Avoid - Judgment Search Results

Stenberg Vs. Carhart

Court: US Supreme Court

..... lower courts failed to identify the narrower construction that consistent with the text would avoid any constitutional difficulties fourth the majority speculates that some nebraska prosecutor may attempt ..... by the states a hostility that casey purported to rejectp d the majority assiduously avoids addressing the actual standard articulated in casey whether prohibiting partial birth abortion without .....

Hill Vs. Colorado

Court: US Supreme Court

..... and may justify a special focus on access to health care facilities and the avoidance of potential trauma to patients associated with confrontational protests moreover rules providing specific ..... his opposition to government policy in vulgar language is because offended viewers can effectively avoid further bombardment of their sensibilities simply by averting their eyes cohen v california 403 .....

income Tax Officer Vs. Chloride India Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2000)75ITD69(Kol.)

..... at source under s 195 read with the double taxation avoidance agreement dtaa between united kingdom and india which came into effect on ..... into by and between the countries so that double taxation is avoided a situation may again arise in such case where the ..... after the coming into effect of the convention of double taxation avoidance agreement and accordingly the provisions of art 12 2 will apply .....

income Tax Officer Vs. Chloride India Ltd.

Court: Kolkata

Reported in: [2001]75ITD69(Cal),[2001]75ITD69(Cal)

..... into by and between the countries so that double taxation is avoided a situation may again arise in such case where the provisions ..... we have already extracted clause 2 of article 13 of the dtaa on a bare reading of the provisions it is evident as ..... created after the coming into effect of the convention of double taxation avoidance agreement and accordingly the provisions of article 12 2 will apply .....

Smt. Aruna A. Brat Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)75TTJ(Pune.)675

..... that there was a systematic plan right from the beginning to avoid tax and various agreements entered into including the partnership deed was ..... not justified in holding that such arrangement was a device to avoid the tax according to him the commissioner appeals was not justified ..... was held that creation of partnership was with a view to avoid tax on capital gains and therefore such transaction can be .....

Miller Vs. French

Court: US Supreme Court

..... equitable discretion raises constitutional questions the canon of constitutional doubt permits the court to avoid such questions only where the saving construction is not plainly contrary to congress ..... review provided in the statute fails to control district court error the same interpretation avoids the improper provisional termination of relief that is constitutionally necessary the risk of an .....

Pilcom Vs. Income Tax Officer

Court: Kolkata

Reported in: [2000]77ITD218(Cal)

..... manner it is contended that inasmuch as the double taxation avoidance agreements dtaa exist between india on the one hand and australia ..... new zealand sri lanka and kenya with whom double taxation avoidance agreements exist8 85 000 vii guarantee money paid to pakistan ..... new zealand sri lanka and kenya with whom double taxation avoidance agreements exist 8 85 000 payment to the cricket association .....

Pilcom Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2001)77ITD218(Kol.)

..... manner it is contended that inasmuch as the double taxation avoidance agreements dtaa exist between india on the one hand and australia england ..... england new zealand sri lanka and kenya with whom double taxation avoidance agreements exist 5 various arguments were taken up by both ..... is no such conflict and in respect of matters where the dtaa is totally silent the provisions of indian income tax act .....

Leonhardt Andra Und Partner, Gmbh Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (2001)167CTR(Cal)576,[2001]249ITR418(Cal)

..... and the term royalty not being included in the agreement for avoidance of double taxation and had the present contract of 1980 ..... it therefore royally having not been included in the double taxation avoidance agreement as also in the contract of 1974 the statutory ..... present caseinasmuch as royalty was not defined in the agreement for avoidance of double taxation between india and germany and as such .....

Rameshchandra Shamjibhai Raniga Vs. State of Gujarat

Court: Gujarat

Reported in: (2000)4GLR1

..... government should not be restored to previous owners as such restoration may lead to avoidable discrimination the committee also suggested that the repeal bill should contain a provision for ..... to fortuitous circumstances still retain possession of the vested land it is submitted that to avoid discrimination between the two different categories of land owners discrimination cannot be held justified .....