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Deeming Provisions

Deeming Provisions legal meaning, translation and judicial precedents.

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

2010 PTD 1127 INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN Judicial Precedent
PreambleDeeming provisionsScope

Deeming provisions in the Income Tax Ordinance, 2001 are meant for specific purposes and they are specifically mentioned in various provisions of the Ordinance

Where there is no deeming provision anything cannot be construed as deemed to be done, as by doing so, one will go beyond the scope of the provisions of law.

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Precedents & Case Laws citing "Deeming Provisions"

PTD 1994
ITA No. 263/KB of 1992-93, decided on 28th February, 1993.

1994 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
SCMR 1999
Civil Appeals Nos.289, 290, 291, 292 of 1978, 899-K, 900-K, 901-K, 902-K, 903-K, 904-K, 905-K, 906-K, 907-K, 908-K, 909-K, 910-K and 911-K of 1990, decided on 11th January, 1999.

1999SCMR526

COMMISSIONER OF SALES TAX and others — Appellants Versus HUNZA CENTRAL ASIAN TEXTILE AND WOOLLEN MILLS LTD.

Court: Supreme Court of Pakistan
PTD 2007
Income Tax Appeal No. 260 of 1999, decided on 13th October, 2006.

2007 P T D 463

COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, KARACHI Versus GLOBE TEXTILE MILLS (OE) LIMITED, KARACHI

Court: Karachi High Court
SCMR 2025
Civil Appeals Nos. 2026, 2027, 2028, 2029, 2030, 2031, 2032, 2034 of 2022, Civil Appeals Nos. 308, 503 of 2023, Civil Petitions for Leave to Appeal Nos. 3468-L, 3477-L, 1917-L, 1918-L, 2149-L, 2150-L, 2607-L, 2608-L, 2788-L, 2789-L, 2790-L of 2022, Civil Petitions for Leave to Appeals Nos. 905-L, 1463-L, 1464-L, 1465-L of 2023, 3665-L of 2022, Civil Petitions for Leave to Appeal Nos. 2352-L, 2353-L, 2354-L, 3177-L, 3399-L, 3400-L of 2023, Civil Petitions for Leave to Appeal Nos.106-L, 1155-L, 1268-L, 1450-L of 2024, Civil Petitions for Leave to Appeal Nos. 216-L of 2025, Civil Petitions for Leave to Appeals Nos. 156-L of 2024, Civil Petitions for Leave to Appeal No. 2627-L of 2023, Civil Petitions for Leave to Appeals Nos. 3659-L, 3660-L, 3661-L, 3662-L of 2022, Civil Petitions for Leave to Appeals Nos. 3327-L, 3328-L, 3329-L, 3330-L, 431-L, 3014-L of 2023, Civil Petitions for Leave to Appeal No. 2340 of 2024, Civil Petitions for Leave to Appeals Nos. 4583,.4584, 4585 of 2023, Civil Petition for Leave to Appeals Nos. 5359 and 531-L of 2024, decided on 5th June, 2025.

2025 S C M R 1521

COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, SIALKOT and others — Appellants/Petitioners Versus Messrs WHITE GOLD STEEL MILLS, S.I.E. DASKA and others — Respondents

Court: Supreme Court of Pakistan
PTD 2004
Special Sales Tax Appeals Nos.99 and 100 of 2002, decided on 12th November, 2003.

2004 P T D 868

AL‑HILAL MOTORS STORES and another Versus COLLECTOR, SALES TAX AND CENTRAL EXCISE (EAST) and another

Court: Karachi High Court
PTD 1995
MA.(Rect) No.9/KB of 1991-92, decided on 7th April, 1994.

1995 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PLC(CS) 2021
Civil Appeals Nos. 731 to 733 of 2016 and C.M.As. Nos.723 and 3199 of 2018, decided on 4th November, 2020.

2021 P L C (C

Syed MUDDASAR SHAH TERMIZI and others Versus PESHAWAR HIGH COURT, PESHAWAR through Registrar, Peshawar and others

Court: Supreme Court of Pakistan
PTD 2010
I.T.A. No. 281/LB of 2008, decided on 30th October, 2009.

2010 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
SCMR 2021
Civil Appeals Nos. 731 to 733 of 2016 and C.M.As. Nos.723 and 3199 of 2018, decided on 4th November, 2020.

2021 S C M R 116

Syed MUDDASAR SHAH TERMIZI and others — Appellants Versus PESHAWAR HIGH COURT, PESHAWAR through Registrar, Peshawar and others — Respondents

Court: Supreme Court of Pakistan
CLC 1984
Constitutional Petition No. D‑652 of 1983, decided on 19th April, 1984.

1984 C L C 2840

MUHAMMAD ABDULLAH‑‑Petitioner Versus MONOPOLY CONTROL AUTHORITY‑‑Respondent

Court: Karachi