PLD 2017 SC 134

M/s Shifa International Hospital, Islamabad v. Commissioner of Income Tax/Wealth Tax, Islamabad

Supreme Court of Pakistan · 2017

A hospital whilst being an enclosed structure is undoubtedly a building, however, by no stretch of imagination can it be considered to fall within the definition of a factory or workshop, as it is not a building where goods are manufactured, repaired or assembled. Therefore, the petitioner-hospital

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