dated 27.3.2009, passed under Sections
254 / 143(3) of the Act, allowed exemption u/s 10(29) of the Act to the
assessee, accepting ... Sections of the two
Acts inasmuch as whereas Section 16(3)(d) of the Airports Authority of
India Act, 1971 talked of an establishment
provisions of section 13 of the Act, could not have
resulted in complete denial of exemption under sections 11 / 12 of the Act.
7.2. That ... granted registration under
section 12A of the Act and was also approved under section 80G(5)(vi) of the
Act, which the assessee was enjoying
under
Section 12A of the Act, which at the relevant time read as:-
" Section 12A . The provisions of Section 11 and Section 12 shall ... institution as
computed under this Act without giving effect to the
provisions of Section 11 and Section 12 exceeds fifty
thousand rupees in any previous
provisions of Section 10(20) of the I.T. Act, Section 3(37) of the General Clauses Act, 1897, Article 12 of the Constitution ... Delhi Act, The Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 , The Punjab Agricultural Produce Markets Act, 1961 and the Gujarat Agricultural Produce Markets Act
registered u/s 12A
of the Income Tax Act vide order dated 02.08.2000 and also registered u/s
80G of the Income Tax Act ... section 2(15) . Hence,
such entities will not be eligible for exemption under section 11 or
under section 10(23C) of the Act if they
mere right to sue is not an actionable claim even. Section 12 of the Sale of Goods Act, 1913 defines 'Conditions and Warranties ... salary, hence, is allowable under Section 37(1) of the Act.
Section 36 (1 )(ii) of the Act under which disallowance has been sustained
section(2) of section 80IC of the Act provides that provisions
contained in sub-section (5) and sub- sections 7 to 12 of section 80IA ... enterprises under this
section. Thus, we deem it fit to note down sub-section(5) and sub- sections 7
to 12 of section 80IA also
registered u/s
12A of the Act on 2nd November, 1979, after being processed u/s 143(1) of the
Income-tax Act, 1961 (hereinafter ... mutual funds were
covered u/s 10(23D) of the Act. These investments are- within the
prescribed modes of investment
several legal requirements like Food Products Order (FPO), 1955 -
Section 3 of the Essential Commodities Act, 1955 provides for regulation of
sanitary and hygienic conditions ... vegetable
products. Meat Food Products Order (MFPO), 1973 - section 3 of the
Essential Commodities Act, 1955 also aims to ensure supply of wholesome
meat food
respondent is dealing in kerosene oil
which is governed by the Essential Commodities Act under the
UP State Government. The kerosene oil is being supplied ... scope for any premium because this
commodity is covered under the Essential Commodities Act ,
regularly monitored by the various Govt. authorities like
