Profession - Judgment Search Results

Indian Institute of Architects Vs. Union of India (Uoi)

Court: Chennai

Reported in: (2002)175CTR(Mad)449; 2002(139)ELT245(Mad); [2002]258ITR209(Mad); 2006[2]STR393; [2007]6STT112

..... according to the petitioners the architects and chartered accountants are the professionals which professions are governed and controlled by the separate enactments and therefore considering the pith ..... the chartered accountants are governed by the chartered accountants act these enactmentscontrol the professions of architects and chartered accountants the contention is that any tax which relates .....

Highway Cycle Industries Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... the assessee audited in accordance with sub section 5 i eligible business or profession shall mean business or profession other than a the business of construction manufacture or production of any article ..... provisions will mean in a case where separate accounts in respect of such business or profession are maintained an amount arrived at after deducting an amount equal to the depreciation computed .....

Highway Cycle Industries Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)74TTJ(Chd.)171

..... the assessee audited in accordance with sub section 5 i eligible business or profession shall mean business or profession other than a the business of construction manufacture or production of any article ..... provisions will mean in a case where separate accounts in respect of such business or profession are maintained an amount arrived at after deducting an amount equal to the depreciation computed .....

income-tax Officer Vs. Mrs. Vanishree Karunakaran

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2003)86ITD373(Chennai)

..... chemical industries were common and thus there was interlacing interconnection and inter dependence of profession and business inter lacing inter dependence and inter connection do not depend on ..... account further in our considered opinion there was interlacing interconnection and interdependence between the profession and the business of the assessee sofaras the finance is concerned hence even .....

Highway Cycles Industries Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)255ITR105(Chd.)

..... the assessee audited in accordance with sub section 5 i eligible business or profession shall mean business or profession other than a the business of construction manufacture or production of any article ..... provisions will mean in a case where separate accounts in respect of such business or profession are maintained an amount arrived at after deducting an amount equal to the depreciation computed .....

Shantiben L. Christian Vs. Administrative Officer, Ahmedabad Municipal ...

Court: Gujarat

Reported in: [2001(91)FLR660]; (2001)2GLR1626; (2001)IILLJ1007Guj

..... aforesaid words is to be construed in its normal meaning then obviously teaching profession would be a profession and therefore there should be no difficulty in construing that a teaching ..... institution can by no stretch of imagination be treated as practising any profession teaching may be a profession but establishing an institution employing teaching and non teaching staff procuring the .....

Shambhu Ram Yadav Vs. Hanuman Das Khatry

Court: Supreme Court of India

Reported in: AIR2001SC2509; 2001(6)ALT13(SC); 2001(49)BLJR1995; (2001)4CompLJ1(SC); JT2001(5)SC618; 2001(4)SCALE540; (2001)6SCC1; 2001(3)SCT1021(SC); 2001(2)LC1452(SC); (2001)3UPLBEC196

..... against them the credibility of a council including its disciplinary body in respect of any profession whether it is law medicine accountancy or any other vocation depends upon how they deal ..... the present case the earlier order considering all relevant aspects directed exclusion of respondent from profession which order could not be lightly modified while deciding a review petition it is evident .....

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court: Chennai

Reported in: 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

..... to the constitution of india is as under 60 taxes on professions trades callings and employments the learned senior counsel says that ..... this is nothing but a tax on profession business trade or calling the learned counsel relied on the celebrated ..... would be distinct and separate and independent of the tax on profession trade or calling as per the contention of the learned .....

Chiristu Jyouthi Institute of Technology and Science, Rep. by Director ...

Court: Andhra Pradesh

Reported in: 2001(3)ALT589

..... 4th and 5th respondents have flagrantly violated the rights of the christian minority candidates who profess other than roman catholic faith from the date of establishment of the institution therefore the ..... their own reasons refuse to grant admission to the students belonging to that community although professing another faith there is no merit in this appeal which is accordingly dismissed there .....

Clifford Chance Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD106(Mum.)

..... base is less stringent and ii the place from which the profession is performed does not need to be especially equipped for the ..... needs to be examined this concerns with the income derived from profession by an individual income may be earned by an individual some ..... trade commerce or manufacture or activities in the exercise of a profession or vocation they may even consist of rendering services to .....