18/H of 2002, decided on 11th February, 2002.

2003 Y L R 1052

ABDUL RAUF‑‑‑Petitioner Versus MANAGER, SMALL BUSINESS FINANCE CORPORATION and

Court: Lahore
PTD 1996
Civil Appeal No.3332 of 1991 is from the judgment and order, dated 5th and 6th November, 1985, of the Gujarat High Court in Wealth Tax Reference No.31 of 1983. The judgment of the High Court is reported as CWT v. Kasturbhai Mayabhai (1987) 164 ITR 107 (Guj.), decided on 22nd September, 1994.

1996 P T D 50

COMMISSIONER OF WEALTH TAX Versus SHARVAN KUMAR SWARUP & SONS

Court: 210 I T R 886
SCMR 1988
Civil Petitions for Special Leave to Appeals Nos.K‑88 to 98 of 1983, decided on 27th February, 1983.

1988 S C M R 1214

NATIONAL DETERGENTS Ltd. and others‑‑Petitioners Versus THE PROVINCE OF SIND and another‑‑Respondents

Court: High Court
SCMR 1983
Constitutional Petition for Special Leave to Appeal No. K-378 of 1983, decided on 15th September, 1983.

1983 S C M R 1298

MESSRS SHAHYAR TEXTILE MILLS LTD.-Petitioners Versus GOVERNMENT OF SIND AND ANOTHER-Respondents

Court: High Court
PTD 2025
Sales Tax Reference No.07 of 2022, decided on 3rd July, 2025.

2025 P T D 1509

COMMISSIONER INLAND REVENUE (CANTT. ZONE) REGIONAL TAX OFFICE, RAWALPINDI Versus Messrs D-WATSON, CHAKLALA SCHEME-III, RAWALPINDI and another

Court: Lahore High Court (Rawalpindi Bench)
PTD 2025
Messrs Taj Vegetable Oil Processing Unit, Skhako Dargai, Malakand Agency v. The Government of Pakistan through Federal Secretary Finance and Revenue Division, Islamabad and others (Writ Petition No. 4495-P/2017 decided on 10.03.2020); Commissioner of Wealth tax v. Sharwan Kumar Swarup & Sons 1995 ECR 425 SC; W.H. Cockerline & Company v. The Commissioner of Inland Revenue (16) TC 1 at 19, Halsbury's Law of England (Fourth Edn. Vol. 23, Para 29); Understanding Statutes, Canons of Construction first edition by S.M. Zafar and Nagpur Improvement Trust v. Amrik Singh and others AIR 2002 SC 3499 ref.

2025 P T D 23

COMMISSIONER INLAND REVENUE, CORPORATE ZONE, PESHAWAR Versus Messrs WASIM SHARIF INDUSTRIES (PVT.) LTD.

Court: Peshawar High Court

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