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Additional Director Of Income Tax ... vs Indo Soviet Medicare And Research ... on 30 January, 2004
cites
Commissioner Of Income-Tax, ... vs Academy Of General Education, Manipal on 26 August, 1983
(1) CIT v. Academy of General Education (1984) 150 ITR 135 (Kar);
Governing Body Of Rangaraya Medical ... vs Income-Tax Officer, A-Ward on 8 December, 1975
(2) The Governing Body of Rang Raya Medical College v. ITO (1979) 117 ITR 284 (AP);
Secondary Board Of Education vs Income-Tax Officer, Ward "E" on 5 January, 1972
(3) Secondary Board of Education v. ITO (1972) 86 ITR 408 (On);
Commissioner Of Income-Tax Gujarat-Iv vs Sindhu Vidya Mandal Trust on 6 March, 1982
(4) CIT v. Sindhu Vidhya Mandal Trust (1983) 142 ITR 633 (Guj);
Birla Vidhya Vihar Trust vs Commissioner Of Income-Tax, Central I on 4 May, 1981
(5) Birla Vidhya Vihar v. CIT (1982) 136 ITR 445 (Cal):
Additional Commissioner Of Income-Tax ... vs Surat Art Silk Cloth Manufacturers ... on 19 November, 1979
(6) Addl. CIT v. Surat Art Silk & Cloth Manufacturers Association (1980) 121 ITR 1 (SC).
Bihar Institute Of Mining And Mine ... vs Commissioner Of Income-Tax on 1 December, 1993
Similarly, ratio of decision in the case of Bihar Institute of Mining & Office Surveys v. CIT (1994) 208 ITR 608 (Pat) is not applicable to the appellant which was not running any coaching centre or holding any tutorial classes. It held regular courses in Russian language as well as in para-medical and training courses. It is not necessary to spend any surplus money in the same year. The requirement of Section 10(22) is fulfilled if the appellant carries on educational activities and spends money collected while carrying educational activities for educational purposes."