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I.T.A. NO. 1145/IB OF 1995-96 versus I.T.A. NO. 1145/IB OF 1995-96

The Workers Welfare Fund Ordinance 1971 Section 2 (f) Income Tax Ordinance (1979) did not define the Industrial Establishment because the formation of bus bodies is mainly involved in labor and any other form of electricity, mechanical or energy. The minimum accuracy used was the Workers Welfare Fund Ordinance, 1971, and the definition of industrial establishment contained therein. Each factory, workshop or other establishment in which the articles were prepared, adapted or produced using electrical, mechanical, thermal nuclear or any other form of mechanically transmitted energy was, however, only used for energy. The format by which it was created was not excluded. All other forms of human or animal agency and mechanically transmitted energy are included in the definition above for the purpose of treating any concern as an industrial establishment, setting such energy limits or To say that manual labor is primarily involved in the formation of bus bodies was not related to this purpose, whether such industrial establishment was large or not. The use of a small or human energy was more than any other form of energy was also not a relevant factor in the correct interpretation of the term industrial establishment once it was recognized that the power of the bus / truck with the help of electrical and mechanical energy. Was preparing the bodies. With human labor, there was no reason why the Assessment did not fall within the definition of industrial establishment, therefore, excluding the Workers Welfare Fund, therefore, was not justified. patent advocate from Kotla lawyer