Avoidable Consequences - Judgment Search Results

Commissioner of Income-tax, Poona Vs. Chandan and Bharat Enterprises

Court: Mumbai

Reported in: (1984)38CTR(Bom)197; [1985]151ITR441(Bom); [1983]15TAXMAN435(Bom)

..... resulted in excess realisation over written down value of machinery liability to tax cannot be avoided in consequence of transfer of interest of partners in machinery substituted by interest in shares of ..... the firm the liability to tax if any arising under the act cannot be avoided merely because in consequence of the transfer the interest of the partners in the machinery is substituted .....

income-tax Officer Vs. A.M. Vaiyapuri Chettiar

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)4ITD606(Mad.)

..... of estates being a legal implieation of the agreement to reunite the coparceners reuniting cannot avoid that consequence by contracting out of that implication as such a condition enabling the coparceners to ..... that where the declaration of reunion was accepted as valid it would follow as a consequence that all the properties divided earlier would become the property of the joint family .....

The Food and Sanitary Inspector, Giddalur Panchayat Vs. Koppu Subbarat ...

Court: Andhra Pradesh

Reported in: 1983CriLJ1801

..... the act in interpretation process the court would endeavour to avoid such consequences suppose in a case where after the expiry of the ..... link between the two is most important the weighing of the consequence of holding a provision to be mandatory or directory is ..... for analysis would be entitled to an out right acquittal the consequence would be that it would promote public mischief cause public .....

Bowsher Vs. Merck and Co., Inc.

Court: US Supreme Court

..... against wasteful government expenditures ante at 460 u s 842 843 these undesirable consequences could be avoided without sacrificing the contractors right to be free from unwarranted gao snooping by ..... definition readily identifiable as attributable to the specific product supplied under the contract consequently as a rational businessman the contractor will have some regard for these costs in .....

M.A.R. Rajakumar Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1983)6ITD396(Hyd.)

..... a colourable exercise or action solely with a view to avoid legitimate tax consequences will have no legal effect and has to be ignored ..... to the assessee to arrange its affairs with the least tax consequence but such arrangement should be legally tenable the attempt we have ..... persons constitute a joint hindu family and it is of little consequence whether such a joint family owns or does not own any .....

Dr. P. Nalla Thampy thera Vs. B.L. Shanker and ors.

Court: Supreme Court of India

Reported in: AIR1984SC135a; 1983(2)SCALE717; 1984Supp(1)SCC631; [1984]1SCR687

..... persons who offend the election law are not allowed to avoid the consequences of their misdeeds underlining is ours 23 we must assume ..... c was dropped the relief of recrimination could no more stand consequently on the prayer of the recriminator that relief was also ..... the prayer for declaring respondent 5 as duly elected and the consequent deletion of the prayer for recrimination as also the omission .....

L.R. Naidu Vs. State of Karnataka

Court: Karnataka

Reported in: 1984(1)KarLJ475

..... anticipatory bail of a person apprehending arrest 10 to meet with what situations and to avoid what consequences this provision has been brought on the statute book is also considered in gurbaksh ..... to identify its primary object so as to distinguish its ultimate or incidental results or consequences to determine the character of the levy writ petitions are allowed and that approach cannot .....

W.H. Targett and Co. Ltd. Vs. Wall Street Investment P. Ltd.

Court: Kolkata

Reported in: [1986]59CompCas335(Cal)

..... matters in accordance with law in such a way as to avoid other consequences following from other provisions of law 10 learned counsel next ..... alia on the grounds that the scheme had been propounded for avoiding capital gains tax court fees stamp duty and sanction of the ..... latter in the ordinary course the real object possibly is the avoidance of payment of fees duties and taxes and this has been .....

Sri Balalji Modern Rice and Flour Mill, Anaparthy and ors. Vs. Governm ...

Court: Andhra Pradesh

Reported in: AIR1984AP134

..... under the garb of cultivators the millers and dealers did not undertake milling operations and consequently avoid the delivery of levy of rice pursuant to the said policy the amendment in g ..... a just balance between the deprivation of right and danger or evil sought to be avoided the mere fact that some of the persons engaged in a particular trade may incur .....

Vishnuprasad Dabyabhai Brahmbhatt Vs. State and ors.

Court: Gujarat

Reported in: (1983)2GLR1548

..... and now therefore he cannot by pass the situation which has lawfully emerged and cannot avoid the logical consequence thereof by filing the present petition praying for a writ of quo warranto 10 ..... meeting of the reconstituted panchayat was held somewhere in the middle of july 1978 and consequently according to him the petitioner as duly elected sarpanch was entitled to function as surpanch .....