Avoidance - Judgment Search Results

ivan Allen Co. Vs. United States

Court: US Supreme Court

..... and reasonably anticipated business needs then if those accumulations had been for the purpose of avoiding the income tax with respect to its shareholders under 532 a accumulated earnings taxes would ..... may be imagined where some conversion into cash becomes necessary if the corporation is to avoid the accumulated earnings tax that our decision does not interfere with corporate management s exercise .....

Smt. Indira Nehru Gandhi Vs. Shri Raj NaraIn and anr.

Court: Supreme Court of India

Reported in: AIR1975SC2299; 1975(Supp)SCC1; [1976]2SCR347

..... submissions are made if this power is upheld there can be a legislative measure to avoid valid elections the distinction between law abiding persons and lawless persons is eliminated one ..... of for law applied as no judicial or quasi judicial proceeding was involved this approach certainly avoids the extraordinary anomalies and results involved in the proposition that constituent power embraces some .....

F.C. Agarwal Vs. Commissioner of Income-tax

Court: Guwahati

..... place in the original return the tax that would have been avoided had that return been accepted would be the correct figure to ..... material on record mere submission of such a revised return cannot avoid penalty proceeding 29 in the instant case in the revised returns ..... by you is false why not file a revised return to avoid the consequences of discovery central board of direct taxes department of .....

Ram Sarup S/O Tule Ram JaIn Agarwal Vs. Ram Chander and ors.

Court: Punjab and Haryana

Reported in: AIR1976P& H246

..... should call upon the defendant to make his plea regarding the avoidance of the sale clear and definite in his written statement by ..... of the kind mentioned in section 60 punjab tenancy act to avoid the transfer of occupancy rights in contravention of provisions of chapter ..... land in suit because the sale in his favour had been avoided by the abovementioned judgment dated september 24 1951 therefore he .....

Weinberger Vs. Salfi

Court: US Supreme Court

..... use of sham marriages to secure social security benefits which it legitimately desired to avoid could rationally have concluded that a particular limitation or qualification would protect against its ..... been reasonably aroused by the possibility of an abuse which it legitimately desired to avoid could rationally have concluded both that a particular limitation or qualification would protect against .....

Johnson Vs. Railway Express Agency, Inc.

Court: US Supreme Court

..... mere abstract or theoretical consideration because the prior filing in each case necessarily operated to avoid the evil against which the statute of limitations was designed to protect footnote 14 the ..... which the defense is hampered by lost evidence faded memories and disappearing witnesses and to avoid unfair surprise none of these factors exists here respondents were informed of the petitioner s .....

Commissioner of Income-tax, Gujarat Vs. Bombay Mineral Supply Co. (P.) ...

Court: Gujarat

Reported in: [1978]112ITR577(Guj)

..... 1965 56itr198 sc the object of this section is to prevent avoidance of super tax by shareholders of a company in which the ..... applicable to individual assesses the legislature thought that individuals tried to avoid the payment of super tax at a higher rate by transferring ..... as income in the hands of the shareholders it is to avoid these artifices and force such companies to declare the minimum statutory .....

Erznoznik Vs. City of Jacksonville

Court: US Supreme Court

..... operators of these theaters are faced with an unwelcome choice to avoid prosecution of themselves and their employees they must either restrict ..... nudity see n 8 infra in certain circumstances theaters will avoid showing these movies rather than incur the additional costs as ..... listener is such that it is impractical for him to avoid the exposure by averting his eyes the court concludes that .....

Cox Broadcasting Corp. Vs. Cohn

Court: US Supreme Court

..... interests to be protected in judicial proceedings the states must respond by means which avoid public documentation or other exposure of private information their political institutions must weigh the ..... this requirement has the support of considerations generally applicable to good judicial administration it avoids the mischief of economic waste and of delayed justice only in very few situations .....

Sosna Vs. Iowa

Court: US Supreme Court

..... state required here such a requirement additionally furthers the state s parallel interests both in avoiding officious intermeddling in matters in which another state has a paramount interest and in ..... proceedings but by declining to exercise divorce jurisdiction over its new citizens iowa does not avoid affecting these weighty social concerns instead it freezes them in an unsatisfactory state that .....