Judgment Search Results Home > Cases Phrase: tezpur university act 1993 section 3 the university Sorted by: recent Court: gujarat Page 1 of about 188 results (0.246 seconds)

Saurashtra Education Foundation Vs. Commissioner of Income Tax

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 .....

Commissioner of Income-tax, Gujarat Vs. Dhirajben R. Amin

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 .....

Kolasani Sai Yaswanth Reddy Vs. State of Gujarat and Others

Court : Gujarat

..... passed 10 + 2 examinations from schools situated within the state of gujarat excluding students from outside state. on the context of national council for teachers education act, 1993 and national council for teachers education (recognition, norms and procedure) regulations, 2009, and gujarat educational institutions (pre-primary and primary teachers training college) ..... , to develop his potential, each will be able, in his own way, to manifest his faculty fully. the philosophy and pragmatism of universal excellence through universal equal opportunity is part of our culture and constitutional creed. (para 16) 7.1 there is no gainsaying that merit is the pre-dominant ..... , 2014 for admission to the state quota seats in karnataka government colleges and institutions, and karnataka government quota seats in private colleges/ institutions/deemed universities. the relevant portion of the rule contained in the information bulletin, was as under, 2.1. no candidate shall be admitted to a professional .....

Commissioner of Income-tax Vs. City Gold Entertainment (P.) Ltd.

Court : Gujarat

..... force in any part of india; or (h) any trust; or (i) any university established or incorporated by or under a central, state or provincial act and an institution declared to be a university under section 3 of the university grants commission act, 1956 (3 of 1956); or (j) any government of a foreign state or a foreign enterprise or any ..... a person to arrange advertisement, broadcasting, telecasting etc. he has relied upon a decision of the apex court in the case of associated cement co. ltd. v. cit [1993] 201 itr 435/67 taxman 346 wherein it is held that section 194c(1) had a wide import and covered "any work" which could be got carried out through ..... law: "whether, the appellate tribunal was right in law in holding that cinecasting/distribution of movies would be outside the purview of section 194c of the income tax act, 1961 requiring tax deduction at source?" 3. the assessee firm which runs a multiplex theatre had an agreement with the distributor of certain movies for exhibiting films in .....

Tata Teleservices Limited Vs. State of Gujarat and Another

Court : Gujarat

..... such draft dated 11.11.1993 and clause 53 of the said 'agreement' provided for arbitration and therefore, the claim raised by the appellant had to be settled by reference to ..... para no.31 and 32 as under: "31. in rickmers verwaltung (supra), the appellant contended that though the agreement drawn up on 11.11.1993 was not formally signed by the parties, the contemporaneous correspondence between them showed that a binding contract came into existence between the parties in terms of ..... three different companies. they are the licensees authorised to provide telecommunication services to their customers under the provisions of the telecom regulatory authority of india act, 1997 ('trai act' for short). 2. the customer application form/subscriber's application form/customer enrollment form provided by the petitioners with terms and condition attached to .....

United India Insurance Co.Ltd. and Others Vs. V.M. Vasant

Court : Gujarat

..... it a reverse case. the court but propounded the very principle that what matters is the substance of the order, not its form. the registrar of the university, while communicating the order of termination of services of the probationer lecturer, used the words inquiry or charges . the contention raised on behalf of the respondent- ..... be true in the preliminary inquiry. (para 29) (emphasis supplied) 5.4 in dipti prakash benerjee vs. satyendra nath bose national center for basic sciences, [(1993) 3 scc 60], the supreme court stated, if findings were arrived at in an enquiry as to misconduct, behind the back of the office or without a ..... inquiry was to assess overall performance and thereby to judge the suitability of the probationer/temporary employee for continuing him in service, or to investigate some acts of misconduct about which the allegations were levelled against him where the foundational facts were allegations or misconduct inquired and a decision taken keeping the employee in .....

B.M. Patel Education Trust Vs. Hemchandracharya South Gujarat Universi ...

Court : Gujarat

..... trust v. gujarat university (supra), this court held that it is obligatory for the university to grant affiliation to an institute that has received recognition ..... case of sampurnand sanskrit university v. state of uttar pradesh (supra) has held that the norms, guidelines and standards made by the council will supersede any standards which may have been made by the university grants commission or state government for teachers education in the university and the institutions. any other interpretation will defeat the object and purpose of ncte act, 1993. in sarvoday charitable .....

Director of Income-tax (Exemption) Vs. Ahmedabad Management Associatio ...

Court : Gujarat

..... , lok shikshana trust (supra) and the assessee is not entitled to claim the benefit of exemption under section 10(23c)(iiad) of the act since the same was meant for any university or other educational institution existing solely for educational purposes and not for the purposes of profit and the assessee did not quality for the same ..... decision relied upon by the tribunal. 3.2 shri bhatt, learned counsel appearing on behalf of the appellant has also relied upon the decision in the case of osmania university teachers' association v. sate of andhra pradesh reported in 334 itr 303 (andhra pradesh) (sic). shri bhatt, learned counsel appearing on behalf of the appellant has also ..... assessee that as such the tribunal has also dealt with and considered in detail the decision of this court in the case of cit v. sorabji nusserwanji parekh [1993] 201 itr 939/66 taxman 411 as well as in the case of saurashtra education foundation (supra) and has rightly observed that as such the aforesaid decisions .....

Hajinural Hasan Master Charitable Trust Vs. State of Gujarat and Other ...

Court : Gujarat

..... . mother provincial (supra) the standards concern the body politic and are dictated by considerations of the advancement of the country and its people. therefore, if universities establish syllabi for examinations they must be followed, subject however to special subjects which the institutions may seek to teach, and to a certain extent the state ..... efficiency and excellence in the field of school education and, therefore, it is expected of the minority institutions wp(c) nos. 2845/1992 and 4291/1993 page 11 to select the best teacher to the faculty. to provide and enforce any regulation, which will practically defeat this purpose would have to be avoided ..... article 30(1)." the judgment in sindhi education society v. chief secretary, government of nct of delhi,(2010) 8 scc 49, again interpreting various provisions of the act, after exhaustively surveying the previous decisions on the interpretation of article 30, stated that: "100. the power to regulate, undisputedly, is not unlimited. it has .....

Guj State Textile Corp. and Officers and Techn. Union and Others Vs. G ...

Court : Gujarat

..... in accordance with section 3 of the grundgesetz of the german federal republic, and clause 7, section 123 of the mexican constitution, the principle is given universal significance (vide:international labour law by istvan szaszy p. 265). the preamble of the constitution of the international labour organisation recognises the principle of 'equal ..... mentioned eleven specified textile mills are neither governed by such service rules nor have they been given benefits of the pay commissions. 6. in the year 1993, the respondent-corporation made a reference to the board for industrial and financial reconstruction (b.i.f.r.) in pursuance of which the b.i. ..... the eleven specified textile mills, which stood transferred and vested in the respondent-corporation, pursuant to the enactment of the gujarat closed textile undertakings (nationalization) act, 1986. therefore, the respondent-corporation is the real owner of all the eleven specified textile mills. 9.1 learned counsel dr. sinha submitted that the .....