Avoid - Judgment Search Results

V.N.M. Arunachala Nadar Vs. the Commissioner of Excess Profits Tax

Court: Chennai

Reported in: (1957)2MLJ17

..... two partnerships were brought about for the main purpose of avoidance or reduction of liability to excess profits tax a further ..... that the main purpose of forming the partnerships was the avoidance or reduction of liability to excess profits tax even with ..... the conclusion that the main purpose in forming the partnerships was avoidance or reduction of liability to excess profits tax 29 since .....

C.W. Spencer Vs. the Income-tax Officer

Court: Chennai

Reported in: (1956)2MLJ518

..... instead of being divided or distributed the surtax applies whether the avoidance was accomplished through the formation or use of only one ..... needs of the business shall be determinative of the purpose to avoid surtax unless the corporation by the clear preponderance of the ..... the possibility of using the name of the company to avoid tax liability was removed the possibility indeed it would normally .....

C. W. Spencer and Others Vs. Income-tax Officer, Madras.

Court: Chennai

Reported in: [1957]31ITR107(Mad)

..... instead of being divided or distributed the surtax applies whether the avoidance was accomplished through the formation or use of only one ..... needs of the business shall be determinative of the purpose to avoid surtax unless the corporation by the clear preponderance of the ..... of the company should not be discouraged but accumulation for avoidance of tax liability had to be prevented that was just .....

Smith Vs. East Elloe Rural District Council and Others

Court: House of Lords

..... construction would produce results so absurd that it should be avoided if fairly avoidable but also that it is grammatically unsound in that the ..... whether either of them is susceptible of an interpretation which would avoid that result i take a case like the present case where ..... been ignorant that a wrongdoer cannot rely on general words to avoid the consequences of his own dishonesty as i have said we .....

C.W. Spencer and ors. Vs. Income-tax Officer, City Circle Ii, Madras

Court: Chennai

Reported in: AIR1957Mad133

..... instead of being divided or distributed the surtax applies whether the avoidance was accomplished through the formation or use of any one ..... needs of the business shall be determinative of the purpose to avoid surtax unless the corporation by the clear preponderance of the ..... the possibility of using the name of the company to avoid liability was removed the possibility indeed it would normally be .....

Slochower Vs. Board of Education

Court: US Supreme Court

..... city charter provides that whenever a city employee utilizes the privilege against self incrimination to avoid answering before a legislative committee a question relating to his official conduct his employment ..... provides that whenever an employee of the city utilizes the privilege against self incrimination to avoid answering a question relating to his official conduct his term or tenure of office .....

Mannava Venkayya and ors. Vs. Kanneganti China Punnaiah

Court: Andhra Pradesh

Reported in: 1957CriLJ624

..... against under sections 107 117 and 123 cr p code could avoid imprisonment by security if he chose shows that the detention under ..... detention follows only if security is not furnished and could be avoided or terminated by furnishing security article 22 4 to 7 applies ..... to cases where detention is compulsory and cannot be avoided by giving security 7 i hold therefore that there is a .....

Hari Kishen and ors. Vs. Hira and ors.

Court: Punjab and Haryana

Reported in: AIR1957P& H89

..... reversionary rights after her death if the chances of the collaterals avoiding the transaction are very remote and the court considers these chances ..... the sale by her on the 7th june 1946 cannot be avoided by the collaterals now section 14 1 of the hindu ..... be without necessity in the present case and it has been avoided successfully by the collaterals this circumstance however cannot restore the .....

Keshav Nilkanth Joglekar Vs. the Commissioner of Police, Greater Bomba ...

Court: Supreme Court of India

Reported in: AIR1957SC28; 1957(0)BLJR260; (1957)59BOMLR87; 1957CriLJ10; [1956]1SCR653

..... notice save such as may be imposed by circumstances which cannot be avoided i find it impossible in the present case to say that ..... considered is whether the delay in sending the report could have been avoided 14 it was contended that as section 7 required that the ..... hold that the delay in sending the report could not have been avoided by the commissioner and that when they were sent by him .....

Ramanatha Sastrigal Vs. Alagappa Chettiar and ors.

Court: Chennai

Reported in: (1956)2MLJ157

..... 53 1 of the transfer of property act that the suit to avoid a transfer must be on behalf or for the benefit of all ..... unequivocal conduct disclosing that he knew of the transaction and treated it as avoided by him that was a case which arose after the amendment but ..... of section 53 1 which provides thata suit instituted by a creditor to avoid a transfer on the ground that it has been made with intent .....