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Bragdon Vs. Abbott

Court: US Supreme Court

..... two statutory phrases together we ask whether the impairment substantially limited the major life activity in construing the statute we are informed by interpretations of parallel definitions in ..... represent a substantial limitation on reproduction the act addresses substantial limitations on major life activities not utter inabilities conception and childbirth are not impossible for an hiv victim .....

Jalgaon Distt. Central Co-op. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2000)70ITD290(Pune.)

..... doing banking business establishing the nexus of bill collection with banking business bill collection activity undertaken by assessee cooperative bank under an agreement with mseb having a current ..... account with bank was encouraging banking habit among rural public thus bill collection activity was integral part of banking business therefore commission earned on bill collection deserves .....

Deputy Commissioner of Vs. Ch. Aishi Ram Batra Charitable

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (1999)70ITD487(Asr.)

..... appellant was providing medical relief to every one whosoever came to hospital and such an activity was covered by the definition of charitable purpose there is absolutely no material in the ..... relief remained unqualified by any express statutory restriction and income arising from a profit making activity linked with those heads enjoyed exemption without express limitation until section 13 1 bb was .....

Jalgaon District Central Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1999)70ITD290(Pune.)

..... respect of which deduction is claimed is attributable to an activity which is normally a part of the business so according ..... brings out the running live link between all those objects which activities are incidental or conducive to promotion or advancement of the ..... out the running live link between all those objects which activities are incidental to conducive to the promotion or advancement of .....

Deputy Commissioner of Income Tax Vs. Ch. Aishi Ram Batra Charitable

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2000)70ITD481(Asr.)

..... appellant was providing medical relief to every one whosoever came to hospital and such an activity was covered by the definition of charitable purpose there is absolutely no material in the ..... relief remained unqualified by any express statutory restriction and income arising frorn a profit making activity linked with those heads enjoyed exemption without express limitation until section 13 1 bb was .....

Shanti Devi Progressive Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1999)68ITD1(Delhi)

..... for purpose of profit after meeting the expenditure if any surplus results incidentally from the activity lawfully carried by the educational institutions it will not cease to be one existing solely ..... substantial surplus surplus should be incidental and must not be germane to the profit making activities the hon ble accountant member further held that the existence of an educational institution is .....

A. Vaidyanathan Vs. Union of India (Uoi) and anr.

Court: Chennai

Reported in: [2000]101CompCas224(Mad)

..... preferential treatment by their sustained interest in the business whereas the members who were not active showed their continued indifference to that line of business but the crux of the question ..... the justification for fixing twelve months immediately preceding august 6 1957 as the standard for active membership the under secretary to the government of india ministry of finance filed an affidavit .....

Ace Investments (P.) Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [2000]244ITR166(Mad)

..... decision in detail the court therein held that the business activity implies continuous activity in carrying on a particular trade or vocation which ..... was only an isolated transaction and there was no continuous activity in dealing with the money and the only transaction entered ..... and there was a lull in carrying on that particular activity of the business and in that factual situation the court .....

Assistant Commissioner of Vs. Soni Photo Films (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1998)67ITD81(Delhi)

..... arguments advanced by the learned departmental representative before them and they understood the activity of the assessee company as washing or developing of photographs in normal connotation ..... have clearly stated that the word processing is much wider than manufacture it includes activities which would tantamount to manufacture the learned departmental representative sought to distinguish bombay .....

Deputy Commissioner of Income Tax Vs. Prajapita Brahma Kumaris

Court: Income Tax Appellate Tribunal ITAT Jaipur

..... purposes the learned departmental representative repeated that the assessee is not doing any educational activity they are just publishing their propaganda just to get the importance they have adopted ..... its primary object there was intermingling of several institutions each carrying on a different activity but put together not having a common denominator called education this decision cannot .....