Avoidable Consequences - Judgment Search Results

Harihar Kesholal Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: AIR1951All498; [1951]19ITR52(All)

..... of fact given by the tribunal the transaction can be avoided and consequently proviso 3 to section 5 excess profits tax act did ..... consideration to this matter when it is raised before him we consequently do not decide the question of these losses which properly ..... was shifted according to the tribunal for the specific purpose of avoiding liability to excess profits tax these are questions of fact .....

Bengal Agency and Stores Syndicate and ors. Vs. Stores and Engineering ...

Court: Kolkata

Reported in: AIR1952Cal411

..... an order striking but the defence the earnestness with which it has been trying to avoid the consequences of the non compliance with the order of june 12 is certainly guarantee of ..... the appropriate steps i do not think in this case i ought to visit the consequences of those mistakes on the deft i feel that on this appeal i have power .....

S.A. Seshadri Ayyangar Vs. A. Narayana Nair

Court: Chennai

Reported in: AIR1951Mad640; (1950)2MLJ396

..... the regulation expired the trial would necessarily cease and the man would go free to avoid these consequences special legislative provision is sometimes made to the effect that notwithstanding the expiry of .....

Manicklall Dutt Vs. S. DabiruddIn Ahmed

Court: Kolkata

Reported in: AIR1951Cal236,54CWN572

..... regarded as a tenant that the act of 1948 expressly said with a view to avoid such consequence that such a tenant would not be deemed to be a tenant therefore in .....

Dake Bagarti and ors. Vs. Mukunda Khamari and anr.

Court: Orissa

Reported in: AIR1951Ori101

..... above makes it clear that the consequence of the absence of such a signature can be avoided by moving the ruler through the ..... registrable deed of conveyance for the purpose of determining their consequences on affectation or otherwise of the title by the transfer ..... world including the parties or privies to it gountia cannot avoid the transaction by accepting a surrender from the occupancy tenant .....

Bishambher Vs. Roomal and ors.

Court: Allahabad

Reported in: AIR1951All500

..... being carried out having already suffered humiliation and disgrace in consequence of his indecent conduct being found out in order to avoid physical violence to his person he consented to suffer further ..... persuaded to release him on condition that those who had assembled would punish him suitably consequently the accused considered in good faith that as the complainant had outraged the modesty of .....

Commissioner of Income-tax, West Bengal Vs. Calcutta Agency Ltd.

Court: Supreme Court of India

Reported in: AIR1951SC108; [1951]19ITR191(SC); (1951)IMLJ366(SC); [1950]1SCR1008

..... that the agreement was entered into with a view to avoid the publicity of an action against the managing agents and consequent exposure and scandal and in order to maintain the managing ..... had come to the conclusion that the payment was made by the assessed company to avoid any danger of public exposure or to save itself from scandal or in order to .....

New Jersey Ins. Co. Vs. Division of Tax Appeals

Court: US Supreme Court

..... s 313 281 u s 319 furthermore such an interpretation would have absurd consequences under it a company could avoid taxation completely by merely borrowing a few million dollars two days before ..... tax exempt bonds as well as certain reserves from the property subject to tax to avoid the possibility that occasionally this formula might produce page 338 u s 677 no tax .....

Commissioner of Income-tax Vs. Proprietors of The Hindu

Court: Chennai

Reported in: AIR1950Mad671; [1950]18ITR237(Mad)

..... discontinuance or succession this is a consequence which unless driven to hold otherwise one should avoid we were reminded by learned ..... according to their natural meaning lead to anomalies or absurd consequences it would be legitimate to examine their statutory context ..... been a succession and 6 to the anomalous and arbitrary consequences resulting from an acceptance of the construction contended for .....

Labor Board Vs. Mexia Textile Mills, Inc.

Court: US Supreme Court

..... contrast is at times glaring this has two consequences that are to be deprecated in the administration of the federal courts and they are avoidable without aiming at the moon by taking .....