Avoidance - Judgment Search Results

Furman Vs. Georgia

Court: US Supreme Court

..... negro high execution association is statistically present some suspicion of racial discrimination can hardly be avoided if such a relationship had not appeared this kind of suspicion could have been ..... punishment is challenged as cruel and unusual in formulating those constitutional principles we must avoid the insertion of judicial conception s of wisdom or propriety weems v united states .....

K.V.A.L.M. Ramanathan Chettiar by Lrs. Vs. C.i.T., Madras

Court: Supreme Court of India

Reported in: AIR1973SC2172; [1973]88ITR169(SC); (1973)3SCC351; [1973]2SCR650

..... in countries outside india with which our country has no reciprocal agreement for relief or avoidance of double taxation with the countries with which we have reciprocal agreements for the relief ..... income there is no reciprocal arrangement tax charged in the taxable territories for relief or avoidance of double territories provided that he has paid taxation income tax by deduction income tax .....

Reliance Elec. Co. Vs. Emerson Elec. Co.

Court: US Supreme Court

..... plan of disposition with the overall intent and purpose of avoiding section 16 b liability and construed the term time of ..... which an investor actually relies on inside information a person avoids liability if he does not meet the statutory definition of ..... plan by showing changed circumstances similar to those required to avoid registration requirements under the private offering exemption of the 1933 .....

Commissioner Vs. First Security Bank of Utah

Court: US Supreme Court

..... 111 1930 having implicitly rejected the argument that mere nonreceipt of money is sufficient to avoid taxation the court proceeds to accept respondents second argument that in this case the taxpayer ..... the substance is either that the respondents violated federal law earned illegal income attempted to avoid taxation on the income by channeling it elsewhere and were caught by the commissioner or .....

Branzburg Vs. Hayes

Court: US Supreme Court

..... process the potential source must therefore choose between risking exposure by giving information or avoiding the risk by remaining silent the reporter must speculate about whether contact with a ..... justice and the constitutional protection of the full flow of information these requirements would avoid a direct conflict between these competing concerns and they would generally provide adequate .....

Lake Carriers' Assn. Vs. MacMullan

Court: US Supreme Court

..... of an uncertain issue of state law abstention may be proper in order to avoid unnecessary friction in federal state relations interference with important state functions tentative decisions on ..... that authoritative resolution of the ambiguities in the michigan law is sufficiently likely to avoid or significantly modify the federal questions appellants raise to warrant abstention particularly in view .....

S and E Contractors, Inc. Vs. United States

Court: US Supreme Court

..... absent fraud or bad faith to provide a quick and efficient administrative remedy and to avoid vexatious and expensive and to the contractor oftentimes ruinous litigation kihlberg v united states ..... proceed diligently with the performance of the contract during the disputes process the purpose of avoiding vexatious litigation would not be served however by substituting the action of officials acting .....

Buragadda Satyanarayana Murthi Vs. Income-tax Officer, B-ward

Court: Andhra Pradesh

Reported in: [1974]96ITR57(AP)

..... the transfer of the property was effected with the object of avoidance of tax liability and therefore under section 45 read with section ..... to believe that the transfer was effected with the object of avoidance or reduction of the liability of the assessee under section ..... to believe that the transfer was effected with the object of avoidance or reduction of the liability of the assessee under section 45 .....

The Northern India Motor Owners Insurance Co. Ltd. Vs. Magan Shanaji S ...

Court: Gujarat

Reported in: (1973)14GLR921

..... specified they could not be added to the only manner of avoiding liability provided for in sub section 2 was through the defences ..... therein mentioned therefore when sub section 6 talked of avoiding liability in the manner provided in sub section 2 it necessarily ..... person but the statute had also expressly confined the right to avoid that liability to certain grounds specified in it it was .....

N. Kuppana Gounder Vs. the Appellate Assistant Commissioner (C.T.), Sa ...

Court: Chennai

Reported in: [1973]32STC522(Mad)

..... exercise that power in public interest and particularly for the avoidance of injustice in taxation matters a subject cannot be lightly ..... burdened with a tax if he can legally and lawfully avoid it and particularly by having recourse to the specified statutory ..... has been returned without being entertained there is therefore an avoidance of public duty on the part of the 1st respondent .....