Kerala Court March 1996 Judgments
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Miss. Vandana L.R. Vs. State of Kerala and anr.
Court: Kerala
Decided on: Mar-01-1996
Reported in: AIR1996Ker364
ORDERP. Shanmugam, J.1. The petitioner is a candidate for admission to the 1st year MBBS Course in the Academy of Medical Sciences, Pariyaram, Kannur. She has filed the above Original Petition to set aside the selection to MBBS. Course held on 22-1-1996 by the 2nd respondent and to declare that the petitioner is eligible for admission to the said course pursuant to Ext. P1 notification issued by the 2nd respondent on 4-1-1996 and the subsequent selection.2. Brief Facts: The 2nd respondent is running a Private Medical College at Pariyaram. A notification dated 4-1-1996 was issued by the said administration for selection to the unfilled scats. The Supreme Court in T.M.A. Pai Foundation v. State of Karnataka, AIR 1995 SC 243 issued directions for admission in reference to NRI/foreign students quota. As per this direction NRI quota is fixed at 15%. But in case if the management are not able to get the NRI or foreign students up to the said percentage, it shall be open to them to admit stud...
Commissioner of Income-tax Vs. Midas Rubber (P) Ltd.
Court: Kerala
Decided on: Mar-01-1996
Reported in: [1996]222ITR314(Ker)
V.V. Kamat, J.1. The Revenue prays for a reference, under Section 256(2) of the Income-tax Act, 1961, of the following questions :'1. (i) Whether, on the facts and in the circumstances of the case, is the assessee engaged in manufacture or production of any article or thing and is not the above finding wrong and unreasonable ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to the claim of investment allowance and deduction under Section 80-I ?' 2. The assessee is a company in which public are not substantially interested and is mainly engaged in mastication of rubber. In regard thereto there is a claim as regards investment allowance and deduction under Section 80-I. The Assessing Officer held that the claim is not justified as the assessee cannot be considered an industrial company.3. The appellate authority considered the decision of the Supreme Court in Chawgule and Co. P. Ltd. v. Union of Indi...
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