Avoid - Judgment Search Results

Owen Vs. Owen

Court: US Supreme Court

..... homestead exemption at the time respondent s judicial lien attached for that reason the lien avoidance provisions in 522 f of the bankruptcy code are not applicable i would therefore affirm ..... debtors were a married couple who had filed a petition in bankruptcy and sought to avoid a finance company s nonpossessory nonpurchase money security interest in their household goods see id .....

Farrey Vs. Sanderfoot

Court: US Supreme Court

..... personal property she retained sanderfoot thus would still be unable to avoid the lien in this case since it fastened only to what had ..... an interest to which a lien attached before it attached to avoid the fixing of the lien on that interest accordingly the judgment of the ..... be used in some later case to allow a spouse to avoid otherwise valid obligations under a divorce court decree page 500 u s .....

Swadeshi Polytex Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)38ITD328(Delhi)

..... mere use shri kharbanda the learned counsel for the assessee contended that the double taxation avoidance agreement between india and federal republic of germany has overriding effect over the provisions of ..... technology and not for outright sale shri tandon conceded that the provisions of double taxation avoidance agreement have overriding effect over the provision of income tax act 1961 he referred .....

Makers Development Services Ltd. Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1992)40ITD185(Mum.)

..... department that the scheme was conceived solely with a view to avoiding payment of capital gains tax the court observed while approving ..... if the only purpose of the amalgamation scheme would have been avoiding capital gains tax liability the matter would have been different ..... of the deeds is clear the appeal to discourage tax avoidance is not of a relevant consideration our attention is then .....

Mohammed Omer Family Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1992)40ITD1(Hyd.)

..... increasingly conducting business through the medium of private trust such arrangements are resulting in tax avoidance namely payment of registered firm s tax which would become payable if the business is ..... year 1985 86 onwards since the existing provisions were misused by some taxpayers for tax avoidance and a large number of association of persons were formed without specifying the shares of .....

Union Bank Vs. Wolas

Court: US Supreme Court

..... provision in the 1978 bankruptcy code it substantially enlarged the trustee s power to avoid preferential transfers by eliminating the reasonable cause to believe requirement for transfers made within ..... purpose of the preference section is two fold first by permitting the trustee to avoid prebankruptcy transfers that occur within a short period before bankruptcy creditors are discouraged from .....

Virginia Bankshares, Inc. Vs. Sandberg

Court: US Supreme Court

..... specific policy analysis of the consequences of recognizing respondents first theory that a desire to avoid minority shareholders ill will should suffice to justify recognizing the requisite causality of a ..... the transaction does not go forward and the resulting injury to minority shareholders is avoided the court s distinction between voting and nonvoting causation does not create clear legal .....

Boudier Christian Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1993)46ITD114(Delhi)

..... the activities performed in that contracting state this will clearly show that the agreement for avoidance of double taxation provided for the taxation of income arising from carrying on of business ..... tax act in our opinion and for the reasons given above the provisions of the avoidance of double taxation agreement particularly article xvi are satisfied and therefore these salaries earn exemption .....

Lalith Kumar Modi Vs. Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)37ITD422(Delhi)

..... entity was used by the assessee for perpetuating the tax avoidance the shares of the investment company also being held by ..... 154 itr 148 and observed that perplexing schemes of tax avoidance should be uncovered and the real intention behind the transaction ..... the capital gain the transaction would not become a device to avoid taxes simultaneously because the investment company would be entitled to .....

inspecting Assistant Vs. Mitsui and Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)39ITD59(Delhi)

..... and was therefore exempt under the provisions of agreement for avoidance of double taxation between india and japan and ii that ..... a permanent establishment after the modification of the double taxation avoidance agreement and the restrictions placed by the reserve bank of ..... submitted that once it was held that the double taxation avoidance agreement between india and japan held the field it would .....