Avoidance - Judgment Search Results

Cornelius Vs. Naacp Leg. Def. Fund

Court: US Supreme Court

..... the appearance of favoritism the court of appeals rejection of the government s interest in avoiding controversy that would disrupt the workplace and adversely affect the campaign is inconsistent with our ..... disruption to the federal workplace to ensure the success of the fundraising effort or to avoid the appearance of political favoritism without regard to the viewpoint of the excluded groups .....

Y.D. Nanje Gowda Vs. Union of India and anr.

Court: Karnataka

Reported in: ILR1985KAR955; [1985]152ITR618(KAR); [1985]152ITR618(Karn)

..... justice of indian to examine and suggest legal and administrative measures for countering evasion and avoidance of direct taxes in the country vide chapter i introduction of direct taxes enquiry committee ..... recognised that the present system of tax treatment of hindu undivided families has encouraged tax avoidance it is my view that the unintended tax benefits currently available to hindu undivided .....

Lowe Vs. Sec

Court: US Supreme Court

..... had authorized an invalid prior restraint on the publication of constitutionally protected speech to avoid the constitutional question he would have adopted the district court s construction of the ..... particular application of a statute unconstitutional and adopting a construction of the statute that avoids the difficulty but at the same time materially deviates from the legislative plan and .....

Sedima, S.P.R.L. Vs. Imrex Co., Inc.

Court: US Supreme Court

..... to a violation of 1962 the court also observing that its prior conviction requirement would avoid serious constitutional difficulties the danger of unfair stigmatization and problems regarding the standard by ..... from antitrust standing principles the court below created exactly the problems congress sought to avoid underlying the court of appeals holding was its distress at the extraordinary if not .....

Oneida County Vs. Oneida Ind. Nation

Court: US Supreme Court

..... require the fashioning of a federal time bar in order to avoid serious conflict with federal policies or functions footnote 2 4 in ..... equitable considerations as the rules limiting a ward s power to avoid an unlawful conveyance demonstrate footnote 2 11 as the court ..... although of age continue to enjoy the rights of minors to avoid contracts or other sales of their property particularly real made .....

First Wealth-tax Officer Vs. S.B. Garware, Huf

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1986)15ITD711(Mum.)

..... that case to discover the invisible line that distinguishes the tax avoidance and tax evasion in mcdowell amp co s case supra the ..... from turnover with the obvious intention of deflating the turnover for avoiding sales tax on the reason that the purchaser had paid duty ..... by the statute but whether the transaction is a device to avoid tax and whether the transaction is such that the judicial process .....

Mitchell Vs. Forsyth

Court: US Supreme Court

..... emphasizes that even such pretrial matters as discovery are to be avoided if possible as i nquiries of this kind can be peculiarly ..... s 800 1982 extended the qualified immunity doctrine in part to avoid imposition of the general costs of subjecting officials to the ..... reversed the question is thus whether the possibly beneficial effects of avoiding trial in this small subset of cases justify the court s .....

Commissioner of Income-tax Vs. M. Nath

Court: Kolkata

Reported in: [1986]158ITR78(Cal)

..... conclusion that the transfer was made with the object of avoidance of liability under section 45 the appellate assistant commissioner agreed ..... substantiate that the transaction was effected with the object of avoidance or reduction of liability under section 45 he therefore ..... believe that the transfer was effected with the object of avoidance or reduction of the liability to capital gains there .....

United States Vs. Riverside Bayview

Court: US Supreme Court

..... regulatory authority under the statute and its implementing regulations must be narrowly construed to avoid a taking without just compensation in violation of the fifth amendment we have frequently ..... appeals correct in concluding that a narrowing construction of the regulation is necessary to avoid takings of property through the application of the permit requirement the construction adopted which .....

Consolidated Edison Company of N.Y., Inc. Vs. Public Service

Court: US Supreme Court

..... minimum invalid to the extent it exceeded the federally mandated avoided cost rate in its view purpa coupled with the federal ..... not set rates for purchases from cogenerators that were higher than avoided cost there is no reconciling the decisions of these two ..... authorized or required payments to qualifying facilities in excess of avoided cost juris statement 12 n oregon for example has established .....