Court : Kerala
Decided on : Jul-05-2005
Reported in : (2005)197CTR(Ker)298; [2005]278ITR155(Ker)
K.S. Radhakrishnan, J.1. Whether the export premium received by a supporting manufacturer from an export house would fall under the expression 'brokerage, commission charges or any other receipts of similar nature' contemplated under Sub-clause (i) of clause (baa) of Explanation to Section 80HHC(4A) of the IT Act, 1961 is the question that has come up for consideration in these cases.2. IT Appeal No. 140 of 2001 arises out of the order passed in ITA No. 152/Coch/1999 dt. 30th March, 2001 by the Tribunal, Cochin Bench. IT Appeal No. 62 of 2001 arises out of the order passed in ITA No. 183/Coch/2000 dt. 7th Dec., 2000 and IT Appeal No. 320 of 2002 arises out of the order passed in ITA No. 233/Coch/1996. Common issues arise for consideration in all these cases and hence we are disposing of the same by a common judgment.3. Assessee in IT Appeal No. 140 of 2001 claimed deduction under Section 80HHC(3A) of the IT Act at the assessment stage and the AO excluded 90 per cent of the export house...
Tag this Judgment!Court : Kerala
Decided on : Dec-06-2005
Reported in : 2006(2)KLT612
K. Balakrishnan Nair, J.1. The petitioner trust has filed this Writ Petition, challenging the order of the 1st respondent Kerala Nurses and Midwives Council, declining to grant approval for its School of Nursing, for the academic year 2O05-06. The brief facts of the case, as stated by the petitioner, are the following :2. The petitioner has obtained a No Objection Certificate from the Kerala Government, for establishing a Nursing School, as per Ext.P1 order dated 13.06.2005. It took a three storeyed rented building with a floor area of 14000 sq.ft. at Perumapadappa Panchayat in Malappuram district, for starting the Nursing school during this academic year itself. It has already purchased a plot of 7.04 acres in Thirumittakode Panchayat to construct the building to house the Nursing School. It has provided all requisite facilities like four class rooms, laborataries for Nursing Practice, Community Practice, Nutrition Laboratory, Audio Visual Aids, Fundamental and Anatomy Laboratories, r...
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