Avoidance - Judgment Search Results

Commissioner of Income-tax, Central Vs. Mrs. Leela Nath

Court: Kolkata

Reported in: [1980]121ITR965(Cal)

..... proved two conclusions are possible viz that the object was to avoid or reduce the tax liability and the contrary viz she transferred ..... object of the assessee in transferring the said shares was to avoid or reduce her tax liability this finding not having been ..... the ito has to determine a further or ulterior motive of avoidance or reduction of capital gains tax liabilities in a particular transaction .....

Fcc Vs. Pacifica Foundation

Court: US Supreme Court

..... the privacy of the home and it is impossible completely to avoid page 438 u s 728 those that are patently offensive ..... reading of 1464 footnote 18 a requirement that indecent language be avoided will have its primary effect on the form rather than ..... dissenting the court today recognizes the wise admonition that we should avoid the unnecessary decision of constitutional issues ante at 438 u s .....

Sears, Roebuck and Co. Vs. Carpenters

Court: US Supreme Court

..... specially designed procedures was necessary to obtain uniform application of its substantive rules and to avoid these diversities and conflicts likely to result from a variety of local procedures and ..... reaffirmed the notion that state regulation of activity arguably prohibited by the federal act cannot avoid preemption simply because it is pursuant to a law of general application in lockridge .....

Corbitt Vs. New Jersey

Court: US Supreme Court

..... imprisonment not death furthermore in jackson any risk of suffering the maximum penalty could be avoided by pleading guilty here although the punishment when a jury finds a defendant guilty ..... this country s criminal justice system properly administered they can benefit all concerned the defendant avoids extended pretrial incarceration and the anxieties and uncertainties of a trial he gains a speedy .....

Mrs. Maneka Gandhi Vs. Union of India (Uoi) and anr.

Court: Supreme Court of India

Reported in: AIR1978SC597; (1978)1SCC248; [1978]2SCR621

..... an important point of distinction between the american constitution and ours which studiously avoided the use of that expression in the centennial volume the fourteenth amendment edited ..... getting a passport because of invariable police enquiry insistence on property requirement and other avoidable procedural obstacles and if a system of secret informers police dossiers faceless whisperers .....

Regents of Univ. of California Vs. Bakke

Court: US Supreme Court

..... the conclusion that state educational institutions may constitutionally adopt admissions programs designed to avoid exclusion of historically disadvantaged minorities even when such programs explicitly take race into ..... in the order or judgment are concerned this provision was clearly intended to avoid subjecting local educational agencies simultaneously to the jurisdiction of the federal courts and .....

United States Vs. Scott

Court: US Supreme Court

..... developed a body of law guarding the separate but related interest of a defendant in avoiding multiple prosecutions even where no final determination of guilt or innocence has been made such ..... enforcing its criminal laws yet while we have acknowledged that permitting review of acquittals would avoid release of guilty defendants who benefited from error irrational behavior or prejudice on the part .....

Arizona Vs. Washington

Court: US Supreme Court

..... judge reserved ruling on the admissibility question and at first denied the mistrial motion in avoiding a hasty decision despite his conviction that the evidence was improper the trial judge was ..... adequate criteria of particular relevance here moreover it would facilitate proper appellate and habeas review avoiding the need to speculate on the basis for the decision to terminate the trial footnote .....

United India Fire and General Insurance Co. Ltd. Vs. Maddali Susheela ...

Court: Andhra Pradesh

Reported in: [1983]53CompCas269(AP)

..... the interests alike of safety and convenience of the public and with a view to avoiding happening of accidents parliament has imposed certain duties especially on drivers providing under chap viii ..... society in which more and more vicissitudes threaten a multitude of individuals whose liberty to avoid them shrinks steadily the steady growth of the principles of social responsibility for injuries is .....

In Re: the Special Courts Bill, 1978

Court: Supreme Court of India

Reported in: AIR1979SC478; (1979)1SCC380; [1979]2SCR476

..... enacted and any action taken thereunder being challenged in courts of law involving protracted and avoidable litigation and whereas in view of what has been hereinbefore stated it appears to ..... a construction which renders illusory or nugatory other important provisions of the constitution must be avoided especially when it seeks its justification from a mere implication arising out of the fasciculus .....