1) the bsods i receive are always with code x09c from hal.dll and x101 (Stop 0x00000101 A clock interrupt was not received on a secondary processor within the allocated time interval)
Both of those errors are hardware errors. So it is almost certainly either drivers or failing hardware. Everything else checks out, and I was already suspicious that it was the GPU based on the failures you were having.
It passed Prime (though you didn't say how long), and Memcheck, and OCCT. That means the CPU cores are at least
reasonably stable, but none of those really push on the GPU at all. And then there's this...
5) i have removed from the control panel > installed programs the Intel HD controlprogram for images .. and than i was able
to run a system rating (withj louzy results for graphis and 3d) but no crash..
What is this program ? a driver ? What does this mean ?
Reinstalling this reintroduced the BSODs (GFX_Win7_64_8.15.10.2761.exe)
Yes, that is the Intel HD graphics driver for the GPU in your chip. Removing and reinstalling the driver was a good test. What is happening is that when you remove the driver, it installs the default ("just get it working, don't do anything fancy") driver, like what it uses in Safe Mode. This works, but doesn't use the full features of the chip. As soon as you install the driver, it activates the full features of the GPU...
And
that's when it dies.
This very likely means that GPU in your Sandy Bridge there is shot. You said the build is brand new. The only last questions I have are this:
1. Check to see if there is a BIOS update for your motherboard. Chances are slim, but maybe it was some weird motherboard bug that they've now fixed. This
might be slightly more likely since you're using an older Sandy Bridge CPU on a new 77 series motherboard (which may not have been tested as rigorously in the rush to release). If the issue is widespread, though, I'm sure they'd be under a lot of pressure to fix it, so there should be a BIOS release or at least a tech note on their website.
2. Did you clean install Windows on it, or did you try to move an installation from an older system? If it was clean, and there isn't a BIOS update (or it doesn't fix it when you do it) then you almost certainly have broken hardware. If you REALLY want to be sure, you could do another clean Windows install, install ONLY the GPU driver (and as little else as is possible) and then test it. If it was a clean windows install, though... It doesn't look good.
The only other thing I'd try is try re-seating the CPU (take it out of the socket, and put it back in). This probably isn't it with the newer LGA style pin-outs, but you never know.
Since you've swapped the PSU, and it seems like the issues are with GPU acceleration (based on the timing of the crashes and the fact that removing the driver "fixes" it), it is most likely in the CPU itself, rather than the motherboard. But... It really could be either of them. There's no way to be absolutely sure without swapping in a different CPU, or trying that CPU on another known-good board.
I'd bet my lunch money on a faulty iGPU in that Sandy Bridge you got there, though.
I'd start the RMA process with your vendor, if you bought it recently, or contact Intel Warranty support if you're past the return window.