Court : Rajasthan
Reported in : (2004)186CTR(Raj)34
..... the rajasthan excise act, 1950, and interest chargeable on late payment of bottling fees amounts to tax, duty, cess or fees within the meaning of section 43b of it act, 1961, so as to attract the said provisions while considering allowability of deduction of such expenses ?' .3. we may notice here that this question has been ..... duty in cash? a bank guarantee is only a guarantee for payment on some happening and that cannot be actual payment as required under section 43b of the it act, 1961, for allowance as deduction in the computation of profits. we are in agreement with the aforesaid ratio laid down in rajasthan patrika's case (supra).' ..... the basis of which ao disallowed the claim, did not exist. it was contended in the alternative that since amendment of section 32 w.e.f., 1st april, 1988, the scheme of depreciation has undergone radical change vide taxation laws (amendment & miscellaneous provisions) act, 1986. 'block assets of business' has been succinctly defined under section 2(11 .....
Tag this Judgment!Court : Rajasthan
Reported in : (2005)199CTR(Raj)305; [2006]281ITR177(Raj)
..... meeting of the company and thereafter have also been certified by the registrar of the companies. this enquiry being beyond the jurisdiction of the ao under the it act, the assumption of jurisdiction by cit on the ground that assessment order was erroneous and prejudicial to interest was not sustainable.24. it may further be noticed ..... of the accounting and the different requirements of the companies act for the purpose of providing of depreciation under section 350 and the general guidelines issued by the institute of chartered accountants, it came to the conclusion that by not providing pro rata depreciation in the new acquired assessment during the previous year relating to the ..... p&l; a/c for the relevant previous year in accordance with the provisions of parts ii and iii of schedule vi to the companies act, 1956.'after the amendment, with the insertion of sub-section (1a) read with the explanation it reads as under :'(1a) every assessee, being a company, shall, for the purposes of .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)182CTR(Raj)554; [2004]266ITR70(Raj)
..... perquisites. scheme under the patent act to tax 'income from salaries' 7. in order to appreciate the contentions, and the effect of amendments, it would be apposite to notice the scheme of it act particularly in the context of computing income under the head 'salaries'. once the scheme of computing the income under the head 'salaries' ..... ) which is otherwise a well-known expression in legal world. thus, detailed policy of taxing perquisites as part of income from salaries have been unfolded in it act, 1961. what has been left to the delegated legislation is to provide for method and mode of determining the money value of perquisites viz., any personal ..... and the valuation thereof to the executive and the rule-framing authority be quashed and declared ultra vires the constitution. (iii) the assessing authorities constituted under the it act to permanently refrain from enforcement of the notification no. s.o. 940(e), dt. 25th sept., 2001. (iv) any other appropriate order or direction which .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(1)Raj203
..... of the previous year. thus, in order to take advantage of section 11 a trust or institution has to get its registration under section 12a. after amendment w.e.f. 1.4.1997 the registration of the trust or institution is mandatory as per the procedure laid down in section 12aa. section 12-a reads as follows ..... is not a trust for charitable purpose in the interest of the public. in the situation of explosion in population, the vast changes brought by the scientific technology and other developments, more particularly, the universal concept of globalisation, new trends in the world order to meet the ever growing challenges to organising seminars, conferences ..... tax laws, auditing, accounting, direct and indirect taxes are of great general public utility, at least to a section of people falling in the category of charitable institution. thus, the tribunal has rightly directed the commissioner of income-tax to grant registration to the applicant society under section 12-a of the income tax act, .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2003Raj164; RLW2003(2)Raj705
..... indicia of the qualitative merits of the candidates in the field of actual practice and application. the doctors, who are inservice candidates in various medical institutions run and maintained by the government or government departments, have wide area and horizon of exposure on the practical side and they may not have ..... year to year so long as parliament does not pass any legislation for regulating admission to postgraduate medical courses either by separate legislation or by appropriately amending the indian medical council act by empowering the medical council of india to prescribe such regulations.' 28. the constitution bench of the supreme court ..... the purported exercise of its powers under section 33 read with section 20 of the indian medical council act, 1956 has framed postgraduate medical education (amendment) regulations, 2001 wherein the existing first proviso to regulation 9 of the regulations has been substituted by the following proviso:provided that wherever entrance test .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(4)Raj2673; 2004(3)WLC577
..... and period of study and of practical training to be undertaken, the subjects of examination and the standards of proficiency therein to be obtained, in universities or medical institutions for grant of recognised medical qualifications. in support of his submissions he also referred ordinance 67 of university handbook and submits that for un-recognised pg course the ..... the state was considered by the members of ad- hoc committee and of the executive committee and the request made on behalf of the state considering the amendment of regulation 9 and creation of 160 superannuary pg seats for 2002-03 in the state of rajas than was declined and the request made on behalf of ..... represented before mci to create superannuary post. vide annex. 2 dated 13.10.2003 the state government moved before the medical council of india for considering the amendment in regulation 9 as proposed by the state and to create 160 superannuary seats for the post graduate in the year 2002-03 in the state of rajasthan.13 .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)180CTR(Raj)474; [2003]261ITR741(Raj)
..... under taxation law is'not permissible either under section 17 of the wt act or 147/148of the it act.18. since the petitioner himself withdrew amendment application, hence i do not say as to documents annexed with that amendment application except to grant liberty to the petitioner to approach the appropriate authority to get redressal of ..... the self same subject matter palace or building renown as ummed bhawan palace, the respondents taxing authority have been continuing to grant exemption not only under the it act but also the wt act in previous assessment years and that apart even upon the challenge by the revenue itself by approaching this court in reference, they ..... ruler. sections 10(19a) of the it act & 5(1)(iii) of the wt act are reproduced herein.11. admittedly, under the merged states (taxation concessions) order, 1949 this palace 'ummed bhawan compound' was declared to be an official residence. section 10(19a) of the income tax act, as amended by the rules of indian states ( .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2009(1)Raj790
..... these disciplines and any other disciplines of health sciences within the state of rajasthan and also to such other constituent affiliated or autonomous colleges, institutes, institutions within the state of rajasthan as may be specified by notification in the official gazette, by the state government.(2) the state government may ..... (1) the board of management of the university shall consist of the following, namely:(a) to (c)....(d) one expert of management or information technology from outside the university, nominated by the chancellor; (e) to (g)....(2) the board of management shall be the principal executive body of the university ..... and conditions regarding affiliation of medical and dental colleges and institutions with the university of rajasthan and rajasthan technical university shall stand automatically modified/amended as per enactment of the rajasthan university of health sciences act. air such colleges and institutions shall seek affiliation as per provisions of the said act. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR2001Raj25
..... by the state govt.9. on 2-2-2000 a communication was addressed to the petitioner vyas nursing institute by the registrar, rajasthan nursing council, jaipur, partially amending the recognition/permission granted to it vide letter dated 18-12-1999 and stated that the institution will be able to give admission from this academic session bl 'ks{kf.kd l= ,sdsmsfed ls'ku ..... may be followed before recommending case. to rajasthan-nursing council. ...it is then stated that these guidelines may be strictly followed for recommending cases for registration/recognition of any private institution for imparting instruction in nursing. these were later on amended on 9-7-1999 and certain additions were made particularly in relation to grant of applications to these private .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2006(4)Raj2778; 2006(3)WLC520
..... university teachers' assn. v. state of a.p. the act has been enacted to ensure that there is coordination and determination of standards in universities, which are institutions of higher learning, by a body created by the central government. it is the duty and responsibility of the university grants commission, which is established by section 4 ..... dr. mukesh garg that 'it is expected from the state government to laid down firm policy for ever and instruct the university to carry out the necessary amendment in the ordinance so that every year the doctors who are appearing in the examinations may not waste their valuable time by indulging in unwarranted litigations.'50. ..... from the date of such resolution, be void'.31. after referring sections of rajasthan university act, 1946, mr. mathur tried to make out his case that the amendment which has been made in the ordinance is under the dictate of the government. it is not disputed by mr. mathur that after receiving alleged mandate from the .....
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