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M/S Kammavari Sangha, vs Department Of Income Tax on 17 June, 2016 cites

Miss Mohini Jain vs State Of Karnataka And Ors on 30 July, 1992

Therefore, we are of the view that the receipts of the assessee from the parents of students is nothing but capitation fees and once capitation fee is charged for admission of the students by the educational institution, the educational institution can be held that it is not engaged in charitable activities, but selling the education in the light of the judgment of the Hon'ble Supreme Court in the case of Ms. Mohini Jain v. State of Karnataka & Ors. (1992) 3 SCC 666 wherein the Hon'ble Supreme Court has held that capitation fees was nothing but price of selling education and such "teaching shops" were contrary to the Constitutional scheme and abhorrent to our Indian culture.
Supreme Court of India Cites 25 - Cited by 330 - K Singh - Full Document

Meenglas Tea Estate vs Its Workmen on 22 February, 1963

5. The learned CIT[A] erred in holding that the appellant has not lead any evidence to counter to the observation of the learned A.O. for having relied on the evidence on 7 persons without appreciating that it was elementary principle of jurisprudence that the person should know what the accusation he had to face and the evidence on the basis of which such accusation was made to study the same and cross-examine the same having regard to the ratio of the decision of the Hon'ble Supreme Court in the case of MEENGLAS TEA ESTATE v. THE WORKMEN reported in 1963 AIR 1719 [SC] consequently, the evidence relied upon by the learned A.O. to render such finding was in violation of the principles of natural justice consequently, such finding on the basis of which the exemption u/s.11 was denied required to be vacated having regard to the ratio of the decision of the Hon'ble ITAT in the case of COLONISERS reported in 41 ITD 57 and unreported decision of the Hon'ble Bombay High Court RW PROMOTIONS P. LTD., in ITA No.1489 of 2013 dated 13/0712015.
Supreme Court of India Cites 2 - Cited by 240 - M Hidayatullah - Full Document
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