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...the said Madhukar had not completed his education and was not ripe enough to start a business. It was only in 1979 that the said Madhukar completed his education and the landlord thought of making...was already in business, there was no question of the appellant's son Madhukar not having the necessary experience and capital for running business. The learned District Judge also held that the...thinking that Madhukar, the landlord's son could have occupied the shop vacated by a barber in 1976 inasmuch as Madhukar was still in college in 1976 and was not ready to start any business...
...(1993) 1 SCC 645 took the view that an establishment running an educational institution or imparting education does not carry on a business, trade or profession.... There is an organised activity between employers and employees to impart education. Such an activity, though may be industry will not be a profession, trade or business for the purposes of Article 19(1)(g..., AIR 1963 SC 1873 this Court held that imparting education is not an industry as the work of the University cannot be assimilated to the position of trade, calling, business or service and hence...
...for the relief of the poor, education or medical relief that carries on a business, regardless of whether or not that business is held by the trust in trust, that is, as a part of its corpus. Even a...education. It is to carry out and fulfil those objects the business is being carried on. Thus, the primary purpose is to carry out the charitable objects and the business is carried on as a means in...—(bb) in the case of a charitable trust or institution for the relief of the poor, education or medical relief, which carries on any business, any income derived from...
...taking management programme under distance education despite the fact that Skyline Business School is not recognised or approved by Aicte/UGC. In 1996, University of Oxford approved the appointment of a...Business School was established in 1997 as its division with the object of imparting high quality education in the field of management at undergraduate and postgraduate levels and in a period of one...and the appellant's Skyline Business School and that the courses conducted by Skyline Business School are not approved by any competent body. The respondents gave the details of their activities and...
...education cannot become a business expenditure merely because he is also the owner or a director of a business in which the son or daughter subsequently takes part.6. It is not the case of...education to the business of which he was the director. Such expenditure does not become business expenditure, merely because the father was in a position to debit the expenditure to the accounts of the...and only after returning he took part in running the business of the firm. It was held by the court that the expenditure incurred on the education of the son before he joined the business was not an...
..., education, business, trade or storage. This order was confirmed on September 28, 1955, by a Single Judge of the Bombay High Court in a group of revision applications: Mrs Dossibai N.B Jeejeebhoy v...let for the purpose of constructing buildings for residence, education, business or trade Section 6(1) of the Act applied was res judicata since it had been finally decided by the High Court between...and Lodging House Rates Control Act, 1947, did not apply to open land let for construction of residential and business premises.4. The rule of res judicata...
...such writ petitions and had held that the main activity of the petitioner is to impart education which is not a business activity nor is a trade and, therefore, the petitioner is not a dealer and is not...Hon'ble Sudhanshu Dhulia, J. (Oral)1. The petitioner is an educational institution. While imparting education to the students, the institute also provides boarding and...Value Aided Tax Act. The contention of the petitioner is that the main activity of the petitioner institute is to impart education to the students, and providing the food to an inmate is merely an...
..., that imparting of education is not and cannot be allowed to become a business. This feature of the scheme naturally set the Government of Gujarat a-thinking — whether in the light of the above...645 that while a person may have a right to establish an educational institution, it can certainly not be treated or operated as a trade or business. The following extract from the judgment brings...can it be a profession within the meaning of Article 19(1)(g). Trade or business normally connotes an activity carried on with a profit motive. Education has never been commerce in this country...
...taught. The business of education is not a trade and it cannot be converted into a purely commercial enterprise. Institutions of this kind should not be encouraged to continue where the interest of the...made claims that the teachers were working for the long time their training requirement could be dispensed with.
It is not in the larger interest of the education that such institution...State. Thus, Article 21-A contemplates right to education flowing from the law to be made which is the 2009 Act, which is child-centric and not institution-centric. Thus, as stated, Article 21-A...
...petitioner to seek permission of Education Officer to perform marriage and secondly, it was not the business of the Education Officer to refuse to grant such permission. If an employee is appointed...
1. The State of Maharashtra through Principal Secretary, Primary Education Department, Mantralaya, Mumbai - 400 032 (Copy to be served on the Government Pleader, High Court of Bombay..., Bench at Aurangabad)
2. The Chief Executive Officer, Zilla Parishad, Hingoli
3. The Education Officer (Primary), Zilla Parishad, Hingoli ... RESPONDENTS...
...purposes of this appeal, it is unnecessary to consider whether the plot was let for residence, education, business, trade or storage. The expression “premises” is defined by Section 5(8) and the material part of the definition is:...that Part II of the Act can apply in areas specified in Sch. II to lands (not being used for agricultural purposes) let for residence, education, business, trade or storage. The material date for ascertaining whether the pl...Section 11, she had to establish that the plot of land leased was “premises” within the meaning of Section 5(8) of the Act and that it was let for residence, education, business, trade or storage. For the...
...institution as an “occupation”, the Court was categorical that this activity could not be treated as “business” or “profession”. This right to carry on the occupation that education is, the same is not put...appointment or nominating students for admissions would be unacceptable restrictions. However, occupation of education was not business but profession involving charitable activity. The State can forbid charging of capitati...educational institutions. Institutions imparting other kind of professional education have not felt aggrieved.7. Be that as it may, for regulating the admission and fixation...
...rendered free. Though education is not a business, it involves collection of reasonable tuition fees as well as hostel charges, where accommodation is provided. Of course, when education is rendered by...consideration is whether “educational purposes” referred to in the above Section has only a restricted meaning covering buildings, where students are imparted education; or whether it has a wider meaning...judgment held that “educational purposes” cover only purposes which have integral, immediate and proximate connection to education. In the reference order, another Division Bench of which one of us is a...
...Commission for seeking all these details and he is also not related to any school and he is not a teacher. The Commission was told that he is doing some small business, not related with education.
...present second appeal. Proceedings Before the Commission:
2. Both the parties made their submissions. The appellant submitted that he had not got the complete information sought by...length of service, their address, etc. He also submitted that mere mention of the name and date of joining of the teacher in the senior list, is not enough for him. In this connection, the Commission...
...certainly not doing any business activity but providing education services and these facts are not in dispute. The similar services carried on the appellant, being identical...education services can neither be treated as a "Business" nor as "Commerce" and therefore, the impugned demand is not sustainable...activity, but providing education services and these facts are not in dispute. Therefore, the service provided by the University is not the business activity itself and is not liable to service tax under...
...business for imparting education by pooling the resources with franchisee. The licensee agreement does not give any right or interest whatsoever in the premises. The infrastructure claimed is only a...dominant intention of the parties to the agreement under consideration was to grant a license to manage and conduct the education business. The substance of this agreement was for conducting the business and not th...use of building and infrastructure. The true legal relation between the assessee and the franchisee was to conduct the business of education under the brand name of NIIT. The amount was not...
...rice mill, has held that the competitor in business cannot seek to prevent the owner of the rice mill from exercising their right to carry on their business. No doubt, imparting education may not...come within the ambit of business, but the competency amongst the institutions imparting education standing on the pedestal of rival competitors being apparent, the petitioners/competitors cannot seek...Flour Mills and others Vs. N. Teekappa Gowda and Bros. and others reported in AIR 1971 SC 246 in the context of a competitor in the business seeking to prevent changing of locat...
...derived from any business carried on by a charitable trust or institution for the relief of the poor, education or medical relief, was not permissible unless “the business is carried on in the course of...of the poor, education, medical relief and the advancement of any other object of general public utility “not involving the carrying on of any activity for profit”. Clause 3(a) of the Memorandum of...only the last head of charitable purpose, i.e “advancement of any other object of general public utility” and not the first three heads i.e relief of the poor, education and medical relief. The...
...consideration the provision of Section 26(2) of the Bihar Shops and Establishment Act, 1953 held that the educational institution imparting education does not carry on business...Bihar Shops and Establishment Act, 1953.
3. The issue whether the word "establishment" covers educational institution imparting education or not stands decided by the..., 1997 while held that the application was not maintainable, dismissed the complaint petition.
The order aforesaid was affirmed by learned single Judge vide impugned order dated 17th...
...counsel appearing for the assessee submits that IIT, Chicago is having a permanent establishment in USA and it is not conducting any business and it is imparting education through internet and any fees...the fees collected to impart distance education in India by IIT, Chicago have to be treated as an income from business or commerce and we are also required to consider the effect of not obtaining any...also not in dispute in the present case what is imparted is an education and IIT, Chicago has not conducted any business in India. If IIT, Chicago has not conducted any business in India, if the...