Judgment Search Results Home > Cases Phrase: tezpur university act 1993 section 22 the planning board Sorted by: old Page 5 of about 3,565 results (0.835 seconds)

Owen Vs. Elliott (inspector of Taxes).

Court : Kolkata

Reported in : [1991]189ITR109(Cal)

..... a letting to people who would be likely to use it as their home. the relief would normally be available to the home owner who provides lodgings for university students or accommodation for hospital nurses, or who takes in lodgers from time to time, but not to someone who is simply carrying on an hotel or boarding ..... conclusion which support the crowns construction in the present case.in the circumstances, and for the reasons which i have indicated, i think that the language of the act of 1980 is such that the lettings made in this hotel were within the words 'residential accommodation' and that accordingly the commissioners decision was erroneous in point ..... present case.i accept that the words 'residential accommodation' must be construed in their proper context and that that context includes section 101 of the capital gains tax act, 1979, but i see nothing in section 101 which displaces what is accepted to be the ordinary meaning of the words 'residential accommodation.'let it be accepted .....

Cottage Savings Ass'n Vs. Commissioner

Court : US Supreme Court

..... 207 -212 (1920) (recognizing realization requirement). because these decisions were part of the "contemporary legal context" in which congress enacted 202(a) of the 1924 act, see cannon v. university of chicago, 441 u. s. 677 , 441 u. s. 698 -699 (1979), and because congress has left undisturbed through subsequent reenactments of the code ..... further proceedings consistent with this opinion. so ordered. [ footnote 1 ] congress abolished the fhlbb in 1989. see 401 of the financial institutions reform, recovery, and enforcement act of 1989, pub.l. 101-73, 103 stat. 354. [ footnote 2 ] memorandum r9 listed 10 criteria for classifying mortgages as substantially identical. "the loans involved ..... 1 is a reasonable interpretation of 1001(a). congress first employed the language that now comprises 1001(a) of the code in 202(a) of the revenue act of 1924, ch. 234, 43 stat. 253; that language has remained essentially unchanged through various reenactments. [ footnote 5 ] and since 1934, the commissioner .....

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 .....

Mccarthy Vs. Madigan

Court : US Supreme Court

..... (bias of federal trade commission chairman), cert. denied, 447 u. s. 921 (1980). see also patsy v. florida international university, 149 634 f.2d 900 , 912-913 (ca5 1981) (en bane) (administrative procedures must "not be used to harass or otherwise discourage those with legitimate claims"), rev'd ..... first to congressional intent, we note that the general grievance procedure was neither enacted nor mandated by congress. respondents, however, urge that congress, in effect, has acted to require exhaustion by delegating power to the attorney general and the bureau of prisons to control and manage the federal prison system. see 18 u. s. ..... the challenged rules of the prison were "validly and correctly applied to petitioner," requiring administrative review through a process culminating with the attorney general "would be to demand a futile act"); association of national advertisers, inc. v. ftc, 201 u. s. app. d. c. 165, 170-171, 627 f.2d 1151 , 1156-1157 (1979) .....

J.C. Calla and ors. Vs. University of Jodhpur and ors.

Court : Rajasthan

Reported in : 1992(1)WLN197

..... .6.58 in excise and taxation department. the petitioner was thereafter transferred to directorate of technical education, rajasthan, jodhpur.3. by university of jodhpur act, 1962, the university of jodhpur was established on 1 4th july, 1 962. this newly established jodhpur university tookover the teaching staff as well as the ministerial staff of the constituent colleges employed in various posts in ministerial cadre ..... . the university also invited the applications for giving appointment on various posts under it from persons already working at various places including other .....

Dr. Jnanendra Narayan Mukherjee and Others Vs. University of Calcutta ...

Court : Kolkata

Reported in : AIR1992Cal169,96CWN890

..... the first statutes. section 50(1) laid down the procedure for amendment of the statutes. according to the writ petitioners, section 50(1)of the calcutta university act, 1966 provided that for the purpose of amendment of the first statutes, both senate and syndicate would have to apply their minds and consider the proposed amendments ..... to the minorities.' there is, however, a note by the secretary to the chancellor on 29-3-1988 as follows :--'section 51(2) of the calcutta university act stipulates that a statute shall be presented to the chancellor for assent and shall come into force being assented to by the chancellor in consultation with the minister. ..... statutes 93, 100 and100a in any form or the same is ultra vires, illegal and bad. it is contended that inasmuch as different provisions of the calcutta university act, 1966 recognize and maintain rights and privileges enjoyed by previously affiliated colleges and any attempt that the same by or under the purported statutes 93, 100, and .....

Madras Christian College, Represented by Its Secretary, Rev. Dr. Franc ...

Court : Chennai

Reported in : (1992)1MLJ544

..... this court seeking reliefs as he did in the present writ petition. he would place reliance on a pronouncement of a bench of this court in association of university teachers v. state of tamil nadu and anr. : (1991)iillj31mad , to say that constitutional issues and constitutional validity of a statute or provision of the ..... we cannot say that we are called upon to decide the question for academic purposes only. by the introduction of chapter iii-a into the act by the amendment act provisions for appointment of special officer in certain cases get introduced and certainly the petitioner need not await enforcement of the said provisions against it, ..... prayed that this honourable court may be pleased to issue a writ of declaration, declaring the tamil nadu recognised private schools (regulation) and private colleges (regulation) amendment act, 1982 (48 of 1982) as ultra vires and unconstitutional in so far as the petitioners herein are concerned, and pass such further or other order or orders .....

State of Arunachal Pradesh Vs. Khudiram Chakma

Court : Supreme Court of India

Reported in : AIR1994SC1461; JT1993(3)SC546; 1993(2)SCALE682; 1994Supp(1)SCC615; [1993]3SCR401

..... sabha, but these representatives were nominated by the president of india. but at present, arunachal pradesh enjoys two elective seats in the lok sabha based on the universal franchise.49. on 20th of february, 1987 arunachal pradesh was made a full-fledged state. thus, it will be seen that at no time arunachal pradesh ..... fort at bhalukpung are claimed by the akas as the original home of their ancestor bhaluka, the grandson of bana raja, who was defeated by lord krishna at tezpur (assam). a kalita king, ramachandra, driven from his kingdom in the plains of assam, fled to the dafla (now nishang) foothills and established there his capital ..... the course of administrative and political events arunachal pradesh has travelled from the tract to the union territory. under the provision of north-eastern areas (reorganisation) act, 1971 (central act 81 of 1971), the present status of union territory was granted to the erstwhile north-east frontier agency and renamed as arunachal pradesh on january 21, .....

Mo. Kandaswami Singh and Etc. Vs. State of Tamil Nadu and Others

Court : Chennai

Reported in : AIR1994Mad2

..... by his caste name, his greatness is denigrated. thus, the learned counsel contends that g.o. ms. no. 366, revenue department, dated 11-5-1993 naming the district with head-quarters at villupuram as villupuram ramaswami padayachiar district is against the provisions of the constitution, against secularism and against national unity and ..... of management of the then tamil nadu g.d. naidu agricultural university recommended to change the name of university as tamil nadu agricultural university and since almost all agricultural universities in india have been named after the state, it was renamed as tamil nadu agricultural university. thus, i am of the view, that the inauguration of ..... . the allegation of the petitioners that giving such a name as 'pudayachi' to the new district amounts to perpetuating caste and untouchability and such an act would be against the constitution and tends to violate the fundamental rights enshrined in articles 14 and 17 of the constitution, in my opinion, is not .....

V.B.C. Industries Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1994)48ITD292(Hyd.)

..... years, namely the year in which the lump sum consideration is paid and the five immediately succeeding years. where the know-how is developed in a laboratory, university or institution referred to in sub-section (2b) of section 32a, the consideration shall be spread equally over three years.therefore, it was argued that this ..... the contracts themselves with the foreign buyers. the entire documentation thus established that this export business was done only by the assessee and the sister concern acted as an agent of the assessee. the other objection that the deduction under section 80hhc is not available where there is no profit from the export ..... that the provisions of section 35ab were intended to give special deduction as special incentive to persons who are already in business. this provision was introduced under finance act, 1985. memorandum explaining the provisions of the finance bill, 1985 are found given in 152 itr, and the relevant provision, namely section 35ab were explained at .....