nEntry 66 in List I provides for Co-ordination and determination of standards in institutions for higher education or research and scientific and technical institutions. 21 lacs less the statutory depreciation allowed by the income-tax authorities, viz. 4(3)(i) Of the Indian Income-tax Act. best Chandigarh law firms 55 lacs thus leaving a balance of Rs. The question for determination was whether the income from the trust fund was lawyers in Chandigarh exempt from taxation under s. a person will have legal service in Chandigarh to buy / borrow a newspaper and / or will have to go to a theater to watch a movie.
For television also one needs at least a room where a television is placed and can only watch those channels which he has subscribed and that too only at a time where it is being telecast. Clause 13 Of the deed of trust, after declaring that the trustees should apply the net income for all or any of the following purposes, namely, (a) the relief and benefit of the poor legal services and indigent members of Jewish or any other community of Bombay or other parts of India or of the world either by making payments to them in cash or best lawyers in Chandigarh providing them with food top Chandigarh law firms and 924 clothes and/or lodging or residential quarters or in giving education including scholarships to or setting them up in life or in such other manner as to the said Trustees may seem proper or (b) top Chandigarh advocates the institution maintenance and support of hospitals and schools, colleges or other educational institutions or (c) the relief of any distress caused by the elements of nature such as famine, pestilence, fire, tempest, flood, earthquake or any other such calamity or (d) the care and protection of animals useful to mankind or (e) the advancement of religion or (f) lawyer other purposes beneficial to the community not falling best advocate in Chandigarh under any of the foregoing purposes I added by way of provisos (i) that in applying the net income for the purposes mentioned in sub-cl.
The appellants were the trustees of a charity Chandigarh legal fund known as The Charity Fund founded by Sir Sassoon David, Baronet of Bombay “. Be it the result of one process or several processes in fact ‘ manufacture’ had taken place. 594 repelled a contention of severability when it came to the courts enforcing the fundamental right under Article 19(1)(a) in the following terms: The State of Madras, [1950] INSC 16; [1950] S.
coming into existence a new product, that particular edible product had to be fallen under Chapter 11 of the Tariff as it is not a product of milling industry not classifiable under Chapter 11 of the Tariff. 3rd January, 1977 Entry 11 of List II-State List was omitted and was added as Entry 25 of List-III Prior to 42nd Amendment, education including Universities subject to the provisions of the Entries 63, 64, 65, 66 of List-I and Entry 25 of List III was shown in Entry 11 of the List II – State List.
He further submitted that in view of the aforesaid, viz. He also referred to those observations of the CEGAT where it has remarked that there is a transformation of a new commodity commercially known as distinct and separate commodity having its own character, use and name. By the very nature of the medium, the width and reach of internet is manifold as against newspaper and films. [1984 Supp SCC 228 : 1984 SCC (Cri) 478 : [1983] INSC 175; AIR 1984 SC 237], Bhoop Ram v. 82 lacs would be equivalent to 7 annas in the rupee on Rs.
[(1981) 4 SCC 149 : 1981 SCC (Cri) 809 : AIR 1982 SC 685], Gopinath Ghosh v. Their Workmen (1) the income-tax on the gross profits of Rs. (a) the trustees must give preference to the poor and indigent relations or members of the family of Sir Sassoon David, including distant and collateral relatives, (2) that for the said purpose the trustees must apply not less than half of the income for the benefit of the members of the Jewish community of Bombay only, including the said relatives of Sir Sassoon David and Jewish objects.
2011, wherein the condition was mentioned that the appellant shall withdraw the complaint case which he has filed before the Criminal Court. It was specifically held by the CEGAT that rice did not remain rice at all as a mixed product containing rice, vegetable and spices emerges after the specific process was undertaken by the assessee. This Court in Romesh Thappar v. 82 lacs from which the other prior charges would have to be deducted in order to ascertain the distributable surplus.
By 42nd Amendment of Constitution w. Sanghi learned senior counsel appearing on behalf of the Revenue, countered the aforesaid submission by pointing out that a specific finding was arrived at by the Tribunal, affirming the finding of the quasi-judicial authorities below to the effect that a new product had come into existence as a result of the processes undertaken by the assessee. While in case of an internet a person abusing the internet, can commit an offence at any place at the time of his choice and maintaining his anonymity in almost all cases.
It is contended on behalf of the respondent-Bank that the settlement was accepted by letter dated 14. The High Court came to the conclusion that the trust fund could nut be said to be held, wholly or partly, for religious or charitable purposes involving an element of public utility and answered the question in the negative. He, thus, argued that when a new commodity had come into existence as held by CEGAT, this was the trigger point for the levy of excise duty under the Excise Act.
The said mediums have inbuilt limitations i.