https://www.taxtmi.com/caselaws?id=8753 A degree from Commercial University, Delhi did not satisfy the qualification for an authorised representative under rule 51 of the Income-tax Rules, 1962, because the rule required a degree in commerce or law from an Indian university incorporated by law. The broader definition of "university" in section 2(f) of the UGC Act, 1956 was held not to control rule 51, which used narrower language. As the institution was incorporated as a company under the Indian Companies Act, 1913 and not by an enactment incorporating a university, the petitioner was not qualified to represent an assessee before income-tax authorities. en-us Wed, 23 Feb 1972 00:00:00 +0530 Tue, 14 Jun 2011 04:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8753 A degree from Commercial University, Delhi did not satisfy the qualification for an authorised representative under rule 51 of the Income-tax Rules, 1962, because the rule required a degree in commerce or law from an Indian university incorporated by law. The broader definition of "university" in section 2(f) of the UGC Act, 1956 was held not to control rule 51, which used narrower language. As the institution was incorporated as a company under the Indian Companies Act, 1913 and not by an enactment incorporating a university, the petitioner was not qualified to represent an assessee before income-tax authorities. Case-Laws Income Tax Wed, 23 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8753