Home Maxims & Terms Previous Year meaning in Urdu
Legal Term Pakistani Jurisprudence Reference

Previous Year

Previous Year legal meaning, translation and judicial precedents.

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

1973 PTD 279 MYSORE-HIGH-COURT-INDIA Judicial Precedent
Income-tax

Previous year-Power to allow change-Change to a previous year of 9 months allowed on condition that rate for 12 months should be applied-Validity of condition-Extension of Indian Income-tax Act to Mysore - Consequences - Change in "previous year"-Indian Income-tax Act, 1922, S. 2(ll~-Finance Act, 1950, S. 13.

1969 PTD 757 ANDHRA-PRADESH-HIGH-COURT-INDIA Judicial Precedent

Previous Year Contract work-Completion of work in 2 years and 8 months-Accounts closed only at the expiry of 2 years and 8 months-Option of assessee under S. 2(11)(i)(a) as to "previous year" whether, available-Indian Income-tax Act, 1922, S. 2 (I1)(i)(a).

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Precedents & Case Laws citing "Previous Year"

PTD 1991
Civil Appeals Nos.352 and 523 of 1980, decided on 6th May, 1991.

1991 P T D 830

COMMISSIONER OF INCOME-TAX, LAHORE Versus Messrs NOORANI CALANDERING AND FINISHING MILLS, LYALLPUR and another

Court: Supreme Court of Pakistan
PTD 2001
Tax Case No. 1790 of 1986 (Reference No. 1221 of 1986), decided on 24th December; 1997.

2001 P T D 530

COMMISSIONER OF INCOME‑TAX Versus PREMIER MILLS LTD.

Court: 239 I T R 165
PTD 2002
Tax Cases Nos. 709 to 712 of 1988 (References Nos.548 to 551 of 1988), decided on 10th November, 1998.

2002 P T D 2065

COMMISSIONER OF INCOME-TAX Versus JOHN PETER and another

Court: 243 I T R 561
PTD 2001
Tax Case No. 1071 of 1985, decided on 27th November, 1997.

2001 P T D 3790

COMMISSIONER OF INCOME‑TAX Versus D.P.F. TEXTILES LIMITED

Court: 241 I T R 548
PTD 1973
Income‑tax Referred Case No. 17 of 1967, decided on 18th June 1969.

1973 P T D 279

K. Y. PILLIAH & SONS Versus COMMISSIONER OF INCOME‑TAX, MYSORE

Court: Mysore (India)
PTD 2000
Income-tax References Nos. 125 of 1992, 4 of 1994, 166 and 167 of 1995, decided on 27th October, 1997.

2000 P T D 748

MIDAS RUBBER (PVT.) LTD. Versus COMMISSIONER OF INCOME-TAX

Court: 232 I T R 824
PTD 2001
Income‑tax Reference No. 126 of 1984, decided on 22nd December, 1998

2001 P T D 1675

COMMISSIONER OF INCOME‑TAX Versus KIRIT WOOD WORKS

Court: 241 I T R 231
PTD 1963
I. T. Miscellaneous Case No. 15 of 1952, decided on 29th March 1961.

1963 P T D 198

N/A

Court: Allahabad India
PTD 1981
Civil Appeal No. 120 of 1978, decided on 10th July, 1980.

1981 P T D 150

JAMAL SOAP FACTORY, NARAYANGANJ Versus COMMISSIONER OF INCOME TAX, DACCA ZONE, DACCA

Court: Supreme Court of Bangladesh
PLD 1975
Constitution Petition No. 345 of 1974, decided on 19th June 1974.

P L D 1975 Karachi 267

MESSRS Sheikh MIRAN BUX KARAM BUX LTD.-Petitioner Versus INCOME-TAX OFFICER, COMPANY CIRCLE 12, KARACHI AND 2 OTHERS-Respondents

Court: