Avoidance - Judgment Search Results

income-Tax Officer Vs. Venilal'S Export House (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)2ITD552(Mum.)

..... a result of the transaction tax liability is in fact avoided the words avoidance of tax in the marginal note of section 44f are ..... of diminishing his income and consequently reducing his tax liability tax avoidance postulates that the assessee is in receipt of an amount ..... or a deliberate intention on the part of the assessee to avoid tax the section being punitive in character must be construed strictly .....

United Fire and General Insurance Co. Ltd. and Etc. Vs. Lakshmi Shori ...

Court: Jammu and Kashmir

..... mentioned it comes then to this that the insurer cannot avoid his liability except by establishing such defences therefore sub section ..... and unless the contract between himand the insurer can be avoided the insurance company which has been benefited by the premium ..... was issued to the respondents including the appellant but they avoided service and consequently on an application filed by the claimant .....

United Fire and General Insurance Co. Ltd. Vs. Lakshmi Shori Ganjoo an ...

Court: Jammu and Kashmir

Reported in: [1984]55CompCas251(NULL)

..... mentioned it comes then to this that the insurer cannot avoid his liability except by establishing such defences therefore sub section ..... and unless thecontract between him and the insurer can be avoided the insurance company which has been benefited by the premium ..... was issued to the respondents including the appellant but they avoided service and consequently on an application filed by the claimant .....

Balwant Singh and Etc. Etc. Vs. State of Rajasthan and anr.

Court: Rajasthan

Reported in: AIR1983Raj39

..... time in cases and coming in the spirit of restraint and constraints we all should avoid avoidable luxurious fanciful academic and speculative litigation in order to dedicate our whole hearted energy and ..... petitioners with costs as in my opinion the present litigation falls in the category of avoidable luxurious litigation the petitioners who would be making huge profits by taking advantage of these .....

United States Vs. Security Indus. Bank

Court: US Supreme Court

..... c 522 f 2 1976 ed supp v permits individual debtors in bankruptcy proceedings to avoid nonpossessory nonpurchase money liens on certain property including household furnishings and appliances appellees loaned ..... 522 f 2 1976 ed supp v which permits individual debtors in bankruptcy proceedings to avoid liens on certain property the court of appeals consolidated seven appeals from the bankruptcy .....

Mills Vs. Habluetzel

Court: US Supreme Court

..... of illegitimate children recognized in gomez may be circumscribed by a state s interest in avoiding the prosecution of stale or fraudulent claims the texas court of civil appeals thirteenth supreme ..... but disagree with appellant s contention that their existence negates the state s interest in avoiding the prosecution of stale or fraudulent claims traditional blood tests do not prove paternity they .....

New India Assurance Company Vs. Mannu Lal and ors.

Court: Allahabad

Reported in: [1984]56CompCas472(All)

..... take up any of these pleas in defence and could have avoided its liability of payment of the compensation awarded his only ..... requisite notice on the insurer as per contract the company can avoid its liability regarding compensation awarded the award in such cases can ..... towards the third party is absolute and the insurance company cannot avoid payment of the compensation under the award in fact sub .....

P.V.A.L. Kulandayan Chettiar Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)3ITD426(Mad.)

..... in the total income in india because of the agreement for avoidance of double taxation between india and malaysia issued by notification ..... from those properties considering that the object of the agreement is avoidance of double taxation and not relief from double taxation which ..... can also levy tax it will only frustrate the object of avoidance of double taxation with which the agreement is made even .....

Clements Vs. Fashing

Court: US Supreme Court

..... of the asserted state interests said to support it and is not narrowly tailored to avoid unnecessary interference with the first amendment interests of government employees accordingly in my view this ..... in discouraging its justices of the peace from vacating their current terms of office thereby avoiding the difficulties that accompany interim elections and appointments nor is 19 invalid in that it .....

New India Assurance Co. Ltd. and anr. Vs. Nathiben Chatrabhuj and ors.

Court: Gujarat

Reported in: AIR1982Guj116; [1984]55CompCas568(Guj); (1982)1GLR411(GJ)

..... notice of the action has been given shall be entitled to avoid his liability under sub s 1 otherwise than in the manner ..... be covered by the act or statutory policy are sought to be avoided by the insurer by incorporating any other restrictive conditions in the ..... successfully raises any of the defences therein mentioned he can validly avoid the liability to satisfy the decree and 8 that one of .....