Judgment Search Results Home > Cases Phrase: tezpur university act 1993 section 24 the finance committee Sorted by: recent Court: delhi Page 37 of about 430 results (1.514 seconds)

L.G. Information and Communications Ltd. and Others Vs. Mtnl and Anoth ...

Court : Delhi

Reported in : 1999VIAD(Delhi)701; 81(1999)DLT900; 1999(51)DRJ276

..... authority of india and others : (1979)iillj217sc ; harminder singh arora vs . union of india and others : [1986]3scr63 ; m/s. eupharma laboratories v. union of india and others 1993 iv ad (delhi) 626; vxl engineers ltd. vs . deptt. of telecommunications : 1997(42)drj363 : s.m. creative electronics ltd. v. department of telecommunications and others lpa nos. ..... : air1996sc11 . 15. the above judgments will establish that the government or its instrumentality may enter into contract with any person but in so doing they cannot act arbitrarily. if the authority or the state chooses to invite tenders then it must abide by the conditions laid down in the tender notice and the result of ..... the fulfillment of that policy is fair. it is only concerned with the manner in which those decisions have been taken. the extent of the duty to act fairly will vary from case of case. shortly put, the grounds upon which an administrative action is subject to control by judicial review can be classified as under .....

Deputy Commissioner of Income Tax Vs. O. N. G. C. as Agent of Otis Eng ...

Court : Delhi

Reported in : (2000)66TTJ(Del)897

..... is hundred, and twenty per cent is the tax rate. (as per the decision of the hon'ble supreme court in the case of emil webber v. cit : [1993]200itr483(sc) , tax assessed on assessee, paid by indian concern pursuant to an agreement with foreign concern, constitutes income of the assessee). the income of the assessed will, ..... to be payable on assessment. it is only a safeguard against the possible concealment. final tax is determined in accordance with the procedure established under the income tax act, on the assessed income. after determining the total tax liability, credit is given for the tds. thereforee, the method of calculation of tds prescribed under section ..... placed before us and precedents relied upon. assessments in all these cases were completed by making recourse to the deeming provision as contained in section 44bb of the act. the learned departmental representative vehemently argued that the tax paid by the employer is a perquisite, given to the employee. this is to be added in .....

Deputy Commissioner of Vs. O. N. G. C.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)74ITD180(Delhi)

..... is hundred, and twenty per cent is the tax rate. [as per the decision of the hon'ble supreme court in the case of emil webber v. cit [1993] 200 itr 483/67 taxman 532 (sc), tax assessed on assessee, paid by indian concern pursuant to an agreement with foreign concern, constitutes income of the assessee]. ..... to be payable on assessment. it is only a safeguard against the possible concealment. final tax is determined in accordance with the procedure established under the income-tax act, on the assessed income. after determining the total tax liability, credit is given for the tds. therefore, the method of calculation of tds prescribed under section 195a ..... plant and machinery. the aforesaid amendment will not, however, apply to any income to which the provisions of sections 42, 44d, 115a or 293a of the income-tax act apply. this proposed amendment will take effect retrospectively from 1st april, 1983, and will, accordingly, apply in relation to the assessment year 1983-84 and subsequent years." .....

College Section Officers Association and ors. Vs. University of Delhi ...

Court : Delhi

Reported in : 2000IIIAD(Delhi)503; 2000(56)DRJ1

..... if scales of pay flout the guidelines laidare varied, the ugc would be within down by the universities its rights to refuse payments at least grants commission the in regard to additional dearness and acts of the centralother allowances or increased universities be suitably retirement benefits (paragraph 2.3.). amended so that anychanges in pay scales andservice conditions ..... vs . parameswaran match works, : 1978(2)elt436(sc) and sushma sharma (dr.) vs . state of rajasthan, : [1985]3scr243 in the present case, the date, 31.12.1993, as fixed by notification dated 21.6.1995, in the matter of grant of exemption from the eligibility test for appointment on the post of lecturer has a reasonable basis ..... 21.6.1995. respondents 1 and 2 who had moved the high court by filing the writ petition obtained their m.phil. degrees prior to 31.12.1993. they would be entitled to exemption from clearing the eligibility test under the of the notification dated 15.6.1995. the decision of the high court, insofar .....

Jai Pal Sharma Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)72ITD485(Delhi)

..... any other head and thus, the same cannot be taxable. in the same connection, reliance was also placed on the decision of apex court in the case of universal radiators v. cit [1993] 201 itr 800/68 taxman 45 in which their lordships have laid down as under :- "exigibility to tax is not the same as liability to pay tax, ..... intended to tax amount of receipt of capital nature, necessary provision was made by inserting such receipt in the definition of income under section 2(24) of the act but no such amendment was made for bringing the withdrawal from nss account in the above definition. to appreciate this contention, we have to look into the very ..... even included artificial categories of income in it.24. further, the definition of income is to be read subject to the qualifying expression used in section 2 of the act which starts with the expression 'unless the context otherwise requires'. this expression used in section 2 gives much wider scope for including all other income in the word ' .....

Sedco Forex International Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)72ITD415(Delhi)

..... and tax was deducted at source should be taken into consideration. this is what has been expressly provided in the proviso to r. 115 inserted w.e.f. 25th may, 1993. the said proviso is really, therefore, clarificatory in nature. we are, therefore, of the considered opinion that ground so raised by the assessee deserves to be accepted on ..... on the last day of the previous year of the assessee in accordance with r. 115(1)-expln. (c). the proviso was inserted w.e.f. 25th may, 1993, which provides that exchange rate prevailing on the date on which the tax was required to be deducted at source should be taken into consideration. we are dealing with asst ..... rs. 64,64,530 received in asst. yr.1987-88 should be taken in to consideration for purposes of determining the assessee's income under s. 44bb of it act, 1961, ("the act"). it was contended on behalf of the assessee before the authorities below that a plain reading of the relevant clauses of the agreement executed between the appellant non- .....

Pramod Gupta and anr. Vs. Anz Grindlays Bank and anr.

Court : Delhi

Reported in : 1999IIIAD(Delhi)180; 79(1999)DLT16; 1999(49)DRJ803

..... to pay money on a day fixed, and the contract is broken, interest, as a general rule, is allowed, and that rule is universal in respect to bills and notes payable on time 2 pars., bills & n., 393. governed by that rule this court, in the ..... court of the united states. dealing with the coupons, the supreme court of the united states posited:'bonds and coupons like these, by universal usage and consent, have all the qualities of commercial paper. mercer co. v. hackett 1 wall.,83 68 u.s. 548; ..... letter. the nhpc ltd. complied with the request by its letter dated 21.1.1993/2.2.1993. by letter dated 9.2.1993, the custodian, special court, constituted under the 1991 act, had informed the nhpc ltd., 'it would be prudent for the transferee to get ..... post dated cheques and the claim made by the bank. the supreme court in 'anil kumar sawhney' v. gulshan rai' : (1993)4scc424 had held that post dated cheques would be negotiable instruments. in the light of the discussion above, the fact that the interest .....

Pioneer Publicity Corpn. and ors. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

..... assessee has disclosed the investment made in both the properties in the returns filed. copies of his assessment records for the asst. yrs. 1989-90 and 1993-94 and 1994-95 are placed at pp. 590 to 606 of the paper-book. further, we have also considered the question of unexplained investment in ..... having been surrendered before the ao. both the appeals are, therefore, dismissed.191. the appeal preferred is against the block assessment made under s.158bc of the it act on 30th october, 1996, determining the undisclosed income at rs. 93,400 comprising of the following : peerless general finance company 28,880 --------- 192. the undisclosed ..... bogus expenses against undisclosed investment/expenses of the group will be considered separately.92. this appeal preferred is against the block assessment made under s.158bc of the it act on 30th october, 1996, determining the undisclosed income at rs. 3,02,499. the undisclosed income computed comprises of the following : (1) unexplained receipt from .....

Delhi Abibhavak Mahasangh Vs. Union of India and Others

Court : Delhi

Reported in : 1998VIIAD(Delhi)445; 76(1998)DLT457; 1999(49)DRJ766

..... v. state of gujarat and another, : [1975]1scr173 . lilly kurian v. sr. lewing and others, : [1979]1scr820 , and st. stephen's college v. university of delhi, : air1992sc1630 .64. the net effect of the aforesaid discussion is that on the aspect of commercialisation and exploitation, minority institutions would be similarly placed as other institutions ..... and obligations in running the educational institutions, we may notice here as to what the supreme court said in its celebrated decision in unnikrishnan's case : [1993]1scr594 .31. the apex court has held that the right to free education up to the age of 14 years is a fundamental right. however, ..... in schools which receive no aid from the government. on behalf of 'mahasangh' and parents' associations, various facets of how the school management are violating act, rules and bye-laws and indulging in large scale commercialisation, nepotism and favouritism have been highlighted. on behalf of the school management, while seriously disputing these .....

Shanti Devi Progressive Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1999)68ITD1(Delhi)

..... of a previous year of any person, any income falling within any of the following clauses shall not be included - (22) any income of a university or other educational institution, existing solely for educational purposes and not for purposes of profit;" an educational society can be regarded as an educational institution if the ..... or surplus as alleged since the audited accounts of the preceding assessment year 1992-93 reflect a surplus as is also the position in asst. year 1993-94 but this surplus has resulted from purely educational activities and not on account of receiving donations, loans or admissions fee. admission fee, donations to ..... court including the decision in the cases of safdarjung enclave education society (supra) and aditanar educational institution (supra). the provisions of the delhi school educational act, 1973 were cited contending that the assessee violated the said provisions. the learned judicial member, therefore, upheld the view taken by the revenue authorities for .....