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 : AIR1962Guj128; (1962)0GLR269
..... law leaned heavily on the definition of 'law' jn section 2(d) which referred only to statute law and which was in the following terms:'2. definitions : in this act, unless the context otherwise requires- * * * * * (d) 'law' includes any enactment, ordinance, regulation, order, bye-law, rule, scheme, notification or other instrument ..... law in force' in the territories which constituted, the state of bombay and their binding character, therefore, continued under section 87 of the bombay reorganisation act, 1960, notwithstanding the bifurcation of the territories forming part of the state of bombay. the previous full bench look the view that judicial precedents were ..... for the petitioner in : air1960guj40 , resisted both those grounds. the full bench unanimously decided that the correct interpretation of section 87 of the bombay reorganisation act, 1960, was that it preserved for the high court of gujarat the judicial precedents created by the-composite bombay high court before 1st may 1960 and .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj88; (1962)0GLR204
..... mr. daru informs us, and that has not been contradicted either by mr. amin or by the learned advocate-general that there is hardly any university act in any state in india which has a provision akin to section 4 (27) laying down any particular language as a mediumof instruction and examination ..... best illustrated by a reference to other acts passed by state legislatures establishing new universities or dealing with existing universities. there are acts recently passed by state legislatures such as the maharaja sayajirao university of baroda act, 1949, the calcutta university act, 1931. and the bombay university act, 1953. in none of these acts is there any provision relating to medium ..... be briefly stated.2. the petitioner is the father of shrikant, at present studying in st. xavier's college, which is affiliated to the university of gujarat under the gujarat university act, 1949. shrikant took his secondary education in p. g. t. high school, bombay, and m. s. n. high school, ahmedabad, and .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj59; (1963)GLR1033
..... must hear in mind while construing an entry in a list contained in a federal constitution. as we said in krishna rangnath mudholkar v. gujarat university : air1962guj88 , it is a well settled principle that while considering the scope of an entry in a legislative list, the widest possible amplitude ..... v. lakshmindra tirtha swamiar : [1954]1scr1005 , where amongst other things, the constitutional validity of section 76 of the madras hindu religious and charitable endowments act, 19 of 1951 was challenged. that section provided that in respect of services rendered by government and their officers, every religious institution shall, from the income ..... salaries, pensions and other beneficial remuneration of the commissioner, deputy commissioners, assistant commissioners and other officers and servants employed for the purposes of this act and the other expenses incurred for such purposes, including the expenses of area committees and the costs of auditing the accounts of religious institutions. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1970Guj12
..... suit property in favour of the plaintiff was void - it being in contravention of the provisions contained in section 40 and 41 of the administration of evacuee property act (act no. xxxi of 1950), or under section 38 of the ordinance no.xxvii of 1949 which was in force then. according to him, since it was an ..... purchase money paid or in respect of the earnest money referred to therein. now while the latter part contained in section 54 of the transfer of property act requires an act of parties for creating any right or interest in any such property comprised thereunder, unless it is so created there is no such right or interest created ..... until that event has happened. if the event becomes impossible, such contracts become void. on the basis of this provision contained in section 32 of the indian contract act, he contended that the performance of the contract depended upon the defendant obtaining a certificate from the custodian and that, therefore, it became a contingent contract. his .....
Tag this Judgment!Court : Gujarat
Reported in : [1969]71ITR752(Guj)
..... the company by the thatcher glass mfg. co. in pursuance of that direction, the affidavit of chandubhai gordhanbhai amin, a master of science in glass technology of the university of toledo, u.s.a., and working as a glass technologist with the assessee-company since 1951, and also working as a director of manufacturing of the assessee-company ..... as royalties (royalties having been allowed as deduction) was admissible as an allowance either under clause (xii) or under clause (xv) of section 10(2) of the act of 1922. it was held that the contribution was not allowable under section 10(2)(xii) as expenditure laid out or expended on scientific research. payment made to recoup ..... exclusively for the purposes of such business, profession or vocation.' 3. the proviso to clause (xv) is not relevant for the purposes of this judgment. under the income-tax act of 1961, which came into force from april 1, 1962, i.e., for the assessment year 1962-63, the relevant section is section 37. sub-section (1) of .....
Tag this Judgment!Court : Gujarat
Reported in : (1982)1GLR233
..... college, surat, appeared at the first year b.a. examination held by the south gujarat university (hereinafter referred to as 'the university' or 'the respondent-university') in the month of march, 1979. his roll number for the said examination was 1993. the result of the said examination was declared sometime in the month of june 1979. ..... grant just relief to the petitioner.17. it would be convenient at this stage to reproduce ordinance 142 framed by the respondent-university, under which it purports to have acted in the instant case. the said ordinance reads as under:on receipt of a report regarding the misconduct of any student at any ..... question before the court of appeal was whether the deputy industrial injuries commissioner, entertaining proceedings under section 47 of the national insurance (industrial injuries) act, 1946 had acted in accordance with natural justice in the exercise of his appellate powers. the court held that the deputy commissioner was not governed by the strict .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1987Guj113; (1987)1GLR437
..... stated hereinabove, the judgment of the bombay high court in dhunjibhoy's case ilr [1888] 13 bom 241 does to lay down any principle of law of universal application. however, this judgment cannot be made applicable when there is a specific provision in the civil procedure code, 1908, with regard to grant or refusal of stay of ..... delhi) and the national textile corporation (gujarat) have preferred appeals and they are pending the state of gujarat also filed an appeal, being first appeal no. 1993 of 1983 on april 18, 1983, which came up for preliminary hearing on march 15, 1984, on the same day it was admitted. the present application has ..... this legislation also was not sufficient to meet the requirements of the developing economy and hence the introduction of 'social control' by enacting the banking laws (amendment) act, 1968. this also failed to achieve the object and hence the nationalization of banks. 39. after the nationalization of banks, the banking companies and in particular respondent .....
Tag this Judgment!Court : Gujarat
Reported in : (1989)1GLR396
..... (1960-i-llj-251) and after overruling the decisions in national union of commercial employees v. m. r. maher, industrial tribunal, bombay, air) 1962 sc 1080; the university of delhi & anr. v. ram nath & ors., (1963-ii-llj-335); madras gymkhana employees' union v. management, (1967-ii-llj-720); cricket club of india ..... invocation of creeds, cults or inner sense of incongruity or outer sense of motivation for or resultant of the economic operations. the ideology of the act being industrial peace, regulation and resolution of industrial disputes between employer and workmen, the range of this statutory ideology must inform the reach of the ..... concerned district panchayats are entitled to contended that their services cannot be terminated except in accordance with the provisions of the industrial disputes act, 1947 (hereinafter called 'the act') notwithstanding the fact that their orders of appointment clearly stated that their employment will terminate on the winding up of the scarcity relief .....
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