Avoid - Judgment Search Results

Bfp Vs. Resolution Trust Corporation

Court: US Supreme Court

..... 42 1979 statutory words should be given their ordinary meaning a trustee is authorized to avoid certain recent pre bankruptcy transfers including those on foreclosure sales that a bankruptcy court ..... pertinent to this case but that cannot be so there invoking principles of constitutional avoidance we recognized a plain statement rule whereby congress could supplant state powers reserved under .....

Deputy Commissioner of Vs. Cit Alcatel

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1993)47ITD275(Delhi)

..... important aspect that the commissioner a noted was that on comparison the double taxation avoidance agreement entered into with france did not provide for supervisory activities as amounting to ..... having a permanent establishment in india unlike the other double taxation avoidance agreement entered into with some other countries therefore this was added as an additional .....

Supreme Court Advocates-on-record Association and Another Vs. Union of ...

Court: Supreme Court of India

Reported in: AIR1994SC268; JT1993(5)SC497; (1993)4SCC441; [1993]Supp2SCR659

..... date of an anticipated vacancy and the appointment should be duly announced soon thereafter to avoid any speculation or uncertainty this schedule should be followed strictly and invariably in the ..... transfer of a once transferred judge without his consent but ordinarily the same must be avoided unless there exist pressing circumstances making it unavoidanble ordinarily a transfer effected in public .....

Sturdia Chemicals Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1994)48ITD338(Mum.)

..... should be exposed justice chinnappa reddy has noticed the change in judicial attitude to tax avoidance devices justice reddy mentioned that in the country of its birth the principles of westminster ..... circumstances narrated before us the question before us is whether the transfer was effected to avoid the tax the transfer was routed through a subsidiary company in such transfer statute grants .....

Mine Workers Vs. Bagwell

Court: US Supreme Court

..... contempt penalty may be imposed because civil contempt sanctions are viewed as nonpunitive and avoidable fewer procedural protections for such sanctions have been required to the extent that such ..... because the trial court established a prospective fine schedule that 835 the union could avoid through compliance the fines are civil in character neither theory satisfactorily identifies those contempt .....

Agencia Geral (P.) Ltd. Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1993)45ITD243(Pune.)

..... correct legal position is that where a specific provision is made in the double taxation avoidance agreement that provision will prevail over the general provisions contained in the income tax ..... above empowers the assessee to seek necessary relief before the ito because the agreement for avoidance of double taxation with singapore was an extraordinary provision governing both the governments and as .....

Shree Ganesh Chhababhai Family Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1993)47ITD581(Ahd.)

..... in creating the above artificial entities with the sole object of avoidance of payment of tax he applied the principle laid down by ..... leading to a device the whole object of which is to avoid tax and whether the transactions are such that judicial process could ..... of no ambiguity there is no scope for consideration of tax avoidance that principle would not be applicable in cases where all surrounding .....

Ayer Mani'S Rubber Estate Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1993)46ITD429(Mad.)

..... to inter head adjustments 17 but as pointed out earlier we have the double taxation avoidance agreement concluded by the government of india and the government of malaysia this agreement introduces ..... profits inasmuch as interest income is dealt with separately in article 12 of the said avoidance agreement in other words even though normally interest income of the type under consideration could .....

Aeg Aktiengesselschaft Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1994)48ITD359(Bang.)

..... and hence article viiia 4 of the amended agreement on avoidance of double taxation between india and federal republic of germany ..... vii and article viiia 4 of the amended double taxation avoidance agreement between the two countries the cit appeals also took ..... be conflict between the national tax law and the double taxation avoidance agreement between the two countries the provisions of the latter .....

Satrughna Adak Vs. Sonali Adak Nee Tung

Court: Kolkata

Reported in: 1993CriLJ1892,II(1993)DMC263

..... mind to the question whether the opposite party was willingly avoiding service or wilfully neglecting to attend the court and be ..... when the magistrate was satisfied that the husband was wilfully avoiding service or wilfully neglecting to attend the court in such ..... has not recorded his satisfaction that the husband was wilfully avoiding service or that on being served with notice was wilfully .....