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Commissioner of Income Tax Vs. Lal Bahadur Shastri Education Society

Court : Rajasthan

Reported in : (2001)167CTR(Raj)307

..... in the years under consideration solely for educational purposes and not for any profit-earning purpose and, therefore, it is entitled to exemption under section 10(22) of the act.' sec. 10(22) reads as under : 'clause (22) : any income of a university or other educational institution, existing solely for educational purposes and not for purposes ..... the statement of case are that the assessee is a registered society which was formed some times in 1966 and was duly registered under the registration of society act vide registration certificate dated 15-6-1966. the objects of society were mentioned as under'(a) to promote educational values and provide facilities to acquire education through ..... for levy of tax on the income of assessee which is claimed to be exempted from payment of tax under section 10(22) of the income tax act, 1961, as the education institutions solely existing for the educational purpose not for the purpose of profit and two appeals for the assessment years 1985-86 and .....

National Agricultural Cooperative Marketing Federation of India Vs. Un ...

Court : Delhi

Reported in : (2001)167CTR(Del)380; 2001(58)DRJ641

..... grown by its members.' 14. the aforesaid bill was passed by the parliament in january 1999. the bill became the income tax (second amendment) act, 1998, act no.11 of 1999. this is the provision which is under challenge in the present writ petition. 15. the petitioners are aggrieved of the amendment ..... limitations. the rendering ineffective of judgments or orders of competent courts by changing their basis by legislative enactment is a well known pattern of all validating acts. such validating legislation which removes the causes of ineffectiveness or invalidity of action or proceedings cannot be considered as encroachment on judicial power. the legislature, ..... marketing of agricultural produce of its members are fully deductible in computing the taxable income under section 80p(2)(a) (iii) of the income-tax act. the deduction was intended for primary cooperative societies marketing the agricultural produce of their farmer members. in the case of kerala state cooperative marketing federation .....

United India Insurance Co. Ltd. Vs. Nidhi Toshniwal and ors.

Court : Rajasthan

Reported in : 2003ACJ761; 2001(4)WLC183

..... transport authority has also been produced. in these circumstances, the insurance company has not discharged the burden cast upon it under section 96(2)(b)(ii) of the motor vehicles act, 1939.13. the ratio of united india insurance co. ltd. v. gian chand 1997 acj 1065 (sc), is not applicable in the facts and circumstances of this case ..... and that entitled the insurance company to get the benefit of the exclusion clause available as defence to the company under section 96(2)(b) of the motor vehicles act, 1939. the driver of the vehicle preferred appeal before the high court and contended that insurance company should have been made liable to pay compensation and was wrongly ..... was as to whether the driver holding learner's licence can be regarded as duly licensed driver within the meaning of section 96(2)(b)(ii) of the motor vehicles act, 1939. it was held that 'driving licence' within the meaning of section 2(5-a) does not include a learner's licence. as the words 'permanent driving licence .....

Rajeshbhai Pitambarbhai Vs. State of Gujarat

Court : Gujarat

Reported in : (2002)4GLR3753

..... fir under section 154 of the code. he has further submitted that the learned judge has erred in not considering the definition of dowry under section 2 of the dowry act before framing the charge against the applicants. he has further submitted that lower court has seriously erred in not considering the prejudice likely to be caused to the applicants if .....

Assistant Commissioner of Income Vs. Kanchanganga Seeds Co. (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2002)81ITD152(Hyd.)

..... by the assessee, and one cross-objection filed by the assessee. all these appeals arise out of the respective assessments completed under section 143(3) of the it act, 1961.2. the assessee-company is deriving agricultural income as well as earning business income under its agricultural division and commercial division respectively. while doing so, ..... whether the r&d expenditure has to be absorbed fully in the agricultural division or in the commercial division of the assessee-company for the purpose of it act? 10. shri k.r. meena, the learned senior departmental representative appearing for the revenue, contended that the r&d expenditure has necessarily to be allocated ..... the said expenditure has to be deducted out of agricultural income and could not be considered as an item deductible in the computation of taxable income under the it act. the learned senior departmental representative relied on the decision of the hon'ble supreme court in waterfall estates ltd. v. cit (1996) 219 itr 563 .....

Saraf Electricals (P) Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (2004)89TTJ(Asr.)761

..... and mixing rubber for others on job work basis with raw materials supplied by tyre manufacturers. the assessee claimed investment allowance under section 32a of the income tax act, 1961, in respect of the above mentioned machinery. the assessing authority rejected the claim for the reason that since the assessee was using the machinery for job ..... the manufacture and accordingly the benefit under sections 80hh and 80-i is not available to the assessee. the expression 'industrial undertaking' is not fined in the act. it would, therefore, be open to look for the meaning of is expression by referring to its definition in sister legislation, and failing that to adopt a ..... also prejudicial to the interests of the revenue and set aside the order passed by the assessing officer, under the provisions of section 263 of the income tax act, 1961.3.3 being aggrieved, the assessee is in appeal. the learned authorised representative submitted before us that the main business of the assessee is manufacturing .....

T. Ramachander Rao Vs. Union of India and Others

Court : Andhra Pradesh

Reported in : 2001(2)ALD634

..... wherein it was held: '69. with these prefatory remarks, we may now notice the statement of objects and reasons for the bill which became the constitution (32nd amendment) act, 1972. the statement may be quoted in extenso: 'when the state of andhra pradesh was formed in 1956, certain safeguards were envisaged for the telangana area in the ..... rivers godavari and krishna which were the subject-matter of adjudication by krishna water disputes tribunal and godavari water disputes tribunal constituted under inter state water disputes act, 1956. it is also stated that the government is striving hard to develop all the regions of the state and in all sectors for better and ..... india stating that krishna and godavari tribunal awards have not put any restriction on the use of water under the specific projects and the states reorganisation act was given due cognizance by the tribunals in their awards and state governments represented their cases for the utilisation of water in the pre and post projects .....

Smt. Tungamma and Others Vs. State of Karnataka and Others

Court : Karnataka

Reported in : AIR2001Kant252; ILR2001KAR2785

..... justice like hearing the petitioners or considering their objections before issuing the notification.25. insofar as the next contention raised by the petitioner that the act of the state government in issuing the notification is for collateral purposes exercised with intention of favouring the 3rd respondent and the decisions referred to by ..... of the above discussion, point that arises for consideration is 'whether the power of the state government in issuing notification under section 145 of the act is administrative or legislative in character and whether the petitioners were required to be heard personally before issuing the notification of bifurcation.17. it therefore ..... but although a few statutes have specifically provided for a general process of publishing draft delegated legislation and considering objections (see, for example, the factories act, 1961 schedule 4), i do not know any implied right to be consulted or make objections, or any principle upon which the courts may enjoin .....

Sri Mahalakshmi Floor Mills Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT

Reported in : (2002)77TTJ(Bang.)1009

..... foods and orissa state warehousing corpn. ltd. (supra)." finally the tribunal held that the interest income earned by the assessee was not allowable for deduction under section 80hhc of the act.facts being identical, following the above order of the tribunal bases on not only of various high courts but also on the supreme court, we hold that the authorities below ..... this appeal, by the assessee, is against the order of the commissioner (appeals) in confirming the order of assessment denying relief under section 80hhc of the act to the assessee on the interest receipts.the assessee is a registered firm. the assessment year is 1991-92. the assessee is in the business of purchasing timber from forest .....

Sri Mahalakshmi Floor Mills Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

..... foods and orissa state warehousing corporation ltd (supra)." finally the tribunal held that the interest income earned by the assessee was not allowable for deduction under section 80hhc of the act, 5. facts being identical, following the above order of the tribunal bases on not only of various high courts but also on the supreme court, we hold that the authorities ..... 1. this appeal, by the assessee, is against the order of the cit(a) in confirming the order of assessment denying relief under section 80hhc of the act to the assessee on the interest receipts.2. the assessee is a registered firm. the assessment year is 1991-92.the assessee is in the business of purchasing timber from .....