Avoidable Consequences - Judgment Search Results

K.M. Vijayan and Others Vs. Union of India and Others

Court: Chennai

Reported in: [1995]215ITR371(Mad)

..... that it is a measure to counteract the tendency to tax avoidance consequently inasmuch as the income which does not belong to the ..... minor daughter and failure to do so will have penal consequences on him therefore the impugned amendment causes grave prejudice to ..... his minor daughter and failure to do so will have penal consequences on him according to the petitioner the amendment discriminates while .....

Rama Narang Vs. Ramesh Narang and ors.

Court: Supreme Court of India

Reported in: [1995]83CompCas194(SC); JT1995(1)SC515; 1995(1)SCALE276; (1995)2SCC513; [1995]1SCR456

..... the contention that the appellate court hearing the criminal appeal should pass orders to avoid consequences flowing from the provisions of statutes like companies act or representation of peoples act ..... the contention that the appellate court hearing the criminal appeal should pass orders to avoid consequences flowing from the provisions of statutes like companies act or representation of peoples act .....

In Re: Advance Ruling P. No. 13 of

Court: Authority for Advance Rulings

Reported in: (1997)228ITR487AAR

..... found in the definition embodied in the dtaa the consequence is that while for purposes of the dtaa all payments made under the various agreements ..... would be income deemed to accrue or arise in india and consequently chargeable to income tax in the hands of the payee ..... cent but at the rate applicable to business profits the second consequence of the distinction is that irrespective of whichever of the .....

Minor Prahlad Ugardas Patel Oral Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53TTJ(Ahd.)115

..... of shah j and similar observations made elsewhere the evil consequences of tax avoidance are manifold first there is substantial loss of much needed ..... for the benefit of any person in the relevant accounting year consequently the tax at maximum marginal rate was liable to charged ..... which it is sought to attach a tax or a tax consequence and if that emerges from a series or combination of transactions .....

Mysore thermo Electric (P) Ltd. Vs. Commissioner of Income Tax

Court: Karnataka

Reported in: ILR1996KAR2605; [1996]221ITR504(KAR); [1996]221ITR504(Karn); 1996(41)KarLJ242

..... really are and to refuse to give judicial benediction by the court the evil consequences of tax avoidance are manifold first there is substantial loss of much needed public revenue particularly in ..... tax dues allowances etc which are permissible under the provisions of the it act and which consequently therefore deplete the overall income for purpose of remission if subsequently reversed by order of .....

Gutierrez De Martinez Vs. Lamagno

Court: US Supreme Court

..... 499 u s 160 1991 to keep their action against lamagno alive and to avoid the fatal consequences of unrecallable substitution of the united states as the party defendant petitioners asked the ..... did we find the exercise of federal court authority involved here less ominous than the consequences of declaring certifications of the kind at issue uncontestable the local united states attorney whose .....

Maharashtra Rajya Sahkari Sakkar Karkhana Sangh Ltd. and ors. Vs. Stat ...

Court: Supreme Court of India

Reported in: JT1995(3)SC581; 1995(2)SCALE772; 1995Supp(3)SCC475; [1995]3SCR377

..... largely but any policy which has the tendency of shaking the system rudely must be avoided 30 consequently the first two directions issued by the full bench on price fixation cannot be ..... brief the necessity which impelled the central government to grant protection to sugar industry and consequently to control supply and distribution of the sugarcane without sacrificing the interest of cane grower .....

Smt. Urmila Bharuka Vs. Union of India (Uoi) and ors.

Court: Kolkata

Reported in: [1999]97CompCas16(Cal)

..... to invoke the rules of natural justice so as to avoid the consequence see 1976 air 696 65 in union of india v ..... that affects a citizen in his civil life inflicts a civil consequence 55 civil is defined by black law dictionary 4th edition at ..... judicial proceedings as also in an administrative proceeding having a civil consequence 95 the aforementioned decisions therefore are not applicable in the .....

Rajasthan Trade Union Kendra Vs. J.K. Synthetics Ltd. and ors.

Court: Rajasthan

Reported in: (1996)IILLJ347Raj; 1996(1)WLC418

..... and thereafter create confusing situation and by prolonging litigation may avoid the consequences of law and the other system of law operating in ..... the provision is held to be directory entaling no consequence or mere consequence of prosecution and penalty as provided in section 30a ..... in the said textile section which are closed as a consequence thereof the services of 1164 workmen of the company were .....

RubIn Vs. Coors Brewing Co.

Court: US Supreme Court

..... ascertainable by the speaker i am willing to assume that an interest in avoiding the harmful consequences of so called strength wars would justify disclosure requirements explaining the risks and ..... unlikely to engender the beneficial public discourse that flows from political controversy moreover the consequences of false commercial speech can be particularly severe investors may lose their savings .....