Avoidance - Judgment Search Results

Commissioner of Income-tax, Madras Vs. M. Ct.M. Chidambaram Chettiar a ...

Court: Chennai

Reported in: [1960]38ITR612(Mad)

..... associated operations were bona fide commercial transactions and were not designed for the purpose of avoiding liability to taxation before the department and the tribunal it appears to have been argued ..... associated operations were bona fide commercial transactions and were not designed for the purpose of avoiding liability to taxation here also the word and has been used if therefore contended mr .....

Karumuthu Thiagaraja Chetty and Co. Vs. Commissioner of Excess Profits ...

Court: Chennai

Reported in: [1961]42ITR788(Mad)

..... the new companies were effected for the purpose of reduction or avoidance of the excess profits tax liability of the assessee firm and ..... if such a transaction is effected with the dominant object of avoiding or reducing the liability to excess profits tax it would be ..... against the conclusion that it was made with the object of avoiding or reducing the liability to excess profits tax the income tax .....

Louisiana Power and Light Co. Vs. Thibodaux

Court: US Supreme Court

..... variation interpreted in local settings the considerations that prevailed in conventional equity suits for avoiding the hazards of serious disruption by federal courts of state government or needless ..... stating the bald conclusion that the considerations that prevailed in conventional equity suits for avoiding the hazards of serious disruption by federal courts of state government or needless .....

Panchu Vs. Hrishikesh Ghose and ors.

Court: Kolkata

Reported in: AIR1960Cal446

..... court or institute any suit or proceeding for the purpose of avoiding such alienations any overt act or sufficient expression of intention by ..... the minor himself was in possession this is enough indication of avoidance or repudiation of the transfer 32 article 44 of the ..... case i further hold that the defendant respondent no 1 effectively avoided the sale made by his guardian 36 this appeal therefore .....

British India General Insurance Co. Ltd. Vs. CaptaIn Itbar Singh and o ...

Court: Supreme Court of India

Reported in: AIR1959SC1331; [1960]1SCR168

..... therein mentioned it comes then to this that the insurer cannot avoid his liability except by establishing such defences therefore sub s 6 ..... the defences therein mentioned therefore when sub s 6 talks of avoiding liability in the manner provided in sub s 2 it necessarily ..... person but the statute has also expressly confined the right to avoid that liability to certain grounds specified in it it is not .....

Rani Drig Raj Kuer Vs. Raja Sri Amar Krishna NaraIn Singh

Court: Supreme Court of India

Reported in: AIR1960SC444; [1960]2SCR431

..... similar grounds and is therefore liable to be set aside no avoidance of the compromise is sought in fact the appellant had ..... interests not being protected and properly represented in the court to avoid this anomaly and obvious prejudice to the parties s 56 has ..... act 1871 which says that within three calendar months after the avoidance of any benefice the bishop shall direct the surveyor who shall .....

Anath Nath De Vs. Sm. Lajjabati Devi

Court: Kolkata

Reported in: AIR1959Cal778

..... from duress or imbecility of mind amounting to insanity and apart from the grounds for avoiding a marriage in the circumstances introduced by statute in 1937 fraudulent misrepresentation or concealment does ..... a disease other than those mentioned in the said section cannot be the foundation for avoiding the marriage 49 it is also well established by authoritativei pronouncements made on the analogous .....

Bartkus Vs. Illinois

Court: US Supreme Court

..... del corone rev ed 1583 105 108 in the twelfth century avoidance of double punishment was a major element in the celebrated ..... fear of that holding caused tight construction of federal laws to avoid double prosecutions see jerome v united states 318 u s ..... set aside a state conviction brought about by federal authorities to avoid the prohibition of the fifth amendment against a second federal prosecution .....

Aryan Mining and Trading Corporation Ltd. Vs. B.N. Elias and Co. Ltd. ...

Court: Kolkata

Reported in: AIR1959Cal472

..... of delivery the contracts became voidable but the buyers elected not to avoid the contract and agreed to grant an extension of the dates ..... of the stipulated time for delivery the buyer may elect not to avoid the contract and may extend the time for performance and where ..... was the due date of performance the buyer did not elect to avoid the contract but on the application of the seller for an extension .....

British Oxygen Co. Vs. South of Scotland Electricity Board. British Ox ...

Court: House of Lords

..... is in excess of such a charge as would have avoided discrimination furthermore the appellants have failed to convince me that ..... contrary they aver that this is the minimum percentage which avoids discrimination against them this averment is repeated in relation to ..... 55 per centum is the lowest percentage of differential which avoids discrimination against them but taking this averment and the averment .....