Exempt - Judgment Search Results

Manilal Bhaichand Mehta Family Charitable Trust Vs. Assistant Director ...

Court: Chennai

Reported in: (2000)68TTJ(Mad)363

..... could not get the reply from the director of income tax exemptions on its stay application filed before him had the concerned registry ..... the stay of the demand from the director of income tax exemptions is required for the purpose of deciding the stay application ..... could not get the reply from the director of income tax exemptions on its stay application filed before him had the concerned registry .....

Director of Income-tax (Exemptions) Vs. A.M.M. Educational Society and ...

Court: Chennai

Reported in: [2000]246ITR691(Mad)

r jayasimha babu j 1 as to whether the assessee can claim the benefit of exemption under sections 10 22 and 10 22a of the income tax act 1961 is the ..... law in holding that the assessee is an educational institution hospital and is entitled for exemption under the provisions of sections 10 22 10 22a of income tax act does arise .....

Director of Income-tax (Exemption) Vs. Dharm Pratisthanam

Court: Delhi

Reported in: [1998]234ITR842(Delhi)

1 arrival of counsel for the respondent was awaited up to 12 25 p m counsel for the petitioner submits...

Shanti Devi Progressive Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1999)68ITD1(Delhi)

..... commissioner of income tax in revision suo motu held that assessee was not entitled to exemption as the exemption under section 10 22 of the income tax act 1961 would apply to educational ..... case of surat art silk cloth mfrs association supra was dealing with the question of exemption under section 11 where the consideration was mainly regarding charitable object and voluntary contributions since .....

Karan Engineers (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(100)ELT552TriDel

..... provision as wrongly assumed by the learned counsel for the petitioners this is an exemption notification and exemption can be granted by the central government in certain cases subject to conditions ..... has evolved the principle of clubbing their manufactured goods and therefore the extent of exemption available to individual manufacturer gets whittled down or curtailed there is no rational basis .....

Deputy Commissioner of Vs. Prajapita Brahma Kumaris

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1999)71ITD169(JP.)

..... needs further examination after making these observations the commissioner appeals discussed the issue regarding exemption under section 10 22 the commissioner appeals also discussed in detail whether the society ..... activity itself but only providing schlorship and financial assistance to students was entitled to exemption under section 10 22 the facts in the present case are distinguishable since 1 .....

Deputy Commissioner of Income Tax Vs. Prajapita Brahma Kumaris

Court: Income Tax Appellate Tribunal ITAT Jaipur

..... assessee falls within the meaning of education therefore the assessee is out of purview for exemption under s 10 22 the learned departmental representative further stated that no doubt the society ..... educational activity itself but only providing scholarship and financial assistance to students was entitled to exemption under s 10 22 the facts in the present case are distinguishable since the assessee .....

Bansal Auto Parts Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC421

..... credit was erroneously allowed to the petitioners even after the notification 202 88 granting exemption from the whole excise duty payable was issued by the central government obviously this ..... no difference is made between the conditional and un conditional exemption notification in rule 57c a conditional exemption notification also exempts the goods from whole of duty of excise leviable thereon .....

Steel Authority of India and anr. Vs. State of Tamil Nadu and ors.

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2000)118STC260Tribunal

..... to any of the petitioners and there is no public interest involved in granting exemption or withdrawing exemption under section 17 of the tngst act he refers to a number of decisions ..... of ejusdum generis the manufacturers of tubes were never under consideration for the grant of exemption or concession the contention of the tube manufacturers is therefore rejected equally the contention that .....

National Health and Education Vs. Assistant Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1999)70ITD330(Mum.)

..... services directorate of health services government of maharashtra on 14th june 1990 regarding customs duty exemption in respect of certain medical equipment the certificate states that the asstt director of ..... medical equipment it appears that a five point certificate is required for granting the exemption accordingly a certificate was issued to the following effect 1 certified that the institution .....