Avoidance - Sortby Recent - Year 2004 - Judgments

Dec 31 2004 (TRI)

National Orgawc Chemical Vs. Dy Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)96TTJ(Mum.)765

..... technical services earned by the persons covered by the indo french dtaa after 1 4 1996 are concerned is to be applied at ..... cbdt itself the same rate should also apply on the indo french dtaa the grievance of the assessee is quite justified we may clarify ..... or restricted scope of fees for technical services under the indo brench dtaa is not dependent on any further action e g notification referred .....

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Dec 31 2004 (TRI)

Satyam Enterprises Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-2004

Reported in: (2005)93ITD606(Mum.)

..... sc has observed that a construction which results in rendering a provision redundant must be avoided their lordships held that the principle of ut res magis valeat quam pereat i e .....

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Dec 31 2004 (HC)

K.T. Afzal Khan, S/O Late K. Hyder Khan Vs. Kunsetty Ramesh Babu, S/O ...

Court: Andhra Pradesh

Decided on: Dec-31-2004

Reported in: 2005(1)ALD700; 2005(1)ALT696

..... family property or the peace and security of the family by avoiding litigation or by saving its honour the agreement may be implied ..... will more readily give assent to such an arrangement than to avoid it emphasis is mine 9 having regard to the matrix in ..... have made every attempt to sustain a family arrangement rather than to avoid it having regard to the broadest considerations of family peace and .....

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Dec 31 2004 (TRI)

National Organic Chemical Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-2004

Reported in: (2006)5SOT317(Mum.)

..... technical services earned by the persons covered by the indo french dtaa after 1 4 1996 are concerned is to be applied at ..... cbdt itself the same rate should also apply on the indo french dtaa the grievance of the assessee is quite justified we may clarify ..... or restricted scope of fees for technical services under the indo french dtaa is not dependent on any further action e g notification referred .....

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Dec 30 2004 (TRI)

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Dec-30-2004

Reported in: (2005)93TTJ(Hyd.)927

..... the order of the cit a preceded the date of filing of the appeal to avoid this technical flaw or anomaly i go along with my learned brother and agree to .....

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Dec 30 2004 (HC)

Dove Investments Private Ltd. and ors. Vs. Gujarat Industrial Investme ...

Court: Chennai

Decided on: Dec-30-2004

Reported in: [2005]124CompCas399(Mad); (2005)6CompLJ490(Mad); 2005(1)CTC249; (2005)1MLJ269; [2005]60SCL604(Mad)

..... an alleged failure to comply with a time provision it is simpler and better to avoid these two words mandatory and directory and to ask two questions the first is whether ..... the impact on the profession necessity of its compliance whether the statute if it is avoided provides for any contingency for non compliance if the word shall is construed as having .....

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Dec 29 2004 (TRI)

Commissioner of C. Excise Vs. Dynamic Electronics Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Dec-29-2004

Reported in: (2005)(191)ELT285Tri(Bang.)

..... both bpl ltd and dynamic electronics ltd the companies were using the corporate mass to avoid payment of excise duty iii in this case the corporate veil has to be lifted .....

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Dec 29 2004 (TRI)

Deputy Commissioner of Vs. B. Arunkumar Trading Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-29-2004

Reported in: (2005)97TTJ(Mum.)503

..... by any bona fide consideration but by the sole consideration of avoiding proper tax liability he invited our attention to the observations ..... stock was not permissible if such a change was effected to avoid proper tax liability by depressing the value of closing stock ..... citizen to pay the taxes honestly without resorting to subterfuges tax avoidance by some artifice is not permissible in law the tax .....

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Dec 29 2004 (TRI)

Dy Cit, Circle 6(1) V.B. Arunkumar

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-29-2004

Reported in: (2005)96ITD194(Mum.)

..... by any bona fide consideration but by the sole consideration of avoiding proper tax liability he invited our attention to the observations ..... stock was not permissible if such a change was effected to avoid proper tax liability by depressing the value of closing stock ..... citizen to pay the taxes honestly without resorting to subterfuges tax avoidance by some artifice is not permissible in law the tax .....

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Dec 29 2004 (TRI)

Hindustan Aegis Lpg Bottling Co., Vs. Commissioner of Cen. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-29-2004

Reported in: (2005)(182)ELT180Tri(Mum.)bai

1 m s hindustan aegis lpg bottling co ltd here in after referred to as m s halpg having their...

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