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 : (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 : (2008)3GLR2475
..... , norms & procedure) regulations, 2005 (hereinafter referred to as 'regulations 2005). while challenging the said decision and action of respondent no. 1-university, the petitioner has also prayed that appropriate directions may be issued directing respondent ..... petitioner on 12.05.2008, respondent no. 1-university has declined the petitioner's request for affiliation despite the fact that the petitioner has been granted recognition by the national council for teacher education ('ncte' for short) under the provisions of the national council for teacher education act, 1993 [hereinafter referred to as 'the act'] read with the national council for teacher education (recognition .....
Tag this Judgment!Court : Gujarat
Reported in : (1993)2GLR1361; (1994)ILLJ353Guj
..... no. 1 herein as the plaintiff.2. the facts giving rise to this appeal move in a narrow compass. the appellant is a university established under the gujarat agricultural university act, 1969 (the act for brief). it appears that by the government resolution of 25th june 1973 at exh. 43 on the record of the trial court, ..... ammonium sulphate to respondentno. 2 was under consideration. it appears that a decision in that regard was taken and the necessary notification was issued by the appellant-university on 2nd august 1977 inter alia for recommendation of retransfer of the scheme for distribution of ammonium sulphate. it appears that this recommendation was accepted by respondent. ..... a period of eight weeks from today to enable the appellant-university to challenge this judgment and order of mine before the apex court on condition that an application for its certified copy on payment urgent charges is made on or before 25th july 1993 and that no extension will be granted except on the ground .....
Tag this Judgment!Court : Gujarat
Reported in : 2008GLH(1)15; (2008)1GLR429
..... 21.08.2007. in condition no. 3 it is stated thus:now, therefore, in exercise of the powers vested under section 14(3)(a) of the ncte act, 1993, the western regional committee hereby grants recognition to smt. k.b. patel vidya sankul palasar shelavi station, ta- chanasma, dist. patan, gujarat for conducting bed ..... light of what is stated hereinbefore, the relief as prayed for cannot be granted. however, the petition is allowed to the aforesaid extent viz. respondent university shall grant affiliation and allot students for academic year 2008-2009 considering the fact that the petitioner has complied with all other requirements and fulfilled the requisite ..... - dhanera v. the state of gujarat and ors. it was submitted that in light of the aforesaid decisions once recognition is granted by ncte the respondent university has no role to play and is bound to grant affiliation and allot students. that the entire exercise of constituting local inspection committee, undertaking inspection, tendering .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)3GLR2037
..... and standards for recognition of teacher education, programmes and permission to start new course or training) regulations, 1995, and the relevant provisions under the university act with regard to grant of affiliation, the hon'ble supreme court in the aforesaid decision of state of maharashtra v. sant dnyaneshwar shikshan shastra ..... syndicate accepting the recommendation of the academic council. it is further submitted that as per the provisions of section 34 of the south gujarat university act, 1965, the final authority in the matter of affiliation vests with the state government and it was decided to place before the state ..... university in refusing to grant affiliation to the petitioner institute, the petitioner has preferred the present special civil application for the aforesaid reliefs.3. shri sn shelat, learned senior advocate, appearing for the petitioner has vehemently submitted that considering the provisions of national council of teachers education act, 1993 (act no. 73 of 1993 .....
Tag this Judgment!Court : Gujarat
Reported in : (2008)2GLR1760
..... are of the firm view that after the enforcement of the national council for teacher education act, 1993, the ordinances of the university will be deemed to have become unenforceable with regard to educational institutions covered by the said act. the ordinances framed by the university under the act are required to be in conformity with the norms and guidelines prescribed by the national council for ..... teacher education act, 1993.29. what emerges from the above discussion is as follows:1. the state has no power to impinge upon .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2009Guj113
..... duty during the period from 1983 till 31-12-1992 as it was recognised by the gujarat university under section 35-a of the gujarat university act, 1949. however, in the year 1993, iima was de-recognized by the gujarat university, therefore, it was not entitled to the benefit of concessional rate of electricity duty from 1 ..... gujarat since it had severely restricted the autonomy of the institute. till june 1995, despite its withdrawal of the relationship under section 35-a of the gujarat university act. the respondents continued to charge concessional rate of duty at the rate of 40% only since it was an educational institute of national importance. however, ..... -1-1993 onwards. later, by way of amendment of the act, iima was given the benefit of concessional rate of .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)3GLR2714
..... and me university had, on that ground, not allowed the students to appear in the examinations; and the competing claim of the students wait-listed on merits was either not present or not pressed.5. the scheme and the relevant provisions of the national council for teachers education act, 1993 ('n.c.t.e. act' for short) ..... is such that the council called 'national council for teachers education' is established for ensuring, planning and coordinating development of teacher education and for determination and maintenance of norms and standards for teacher education. the necessary functions assigned to it, under section 142 of the act, ..... petition nor an issue which was seriously addressed on either side. however, in view of the observations made by the hon'ble supreme court in maharishi dayanand university v. m.l.r. saraswati college of education, 2000 (7) scc 746 and with due respect to the reasoning behindthe directions given by the division .....
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 .....
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