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Legal Fiction

Legal Fiction legal meaning, translation and judicial precedents.

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

2010 PTD 519 INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN Judicial Precedent
Legal fiction

Provisions creating legal fiction have to be construed strictly and for the purpose for which they have been enacted.

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Precedents & Case Laws citing "Legal Fiction"

SCMR 1993
Civil Appeals Nos.1531 and 1532 of 1990, decided on 24th November, 1992.

1993 S C M R 745

SIRAJ DIN and 3 others‑‑‑Appellants Versus SARDAR KHAN and 2 others‑‑‑Respondents

Court: Supreme Court of Pakistan
PTD 1997
Civil Appeals Nos. 2141 to 2143 with 2144 to 2146, 2147 to 2149, 2150 to 2152, 2153 to 2155, 4204 of 1982, 3274 of 1984, decided on 4th February, 1997.

1997 P T D 1868

COMMISSIONER OF INCOME-TAX Versus URMILA RAMESH

Court: 224 I T R 301
PTD 1995
D.B. Wealth Tax Reference No.39 of 1983, decided on 1st November, 1993.

1995 P T D 728

COMMISSIONER OF WEALTH TAX Versus AMAR SINGH RATHORE

Court: 209 I T R 467
PTD 1998
Civil Appeal No.8-13/(NT) of 1984, decided on 3rd April, 1997.

1998 P T D 87

A.S. GLITTRE D/5 I/S GARONNE and others Versus COMMISSIONER OF INCOME-TAX

Court: 225 I T R 739
PTD 1986
Civil Appeals Nos.1570-1571 (NT) of 1973, with Tax Reference Case No.15 of 1983, decided on 14th August, 1985.

1986 P T D 530

COMMISSIONER OF INCOM-TAX, KANPUR Versus Messrs MOTHER INDIA REFRIGERATION INDUSTRIES (P). Ltd.

Court: Supreme Court of India
PTD 1969
I. T. Reference No. 10‑D of 1960, decided on 29th January 1962.

1969 P T D 478

COMMISSIONER OF INCOME‑TAX, NEW DELHI Versus S. BALDEV SINGH

Court: Punjab (India)
PTD 2025
C.Ps. Nos.2058 of 2022 and 958 of 2023, decided on 31st May, 2024.

2025 P T D 480

QUETTA CHAMBERS OF COMMERCE AND INDUSTRY through representative and others Versus FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad and others

Court: Balochistan High Court
PTD 2010
I.T.A. No.91/LB of 2008, decided on 5th March, 2009.

2010 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 1998
Income Tax Reference No.63 of 1982, decided on 8th November, 1995.

1998 P T D 338

COMMISSIONER OF INCOME-TAX Versus SUBHASH TRADING COMPANY

Court: 221 ITR 110
MLD 1990
Regular Second Appeal No. 116 of 1967, decided on 2nd April, 1990.

1990 M L D 1598

FARID through Legal Heirs‑‑Appellants Versus Mst. INAYATAN and 2 others‑‑Respondents

Court: Lahore