Avoidable Consequences - Judgment Search Results

Hafeezunnisa Begum and ors. Vs. Income-tax Officer, B-iii, B. Ward, Hy ...

Court: Andhra Pradesh

Reported in: AIR1964AP342; [1964]54ITR643(AP)

..... to distribute profits in names of several members of family and consequently avoiding paying tax on higher slab aim of section 64 is prevention ..... for reading a restriction into the significance of that word the consequence was that this disabled the income tax department to include the ..... the names of the several members of the family and thus avoid paying tax on a higher slab it could therefore be .....

Siddheswar Paul Vs. Prakash Chandra Dutta

Court: Kolkata

Reported in: AIR1964Cal105,68CWN30

..... a valid legal tender as required by it and may not thus be effective to avoid the consequences of default under that section thereby rendering section 22 3 ineffective in those cases ..... the relative fictional tender would relate back to the said last mentioned time for avoiding the adverse consequences of non payment or non deposit within the said time it does not certainly .....

School Dist. of Abington Tp. Vs. Schempp

Court: US Supreme Court

..... so long as the subject matter of the exercise is sectarian in character these consequences cannot be avoided the argument contains however a more basic flaw there are persons in every community ..... s 290 provision in its operation subjects them to a cruel dilemma in consequence even devout children may well avoid claiming their right and simply continue to participate in exercises distasteful to .....

Narpat Raj Vs. Babulal and ors.

Court: Rajasthan

Reported in: AIR1964Raj92

..... at without the sanction of the court to enable him to avoid its consequences in a court of law but he must establish fraud ..... option of the minor the burden to successfully avoid the discharge lay upon him and consequent ly the latter should have alleged and proved ..... to establish either fraud or collusion before he can proceed to avoid the compromise or further that as regards the question whether the .....

Surya Properties Private Ltd. and ors. Vs. Bimalendu Nath Sarkar and o ...

Court: Kolkata

..... the limit of time within which deposit must be made if the tenant is to avoid the consequences of irregular payment whereas under the previous legislation the landlord was free to withdraw ..... was intended to be comprehensive abrogating the provisions of section 106 altogether then certain undesirable consequences were bound to follow for example there is no provision made for the service of .....

Bengal Jute Mill Co. Ltd. Vs. Lalchand Dugar

Court: Kolkata

Reported in: AIR1963Cal405

..... that the frame of the suit is merely a means of avoiding the consequences of alleging the true nature of the claim it appears in ..... 10th day of october 1960 against mill s pucca deli very orders consequently there is no scope for any reference of any dispute or ..... thought that the plaint was ingeniously framed with a view to avoiding any possible claim under the contract accordingly he held that in .....

F. S. Securities Ltd. Vs. Inland Revenue Commissioners.

Court: Kolkata

Reported in: [1965]58ITR756(Cal)

..... the under distribution of dividends by a limited company with consequent avoidance of surtax by the shareholders in 1936 the legislature stung ..... his trading profits this of itself does not involve the consequence that the dividends thereby become charged under schedule d for ..... schedule d that they were therefore not earned income that consequently under section 257 2 of the act they were investment .....

His Highness Prince Azam Jah Vs. Expenditure Tax Officer Hyderabad.

Court: Andhra Pradesh

Reported in: [1965]55ITR230(AP)

..... eviction proceedings and the later being for protection of tenant to avoid any liability for eviction on ground of wilful default consequently while taking recourse to section 8 by tenant is optional ..... provisions of the act place unreasonable restrictions on the persons holding and enjoying property and consequently violate articles 19 and 31 of the constitution of india their lordship of the supreme .....

State of Andhra Pradesh Vs. G. Sanjeeva Reddy and ors.

Court: Andhra Pradesh

Reported in: 1963CriLJ708

..... later being for protection of tenant to avoid any liability for eviction on ground of wilful default consequently while taking recourse to section 8 by ..... a result of the exercise of his own discretion but in consequence of the instructions given by the government and as such the ..... 6 of rule 5 makes the tenant liable for the adverse consequences under sub section 4 of section 11 thus the provisions of .....

Muppana Somaraju and Veeraraju Vs. Commissioner of Income-tax, Andhra ...

Court: Andhra Pradesh

Reported in: [1964]51ITR131(AP)

..... being for protection of tenant to avoid any liability for eviction on ground of wilful default consequently while taking recourse to section 8 ..... real partition with effect from january 1 1948 and that consequently somaraju should be assessed as a separate individual and that ..... and cannot be treated as questions referred to this court consequently we find that the grounds given by the tribunal relating .....