Court : Gujarat
Reported in : (1982)31CTR(Guj)255; [1983]141ITR875(Guj)
..... high court in cit v. associated cement co. ltd. : [1968]68itr478(bom) was concerned with the claim of deduction under s. 15b of the indian i.t. act, 1922. in that case the university of bombay through its department of chemical technology wrote on december 26, 1962 to the chairman of the board of directors of the assessee-company a letter saying ..... 6,600 and hence for the extra cost of rs. 1,600, being the cost of the pilot kiln, manufactured for the university department. they claimed a rebate for this expenditure under s. 15b of the indian i.t. act, 1922. the ito held that it was not admissible but the aac, in appeal, set aside the said order, holding that the ..... high court, the expression whereby a sum of rs. 6,600 was paid by the assessee company as donation to the university, it was held that the assessee was entitled to the concession under s. 15b of the indian i.t. act, 1922. this decision is not an authority for the proposition that the expression 'any sums paid' would also take .....
Tag this Judgment!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 : AIR1975Guj182; (1975)0GLR806
..... planning scheme but it was a right or liability created for the first time by the final scheme which was, as it were, incorporated in the act. the act, according to the division bench, while creating the new rights and liabilities gave a special and particular remedy for enforcing them under section 54 and the ..... enlarged and still expanding population. the amenities such as drain age, water supply etc. were overburdened and inadequate. it is to remedy this situation that the act conferred powers upon the local authorities to take measures for scientific town-planning. the process commences with the declaration of intention to make a town planning scheme by ..... advocate appearing on behalf of the petitioner, states that the only point raised in this petition relates to the validity of the provisions of the bombay town planning act, 1954 and since that point is already covered by two decisions of the supreme court, nothing survives in the petition. he, therefore, withdraws the petition and .....
Tag this Judgment!Court : Gujarat
Reported in : (1981)22GLR596
..... the government, local authorities and other corporate bodies. to the extent to which section 27 exempts certain institutional debts from the operation of the impugned act introduces, in the opinion of mr. mankad, an element of hostile discrimination between non-institutional creditors and institutional creditors. the argument which mr. ..... social orderliness is not secured. the supreme court has, therefore, held that for the purpose of article 301 restrictions placed by the maharashtra debt relief act, 1975, are reasonable. the standards of reasonableness for the purpose of article 301 are not different from the standards of reasonableness under articles 19(1 ..... court in krishna murthy and ors. v. govt of andhra pradesh : air1979ap85 . in that case, the constitutionality of andhra pradesh agricultural indebtedness (relief) act, 1977, was challenged. it appears from that decision that the legislative competence of the andhra pradesh state legislature to enact that law was challenged under .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)1GLR36
..... january, 1994 are available. they have to be updated, amended or revised so as to bring them in conformity with the provisions of the panchayats act, 1993, the bpmc act, and the municipalities act. this is an exercise which has to be undertaken by the state election commission.51. in the affidavit-in-reply filed on behalf of the ..... term has come to an end, is concerned, no such relief can be granted for the simple reason that apart from section 17(1) of the panchayats act, 1993, even article 243-k provides that every panchayat shall continue for five years from the date appointed for its first meeting and no longer. the position was different ..... 17-1-1993 and 31-10-1993 were extended to 31-10-1993. on 17-8-1993 the state legislature passed act no. 16 of 1993 for amending bpmc act and act no. 17 of 1993 for amending the municipalities act. these acts 16 and 17 of 1993 came into force immediately. the third act which was passed on the same date was the gujarat panchayats act, 1993. for reasons .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]84CompCas230(Guj)
..... no. : 204. the proposed scheme of amalgamation is challenged, inter alia, on the ground that in the meeting of the shareholders held on 22nd december, 1993, arvind mafatlal acted as chairman of the meeting. since arvind mafatlal was interested in getting the scheme approved and sanctioned, he was having a personal interest in the scheme and he ..... is also pointed out that under the proposed scheme of amalgamation the properties, rights, claims and powers of mf without further act or deed shall stand transferred to mil with effect from april 1, 1993. therefore, the creditors of the transferee company are not in any way going to be adversely affected. in view of the ..... 12,06,914 shares in mf shall stand cancelled. 4. the transferee company, mil, thereupon filed company application no. 872 of 1993, in the high court of gujarat under section 391 of the companies act, 1956, for convening the meeting of the equity shareholders of the petitioner company, mil. it appears that the learned single judge .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]214ITR276(Guj)
..... force in any part of india; or (h) any trust; or (i) any university established or incorporated by or under a central, state or provincial act and an institution declared to be a university under section 3 of the university grants commission act, 1956 (3 of 1956), shall, at the time of credit of such sum to ..... which has been assigned by their lordships of the supreme court to the activity of loading cement bags for transportation in associated cement cu. ltd.'s case : [1993]201itr435(sc) . it, therefore, cannot be said that such an eventuality of compelling nature had happened which justified deviation from 'administrative construction' by administrators or ..... by the chamber of income-tax consultants, forum of indian professional organisations and chartered accountants. the bombay high court distinguished associated cement co. ltd.'s case : [1993]201itr435(sc) in the following terms (at page 672) : 'a reading of the above observations of the supreme court in the context of the controversy .....
Tag this Judgment!Court : Gujarat
Reported in : (1995)2GLR1210
..... by the 756 industrial units, calculated at the rate of 1% of their one year's gross turnover for the year 1993-94 or 1995-96, whichever is more and that amount should be kept apart by the ministry of environment and should ..... to set up its own s.e.t.p. despite having a profit of rs. 9.27 crores for year ending 1993-94 on a gross turnover of rs. 71.44 crores. this unit also claims to have zero effluent, but as already ..... importance of the prevention and control of pollution of water, the parliament passed the water (prevention and control of pollution) act, 1974. this act was also applicable to the states, which had passed a requisite resolution under article 252(1) of the constitution, including ..... level ecological science and research group, consisting of independent persons, professionals, and experts in different branches of science and technology to act as information bank to the environment and industries department of the government, whose advice would be relevant on the question of .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)2GLR605
..... by vinodrai mulchand dharaiya, who was entrusted the business and the said offence is committed by vinodrai dharaiya. petitioner was a student of engineering college in m.s. university, baroda. his afterthought defence cannot be accepted because he is not an uneducated person but was taking education in an engineering college. therefore, it is not possible to ..... copy of the order of the state government has been placed on record by mr. parmar. it was submitted that though notice was issued as early as in october 1993, no counter-affidavit is filed by any of the respondents. according to mr. parmar, power conferred on this court under article 226 of the constitution is very wide ..... . 4 read with condition no. 7 of the licence and clauses 17 and 20 of the gujarat essential articles declaration order, 1981 as also section 3 of the act. the petitioner was, therefore, called upon to show cause as to why appropriate action should not be taken against him and without prejudice to other actions to be .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)131CTR(Guj)127; [1996]222ITR831(Guj)
..... as stood prior to 1958 and the law as it stands now. for this, the court appeared to follow the supreme court decision in nagarmal brijnath vs. cit : [1993]201itr538(sc) and c. a. abraham vs. ito (supra). having carefully gone through the report, with utmost respect, we have not been able to persuade ourselves to ..... available for discharge of its liabilities incurred while in existence and to disburse the remainder amongst partners. as the firm is a separate entity for assessment under the act which can be assessed as such, for the purpose of continuity in making assessment of all liabilities including tax or penalty of any other sum chargeable under ..... be applied for payment of debts and distributed amongst the partners in accordance with the terms of agreement to dissolve read with relevant provisions of the indian partnership act. realisation of amount on award having made in favour of the claimant cannot, in the circumstances, be said to be a realisation through carrying on business by .....
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