Court : Gujarat
Reported in : (2004)190CTR(Guj)295; [2005]273ITR139(Guj)
..... clauses shall not beincluded - (1) ... ... ... .... .... ... ... (22) any income of a university or othereducational institution, existing solely foreducational purposes and not for purposes ofprofit. this clause was omitted by finance (no.2) act,1998 w.e.f. 1.4.1999 and the following relevantsub-clauses were added as parts of clause ( ..... in various disciplines related to thecooperative movement.16. similar view was taken by this court incommissioner of income-tax vs . sorabji nusserwanjiparekh, : [1993]201itr939(guj) where the assessee was a trustwhich was primarily founded to establish a school orcollege for imparting instructions to zoroastrianstudents but it was not ..... sole trustee, loka shikshana trust vs . cit : [1975]101itr234(sc) which has also been subsequentlyapplied by this court in cit vs . sorabji nusserwanjiparekh, : [1993]201itr939(guj) and by the patna high court inbihar institute of mining and mine surveying vs . cit, : [1994]208itr608(patna) .6. before considering the rival .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)2GLR568; (2004)IIILLJ259Guj
..... been contended by the learned senior advocate on behalf of the petitioners that the definition of the word 'industry' under section 2(j) of the act was progressive with its own universe of discourse and objectives. it was argued that the same word need not have the same meaning in different contexts and the word 'industry' is ..... a complex of activities, some of which qualify for exemption, others not, involves employees on the total undertaking, some of whom are not `workmen' as in the university of delhi case : (1963)iillj335sc or some departments are not productive of goods and services if isolated, even then, the predominant nature of the services and the integrated ..... of the supreme court, namely, krishena kumar v. union of india : (1991)illj191sc [paragraphs 17 to 19 and 30]; state of u.p. v. synthetics and chemicals ltd. : 1993(41)ecc326 ; government of india v. workmen of state trading corporation [(1998) scc l&s; 329] [paragraph 4]; uptron india ltd. v. shammi bhan [(1998) scc l&s; .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)3GLR92
..... guilty of gross act of suppression of material fact. in no circumstances, the tribunal could have condoned the delay or entertained the appeal. i am of the ..... case on hands, when two minor sons are not at all entitled to any share in view of the clear provisions of the act, 1976 and therefore the view taken by this court in a decision reported in 1993 [2] glr 1100, two minor sons are not entitled to any right and therefore, the contention raised by learned advocate mr. ..... the declarations under section 6 of the act and had also preferred the above referred appeal no.2 of 1992 before the urban land tribunal. further, the appellant also appears to have suppressed the fact of the appeal no.2 of 1992 preferred by him earlier and its dismissal on 30th september, 1993 from the tribunal. the appellant was thus .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2008Guj123; 2008GLH(1)791; (2008)2GLR1109
..... order dated 17.2.93, the petitioner panchayat has approached this court under article 227 by way of this petition.18. the petition came to be admitted in october 1993, however the respondents have not preferred to oppose the same by filing any affidavit. the respondent no. 3, though served, has preferred not to attend the proceedings.19 ..... in respect of the premises in question. the petitioner has contended that the learned district court, relying upon the notification, passed the judgment and order dated 17.2.1993 whereby the learned court allowed the appeal and set aside the eviction order dated 19.12.1992.15. according to the petitioner panchayat, there was apparent error on the ..... 6.5.93 in review application no. 1/1993 would also be of no relevance. 41. in light of the aforesaid discussion and in view of the facts and circumstances of the present case and in light of the notification dated 2.4.1987 read with the provisions under the act, the petition is allowed. the impugned orders are .....
Tag this Judgment!Court : Gujarat
Reported in : (1963)0GLR741
..... as so remote that it should be disregarded in assessing damages. the obligation to pay tax - save for those in possession of exiguous incomes - is almost universal in its application. that obligation is ever present in the minds of those who are called upon to pay taxes, and no sensible person any longer regards the ..... pay.' 45. these words indicate that the liability arises under the statute imposing the liability and that such liability does not depend on assessment. the finance acts are acts which relate to the rates at which assessment have to be made and they relate to the quantum of the assessment and not to the liability of being ..... income accrued to the unregistered association. these observations shorn of their context cannot be utilised for the purpose of saying that until the passing of the relevant finance act, there is no obligation whatsoever incurred by an assessee in connection with his income. 49. there are observations made in several cases which clearly indicate what .....
Tag this Judgment!Court : Gujarat
Reported in : [2001(91)FLR660]; (2001)2GLR1626; (2001)IILLJ1007Guj
..... can resort to section 2(s) of the i. d. act or not. in the case of university of delhi v. ram nath, reported in 1963 (ii) llj 335, the apex court held that a university like the delhi university could not be regarded as an industry within the meaning of ..... judge is not in consonance with the views expressed by the apex court in the case of unni krishnan v. state of a.p., reported in 1993 (1) scc 645.article 19(1)(g) reads as under :-'all citizens have the right - (a) to (f). xxx xxx xxx (g ..... to take a different view of the matter than the view taken by another learned single judge in spl. c. a. no. 13265 of 1993, and hence referred the matter to a larger bench.6. in the instant case, the real question is : whether the petitioner, who was ..... 1977 lab. 1c 1647.4. it is required to be noted that before the learned single judge in spl. c. a. no. 13265 of 1993, the institute volunteered to part with a sum of rs. 25,000/- in favour of legal heirs of one of its employees, kantilal manilal shah, .....
Tag this Judgment!Court : Gujarat
Reported in : [1978]48CompCas120(Guj); (1975)1GLR462
..... liquidators were required to pay money received by them into the scheduled bank as defined in clause (e) of section 2 of the reserve bank of india act, 1993. there contention was that the amount of rs. 892.73 was kept by them on hand because they bad to pay rs. 700 to m/s. vakil shah ..... liquidation be voluntary, compulsory or under the supervision of the court, the liquidator appointed to carry out the purpose of liquidation represents the company during the liquidation proceedings and acts for and on behalf of the company. it is immaterial whether the liquidation is voluntary or is carried on under the supervision of the court. the powers of the ..... sum from august 21, 1961 to january 17, 1964, at the rate of 20% per annum. the applicants therefore, preferred an application under section 281 of the old act for relieving them from the penalty imposed by the registrar of companies. the grounds stated in the application, inter alia, were that the liquidators were not conversant with the correct .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj154; [1964]52ITR482(Guj)
..... element as so remote that it should be disregarded in assessing damages. the obligation to pay tax--save for those in possession of exiguous incomes--is almost universal in its application. that obligation is ever present in the minds of those who are called upon to pay taxes, and no sensible person any longer regards ..... voluntarily pay.' these words indicate that the liability arises under the statute imposing the liability and that such liability does not depend on assessment. the finance acts are acts which relate to the rates at which assessments have to be made and they relate to the quantum of the assessment and not to the liability of ..... accrued to the unregistered association. these observations shorn of their context cannot be utilised for the purpose of saying that until the passing of the relevant finance act, there is no obligation whatsoever incurred by an assessee in connection with his income. 23. there are observations made in several cases which clearly indicate what .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]116CompCas248(Guj)
..... and enabled only the trustee to file them. (b) the decision of the federal court of arbitration in interchase corporation limited, rendered on 10th september, 1993, reported in [1993] 44 fcr 501, was cited to point out that it was held in paragraph 27 of the judgment that, as between the company, the trustee ..... therefore, is whether these notes issued by the appellant company fall under the category of instruments that are securities.17.2 the fundamental purpose underlying securities acts is to eliminate serious abuses in a largely unregulated securities market. there is virtually limitless scope of human ingenuity especially in the creation of the numerous ..... petitioners beneficial owners of interest in these securities were debenture holders and are deemed to be creditors within the meaning of section 439(2) of the act and negative the preliminary objection of the appellant against the maintainability of the petitioner.19. the contention that the petitioners are precluded from filing any .....
Tag this Judgment!Court : Gujarat
Reported in : (2002)3GLR838
..... ought to have taken care to keep a female panch present while conducting the raid. mr. jani submitted that in a judgment of bombay high court, reported in 1993 mlj 1073, in the matter between amina abdul sheikh v. state of maharashtra, the court had held that a female panch ought to have been kept present while ..... case of the prosecution, it speaks about the trustworthiness of the case of the prosecution. he further submitted that in the cases under the n.d.p.s. act, normally, nothing remains for the investigating officer to investigate. it is the evidence of the raiding officer and supporting evidence of panch witnesses and documentary evidence in the ..... officer happens to be a member of the raiding party, cannot be allowed to vitiate the case of the prosecution because in cases under the n.d.p.s. act, in reality, there is hardly any important role played by an investigating officer. in fact, investigating officer undertakes the work of recording the statements of the police personnel .....
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