Avoid - Judgment Search Results

The Commissioner of Income-tax, Madhya Pradesh and Bhopal Vs. Sodra De ...

Court: Supreme Court of India

Reported in: AIR1957SC832; [1957]32ITR615(SC); (1958)IMLJ1(SC); [1958]1SCR1

..... and wife and minor children in some parts of the country avoidance of taxation by this means has attained very serious dimensions the ..... minor children there is also a growing and serious tendency to avoid taxation by the admission of minor children to the benefits of ..... and wife and minor children in some parts of the country avoidance of taxation by this means has attained very serious dimensions the .....

Textile Workers Vs. Lincoln Mills

Court: US Supreme Court

..... is wholly jurisdictional and as such bristles with constitutional problems under article iii to avoid page 353 u s 478 them interpolation of substantive regulation has been proposed from ..... in carrying out the constitutional power over bankruptcy required the availability of federal jurisdiction to avoid expense and delay nothing pertaining to 301 suggests vesting the federal courts with sweeping .....

United States Vs. Witkovich

Court: US Supreme Court

..... court below was further guided by the principle that requires courts when construing statutes to avoid constitutional doubts to hold that the statute intended to give an official the unlimited ..... active alien communists pending deportation hearings was sustainable under 242 a the national interest in avoiding recurrence of past communist activity for which appellee is being deported should at least .....

Watkins Vs. United States

Court: US Supreme Court

..... the nature of the proceedings themselves might make the question under inquiry sufficiently clear to avoid the vice of vagueness but these sources often leave the matter in grave doubt p ..... concerned we should afford to congress the presumption that it takes every precaution possible to avoid unnecessary damage to reputations some committees have codes of procedure and others use the executive .....

Grunewald Vs. United States

Court: US Supreme Court

..... part of the conspiracy that the defendants and co conspirators would make continuing efforts to avoid detection and prosecution by any governmental body executive legislative and judicial of tax frauds ..... part of the conspiracy that the defendants and co conspirators would make continuing efforts to avoid detection and prosecution by any governmental body of tax frauds perpetrated by the defendants .....

Libson Shops, Inc. Vs. Koehler

Court: US Supreme Court

..... of corporate property for the principal purpose of tax evasion or avoidance footnote 8 and that section is inapplicable here since there ..... was no finding that tax evasion or avoidance was the principal purpose of the merger the fact that ..... principal purpose for which such acquisition was made is evasion or avoidance of federal income or excess profits tax by securing the .....

Vadilal Ichhachand Vs. Commissioner of Income-tax, Bombay North, Kutch ...

Court: Mumbai

Reported in: [1957]32ITR569(Bom)

..... the income tax and super tax if any which would have been avoided if the income as returned by such person had been accepted as ..... the 18th of october 1953 which was accepted has led to no avoidance of tax therefore obviously the return that has to be taken into ..... account is the return which if accepted would have avoided tax and which was not accepted in our opinion therefore the tribunal .....

Gorantla Butchaiah Chowdary and ors. Vs. State of Andhra (Now Andhra P ...

Court: Andhra Pradesh

Reported in: [1958]9STC104(AP)

..... it is necessary to extend the exemption to these transactions to avoid double taxation it is true that in the previous decision ..... it was indicated that the object underlying the exemption was the avoidance of double taxation on the foreign trade of this country which ..... the nation s economy but the double taxation sought to be avoided consisted in the imposition of export duty by the central government .....

V. Guruviah Naidu and Brothers and ors. Vs. the State of Madras and or ...

Court: Chennai

Reported in: [1957]8STC690(Mad)

..... learned counsel for the petitioners contended that the theory that facility of collection or checking avoidance of evasion would justify regulation or restriction on the right guaranteed was unsound and ..... the sale of goods which immediately precedes retail distribution for collecting it and for avoiding double taxation it is necessary that certificates shall always be quoted by registered persons .....

M.A. Muthiah Chettiar Vs. SA. Ganesan and anr.

Court: Chennai

Reported in: (1958)1MLJ110

..... did not fall within the definition of corrupt practice which would avoid the election within section 100 1 the petition itself was not ..... the corrupt practice set out in the petition as grounds for avoiding the petitioner s election some were amendments which sought to ..... of a corrupt practice which if proved would be capable of avoiding an election mr nambiar therefore urged that we should examine the .....