Exemption Provision - Judgment Search Results

Government Of Kerala Vs. Mother Superior Adoration Convent

Court: Supreme Court of India

..... judgment did not refer to the line of authority which made a distinction between exemption provisions generally and exemption provisions which 30 have a beneficial purpose we cannot agree with shri gupta s ..... requires it to be construed strictly truly speaking liberal and strict construction of an exemption provision are to be invoked at different stages of interpreting it when the question is .....

Commissioner of Income-tax Vs. Thanthi Trust

Court: Chennai

Reported in: (1981)23CTR(Mad)155; [1982]137ITR735(Mad)

..... in c s no 90 of 1961 and the scope of the exemption provision in s 11 of the i t act 1961 it is ..... charitable object contained in s 2 15 of the act and the exemption provision contained in s 11 of the 1961 act 17 the revenue first ..... foundation and therefore there is no such application as contemplated by the exemption provisions this contention was overruled by the court holding that the word applied .....

Hubli Opticals Vs. Assistant Commissioner of Commercial Taxes, V Circl ...

Court: Karnataka

Reported in: ILR1995KAR3104

..... section 6b of the act 6 the principles regarding interpretation of exemption provisions in taxation laws are culled out in sri neelakanteshwar oil ..... of no assistance to the petitioner as the subject matter of exemption under the notification dated march 30 1992 is not tax ..... of the language used in the legislation by not restricting the exempted tax to any particular section or item this is a .....

V.S. Bembalgi Vs. Deputy Commissioner of Commercial Taxes and ors.

Court: Karnataka

Reported in: ILR2002KAR5103; [2002]128STC626(Kar)

..... state of karnataka ilr1995kar52 the principles relating to interpretation of exemption provisions under tax laws were stated thus i the choice between ..... entitled to exemption in regard to the purchase tax payable under section 6 of the act when the provision is clear ..... on the following reasoning what is the idea behind granting exemption to the commodities indicated in the notification one reason is .....

Mercury Laboratories Pvt. Ltd. Vs. State of U.P. and ors.

Court: Allahabad

Reported in: [2000]119STC271(All)

..... by the learned counsel for the purposes of establishing that the taxing statute and the exemption provisions should be strictly construed the question in this case was that the respondent s unit ..... purchase of water milk salt excluding processed and branded salt newspapers have already been exempted under the said provision and thereafter the state government has been vested with the power to grant .....

State of Madhya Pradesh and Another Vs. G.S. Dall and Flour Mills and ...

Court: Supreme Court of India

Reported in: AIR1991SC772; [1991]187ITR478(SC); JT1990(4)SC430; 1990(2)SCALE756; 1992Supp(1)SCC150; [1990]Supp1SCR590; [1991]80STC138(SC)

..... because of rule 14 above the same should be the position in regard to the exemption provision also there are however several difficulties in accepting this suggestion in the first place the ..... section 22d to frame such scheme for the purpose as it may deem fit the provision for exemption however needs to be spelt out under section 12 in a statutory notification secondly .....

State Human Rights Protection Centre and Joy Kaitharath Vs. State of K ...

Court: Kerala

Reported in: 2009(3)KLJ110

..... subjected to the test as to the eligibility and entitlement for exemption under the exempted provision on which the transferor had been exempted public interest by way of investment for industrial development is a .....

Medical Trust Hospital Vs. State of Kerala

Court: Kerala

Reported in: 2004(2)KLT139

..... section is clear and admits of no doubt and petitioner cannot be granted exemption in violation of the exemption provisions merely because the petitioner is not paying income tax it is pertinent to ..... relief of the poor and free medical relief it is obvious from the above provisions that the exemption is not for a person or for an assessee but for a building as .....

Somarajan Vs. State of Kerala

Court: Kerala

Reported in: 2007(1)KLT186

..... of service etc 19 thus appointment made mention of in rule 13 and all the exemption provisions except rule 13b includes appointment by transfer covered by rule 28 b this position is ..... the latter covers only the obligatory departmental test the exemption as per the former provisions has no connection with the exemption as per the latter provision the former takes in all qualifications other than .....

Pepsico India Holdings Pvt. Ltd. Vs. State of Kerala and ors.

Court: Kerala

Reported in: [2006]144STC409(Ker)

..... advantageous to bear in mind the principles regarding the interpretation of exemption provision in taxing statute one view is that provision for exemption from payment of tax should be strictly construed state level ..... it can be said that effective steps are taken the principles regarding interpretation of an exemption provision in a taxing statue laid down by the supreme court as already noted in .....