Judgment Search Results Home > Cases Phrase: tezpur university act 1993 section 11 the chancellor Court: income tax appellate tribunal itat ahmedabad Page 1 of about 2 results (0.211 seconds)

Amp Spg. and Wvg. Mills (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2006)100ITD142(Ahd.)

..... judges have set themselves in this branch of the law to try to frame the law as they would like to have it. . . .'" [see samples of law making (oxford university press), pp. 70-71.] a statute", says max radin, "is neither a literary text nor a divine revelation. its effect is, therefore, neither an expression laid on immutable emotional ..... and sale of shares should take place in the same year.referring to the calcutta high court in the case of cit v. sun distributors & mining co. ltd. [1993] 68 taxman 223 the ld. dr contended that what is to be seen is whether the business of the assessee consists of purchase and sale of shares. he also ..... held that it would be wholly unreasonable to import the observations and findings of such distinct and distinguished surroundings to an altogether independent and unrelated field viz., the income-tax act, 1961. in the second case, he observed that the supreme court was called upon to give a definition of the words "consumer", "goods" and to decide whether " .....

income-tax Officer Vs. Jay Laxmi Foundry

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1991)38ITD323(Ahd.)

..... and undertaking job work. the business of the assessee had no connection with computer science. in the course of business management which the partner was to pursue at american university the subjects were as submitted before the income-tax officer, computer science, economics, operation research, computer programming, automatic and speedy process management, systems, analysis, etc. the ..... 1986-87 the assessee had incurred expenses of rs. 80,953 and the return of the assessee was accepted by the department under section 143(1) of the act. mere fact that the return of subsequent year was accepted under section 143(1) would not mean that the expenses for assessment year 1984-85 were allowable. ..... the business of the assessee. considering the entire circumstances, we hold that the expenses in question were not allowable as deduction under section 37(1) of the act. the learned cit(a) has not at all applied his mind to the facts of the case and his order cannot be sustained.12. we may mention .....

City Montessori School Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

..... that educational institution will be exempt. after all, what are the ingredients of s. 10(22) of the it act, 1961.firstly, there should be "any income". secondly, that income should be of an university or other educational institution. thirdly, educational institution should exist solely for educational purposes and fourthly, educational institution should not ..... resources ministry and not merely ministry of education. in this connection, the learned counsel for the assessee relied on 195 itr 299 (sic), cit vs. sorabji nusserwanji parkeh (1993) 201 itr 939 (guj), union of india & anr. vs. dhrangadhra chemical works & anr. (1977) 106 itr 443 (sc) and distinguished the assessee's ..... been examined. during the course of assessment proceedings, detailed submissions were made by the assessee profusely extracting from assessee's letters dt. 16th february, 1993 and 2nd march, 1993. the issue of taxability of rs. 9,12,761 was sought to be covered in favour of the assessee in terms of circular no. 712 .....