Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2005)95TTJ(Delhi)429
..... that the benefit of interest on interest-free deposit was part of the fair market or reasonable rent of the property. but similar provision has not been made in the it act because wording of section 23(1)(a) itself gives ample scope for taking into account all relevant factors to determine the annual letting value of the property. section 23(1 ..... law and procedure of municipal valuation as it was beyond his domaine, the ao definitely had to determine reasonable annual letting value as per section 23(1)(a) of the it act. this was what the ao had done.9. a point has been raised by the assessee that it earned interest on the amount received as interest-free deposit from the .....
Tag this Judgment!Court : Delhi
Reported in : 2003VAD(Delhi)531; 105(2003)DLT249; 2003(69)DRJ420; 2003(27)PTC37(Del)
..... .3. plaintiff has alleged that in the month of january, 2002, the plaintiff came across an advertisement for recruitment of teachers by the defendants under the heading 'skyline institute of engineering and technology', unit of defendant no.2 and soon thereafter the plaintiff got issued a notice dated 31.1.2002 to the defendants apprising the defendants of the plaintiff's legal ..... the field of travel, tourism and management. the reputation and goodwill of the plaintiff institute under the name 'skyline' has been endorsed through its affiliation with well-known educational institutions overseas such as university of oxford, university of lincolnshire and humberside, national american university, usa etc. national and global bodies such as iata (international air transport association), taai (travel agents association of india), cii .....
Tag this Judgment!Court : Delhi
Reported in : 102(2002)DLT873; 2003(66)DRJ750
..... all india council for technical education v. osmania university and ors.3. separate counter affidavits have been filed by ignou (respondent no. 4) and national council for hotel management and catering technology (respondent no. 2). later affidavit is on behalf of respondents 2 and 3. it is not disputed in these affidavits that hmct is a ..... act and was set up by the government of india, ministry of tourism in the year 1982. it is a national body engaged in regulating education in hotel management and catering to government sponsored institutes of hotel management. its affairs are looked after by a board of governors constituted of senior government functionaries and eminent ..... may 15.(10) an expert committee appointed by the chairman of the council shall, at the cost of the applicant visit the premises of the proposed institution or existing institution, as the case may be, and verify all the details furnished in the application, prior to final approval being given.(11) the report of the .....
Tag this Judgment!Court : Delhi
Reported in : 100(2002)DLT497
..... or under a central act and owned or controlled by the central government. (iii) any university established or incorporated by any central act. (iv) any institute incorporated by the institutes of technology act, 1961. (v) any board of trustees constituted under the major port trusts act, 1963. (vi) the bhakra management board constituted under section 79 of ..... reliance, in this connection, has been placed upon decisions in jiwan dass v. life insurance corporation of india and anr., reported in ; jain ink . and anr. v. punjab national bank and others, : [1990]3scr649 , and dr. k.r.k. talwar v. union of india and anr., : air1977delhi189 .13. it is not in dispute that sh. ..... of india act, 1956 (hereinafter for the sake of brevity as the 'lic act') all the insurance companies, including that of the tropical insurance company, were nationalized. pursuant to or in furtherance of the provisions of the lic act the building in question was also taken over by the respondent no. 1. rent for occupation .....
Tag this Judgment!Court : Delhi
Reported in : (2004)ILLJ746Del
..... are contributed by the students. in this committee too the hostel warden of the kvs is a member. the ratio in the case of ward servant association bihar institute of technology, sindri (supra) is absolutely applicable to the facts and circumstances of the present case. the applicants cannot be denied regularisation of services and payment of salary and ..... (supra) must be held to be not applicable to is case.23. in fact, a constitution bench of this court of steel authority of india and ors. v. national union of waterfront workers and ors., : (2001)iillj1087sc observed:'71. by definition to the term 'contract labour' is a species of workman. a workman shall be so ..... case of hussainbhai (supra), no benefit can be accorded to the hostel employees. kvs is engaged in imparting education all over the country. imparting education is a nation building activity. if a school is considered to be a menu-factory for a moment its hostel and persons employed for the hostel are certainly engaged in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(104)LC421Tri(Delhi)
..... , furnishing, etc.; that nowhere it is mentioned that this software can be used for the operation of any machine which manufacture textiles, garments, woollens etc.; that the chairperson of national institute of fashion technology, in certificate data 4.12.1998, has certified that 'it is purely a design tool with no interface possibilities with any manufacturing machines." she also mentioned that they had ..... such as manuals, diagrams and operating instructions (jaico illustrated encyclopedia of technical terms, vol.ii). she, further, submitted that the software imported by respondents is for use by the national institute of fashion technology which is being used by the students for designing on the computer; that in the catalogue, it is clearly mentioned that this is cad/cam new software which has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC470Tri(Delhi)
..... (ed cards), which may have ink/carbon deposited at appropriate place on reverse side will also be covered under heading 4901.90 of the tariff. institute of paper technology, saharanpur has also opined in its report dated 15-4-97 that the computer stationery produced by the appellants is different from carbonless paper/self-copy ..... has nothing to do with coating system. he again emphasized that only fully coated paper is carbonless paper and referred to the opinion tendered by the institute of paper technology, saharnpur in support. he also mentioned that explanatory notes of h.s.n. also supports this view as it mentions that "this heading covers ..... statements, guest folios, restaurant bills, micr bank cheques, etc.which are purchased only by the actual users such as five star hotels, airlines, multi-national banks and multi-national companies. he explained the manufacturing process by mentioning that duty paid printing paper is purchased in reel form; these reels are put on slitters to obtain .....
Tag this Judgment!Court : Delhi
Reported in : 2002IIAD(Delhi)822
..... 89 (2001) dlt 337 (supra) had occasion to consider the role of the university after the approval by the council. that was a case concerning national institute for teacher education act,1993 (ncte). this act governs teachers education system throughout the country and a council set up under this act discharges almost same ..... delhi'). official respondents are all india council of technical education (aicte), government of nct of delhi and also delhi college of engineering and netaji subhash institute of technology (hereinafter to be referred as `colleges'). both these colleges are run by government of nct of delhi. other respondents who are private respondents are ..... for increase in intake capacity of existing courses submitted by the two colleges, aicte constituted the expert committee. this committee visited the netaji subhash institute of technology on 19.2.2001. likewise it also visited delhi college of engineering. based on these visits to two colleges the expert committee commented that .....
Tag this Judgment!Court : Delhi
Reported in : AIR2002Delhi192; 96(2002)DLT41
..... and payment of property tax furnished the requisite information/material to the respondent by means of its letter dated december 11, 1986. this letter reads thus:-national institute of immunology shaheed jit singh mar, new delhib. bosemanager (administration)d.o. no. 19/1/84-nildated 11.12.1986dear shri swami, kindly refer ..... 25th september, 1985, claimed exemption from the levy of property (general) tax on the ground that the institution is an autonomous body and functioning under the administrative control of department of science and technology, government of india. the appellant by the same letter requested the respondent to forward a set of requisite ..... the copies of the balance sheet and audited accounts for the year 1984-85 and 1985-86 of the institution are enclosed.2. the donors (grantee) are as under:- (a) ministry of science & technology, deptt. of science & technology, govt. of india.(b) indian council of medical research.(c) international development research centre of canada.(d .....
Tag this Judgment!Court : Delhi
Reported in : 95(2002)DLT235
..... a whole; iii. assisting and co-ordinating the efforts of the india plastic industry in the advancement/improvement of manpower development, research and development, technological standards, product design and education and training in the plastic industry; iv. to provide assistance and encouragement and bring about co-operation amongst various ..... associations, organisations, agencies, government/semi-government authorities, educational and training institutions and r & d establishments for the growth and projections of an appropriate image of the plastic industry. 3. it is stated in the plaint ..... claims that it organises conferences with participants and speakers drawn from all over the world. thus, the name and plastindia, has acquired a national and international reputation and goodwill and is well known among all those directly or indirectly associated with the plastic industry. the name and mark .....
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