Judgment Search Results Home > Cases Phrase: tezpur university act 1993 section 25 other authorities of the university Page 12 of about 254 results (0.076 seconds)

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 .....

Hopkins Vs. Clemson Agricultural College

Court : US Supreme Court

..... limited to those cases in which the state is the real party, or party on the record, but that counties were corporations which might be sued. dunn v. university of oregon, 9 or. 357, 362; herr v. central kentucky lunatic asylum, 98 ky. 463. corporate agents or individual officers of the state stand in no ..... plaintiff's property for its corporate advantage without compensation, the constitution would have substituted liability for the attempted exemption. but the state of south carolina passed no such act, and attempted to grant no such immunity from suit as is claimed by the college. on the contrary, the statute created an entity, a corporation, a ..... of agency has no application -- the wrongdoer is treated as a principal, and individually liable for the damages inflicted, and subject to injunction against the commission of acts causing irreparable injury. consequently there have been recoveries in ejectment page 221 u. s. 644 where the public agent in possession defended under a void title of .....

Wilmette Park Dist. Vs. Campbell

Court : US Supreme Court

..... applicable. third. the constitutionality of admissions tax levied in connection with an activity of a state instrumentality was before this court in allen v. regents of the university system of georgia, 304 u. s. 439 (1938). we there found no constitutional inhibition against a nondiscriminatory imposition of such tax on admissions to an athletic ..... 3 ] see 42 ill.l.rev. 818, 819-820 (1948). [ footnote 4 ] the report of the house committee on ways and means relating to the war revenue act of 1917 "recommended that this tax be imposed upon all places to which admission is charged, such as motion picture shows, theaters, circuses, entertainments, cabarets, ball games, athletic ..... to any activity not conducted for gain. section 1701 of the code did allow certain exemptions prior to their termination on october 1, 1941 pursuant to the revenue act of 1941, 541(b), 55 stat. 687, 710. in 1701, congress exempted admissions to certain classes of events and admissions all the proceeds of which .....

SEC Vs. Jerry T. O'Brien, Inc.

Court : US Supreme Court

..... an adjunct to a right created by statute: "[i]s it consistent with the underlying purposes of the legislative scheme to imply such a remedy . . . ?" see, e.g., cannon v. university of chicago, 441 u. s. 677 , 441 u. s. 688 , n. 9, 703-708 (1979); cort v. ash, 422 u. s. 66 , 422 u. s. 78 ( ..... it issued administrative subpoenas. [ footnote 16 ] second, the complexity and subtlety of the page 467 u. s. 747 procedures embodied in the right to financial privacy act suggest that congress would find troubling the crude and unqualified notification requirement ordered by the court of appeals. [ footnote 17 ] c the last of the three potential footings ..... " into the transactions in question and, if necessary, to subpoena testimony and documents "deemed relevant or material to the inquiry." complaint, exhibit a, pp. 3-4. acting on that authority, members of the commission staff subpoenaed financial records in the possession of respondent jerry t. o'brien, inc. (o'brien), a broker-dealer firm, and .....

Shri Agnelo Alexinho Lobo, Indian Inhabitant, Residing at House No. 67 ...

Court : Mumbai

Reported in : 2002(4)BomCR273

..... framework of the law underwhich the enquiry has to be held and theconstraints of the tribunal or body of personsappointed for that purpose. see saresh koshy jorgev. the university of kerala : [1969]1scr317 .the expression 'reasonable opportunity' has come upfor consideration before the apex court and thehigh courts, both under constitutional provisionsas also statutory ..... and, consequentlythe opportunity offered was sham; (e) the director of panchayats exercising powersunder section 50(4) and 50(5) and section 210 ofthe panchayat raj act, acts as a quasi-judicialauthority and that being the case, he ought not tobe a judge in his own cause. in the instant case,the respondent no.1 ..... to be quashedand set aside. (f) the respondent no.1 when discharges functionsunder section 50(4) and 50(5) and section 210-a ofthe act has to act as quasi-judicial authority andthe order passed must disclose reasons, more so inthe absence of any remedy of appeal or revision.apart from disclosing the reasons .....

Dove Investments Private Ltd. and ors. Vs. Gujarat Industrial Investme ...

Court : Chennai

Reported in : [2005]124CompCas399(Mad); (2005)6CompLJ490(Mad); 2005(1)CTC249; (2005)1MLJ269; [2005]60SCL604(Mad)

..... the context, subject-matter and object of the statutory provision in question in determining whether the same is mandatory or directory. according to their lordships, no universal principle of law could be laid in that behalf as to whether a particular provision or enactment shall be considered mandatory or directory and it is the duty ..... 1965- 66 and sub-section (1-a), (1-b), (1-c) and (1-d) were introduced for the first time by the companies (amendment) act, 1965 [act 31/1965]. the learned judge has observed that the supreme court was interpreting the provisions of section 108 as it stood at the time of the impugned transaction therein ..... 6. after taking us through the company petition, counter, rejoinder, the details regarding civil suits, impugned order of the company law board and relevant provisions of the companies act, mr. a. alagiriswamy, learned senior counsel for the investors, and mr. p.h. aravindh pandian, learned counsel for the company, have raised the following contentions:(i) .....

Commissioner of Income-tax Vs. Gurukul Ghatkeswar Trust

Court : Andhra Pradesh

..... is not intended to benefit institutions engaged in commercial activities with the intention of earning profit. (m/s oxford university press v. commissioner of income tax1). the language of section 10 (22) of the act is plain and clear and the availability of the exemption thereunder is required to be evaluated each year to ascertain ..... thereto, the questions aforementioned have been referred to us for our opinion. question no.1: under section 10 (22) of the income tax act, any income of a university or other educational institution, existing solely for educational purposes and not for purposes of profit, is required not to be included in the total ..... institution, solely for educational purposes, and not for the purpose of profit, can be regarded as 'other educational institution' coming within section 10 (22) of the act. the purpose for which, and the object with which, the institution is established and the source from which the income is earned are relevant considerations to determine .....

Fisher's Blend Station, Inc. Vs. State Tax Comm'n

Court : US Supreme Court

..... generation of such energy, or other local activity of appellant, as distinguished from the gross income derived from its business, it is unnecessary to decide. see atlanta v. oglethorpe university, 178 ga. 379, 173 s.e. 110. it is enough that the present is not such a tax, but is levied on gross receipts from appellant's entire operations ..... times and with such power as will enable it to broadcast throughout the united states without interference by page 297 u. s. 652 other stations. 2, 4, 5, federal radio act of 1927, * 44 stat. 1162; regulations, federal radio commission, file no. 5-r-b-63 and official no. 63; file no. 5-r-b-67 and official no ..... that the license to operate them is granted to appellant by the federal radio commission under the federal radio act. these allegations, read in the light of the statute, which forbids any save licensees to operate broadcasting apparatus, 1, federal radio act of 1927, 44 stat. 1162, and of the facts of which we have judicial knowledge, see buck .....

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) .....

Deputy Commissioner of Vs. Metalman Auto (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2001)78ITD327(Chd.)

..... 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." now in this case, the assessee had ..... is whether the expenditure could be allowed under section 35ab. it was the contention of the ld counsel for the assessee that there being specific section in the act, expenditure incurred should be allowed under section 35ab. for this purpose, it would be relevant to refer to the memorandum explaining the purpose of provisions of ..... law arising from facts which are on record in the assessment proceedings. he, therefore, submitted that expenditure incurred by the assessee is allowable under section 35ab of the act.subsequently the ld counsel for the assessee furnished the page of the judgment of the supreme court in the case of madras auto service (p.) ltd. (supra .....