Avoidance - Judgment Search Results

income-tax Officer Vs. Samir Builders

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1987)23ITD570(Ahd.)

..... j and similar observations made elsewhere the evil consequences of tax avoidance are manifold first there is substantial loss of much needed public ..... by the statute but whether the transaction is a device to avoid tax and whether the transaction is such that the judicial ..... may still be applicable but not to the cases involving tax avoidance or tax deferment schemes this trend of judicial approach on .....

Hodel Vs. Irving

Court: US Supreme Court

..... private property without paying for it and without providing its owner with any opportunity to avoid or mitigate the consequences of the deprivation simply because the property is relatively inexpensive ..... compliance footnote 2 18 a statute which denies the affected party a reasonable opportunity to avoid the consequences of noncompliance may work an injustice similar to that of invalid retroactive .....

Sushil Kishore Premchand Vs. Twelfth Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1988)26ITD285(Mum.)

..... believe that the transfer was effected with the object of avoidance or reduction of the liability of the assessee to capital ..... that the object of transferring the immovable property was the avoidance or reduction of the liability of the appellant under section ..... that the transaction was entered into with the intention of avoidance of tax liability shri inamdar also argued that the department .....

Pressure Cookers and Appliances Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(11)ECC233

..... the first time the supreme court rejected the doctrine that tax avoidance as opposed to tax evasion was not improper there seems to ..... turnover the supreme court censured the action as a subterfuge to avoid tax rightfully due to the state the company reduced its turnover ..... far from being tolerated or suffered as in the past tax avoidance would henceforth be viewed as wrong doing we cannot understand why .....

Air Lanka Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1987)23ITD370(Mad.)

..... representative claims that according to the agreement for double taxation avoidance entered into between sri lanka and india the income arising ..... board that sometimes effect to the provisions of double taxation avoidance agreement is not given by the assessing officers when ..... in the income tax act in fact the double taxation avoidance agreements which have been entered into by the central government .....

Town of Newton Vs. Rumery

Court: US Supreme Court

..... the police when release agreements are enforceable consideration of the police interest in avoiding damages liability severely hampers the prosecutor s ability to conform to the ..... prevail the interest in vindication of constitutional violations unquestionably outweighs the interest in avoiding the expense and inconvenience of defending unmeritorious claims paradoxically the plurality seems more .....

Gabriel Antony Vs. Thressya Gracy and anr.

Court: Kerala

Reported in: 1987CriLJ688

..... of consanguinity the marriage is void irrespective of whether the same is avoided or not by other party concerned but if that defect is ..... down by the statute recourse must be had to that procedure to avoid voidable marriages it is not enough that the affected person makes ..... laid down in section 19 of the act until it is so avoided the voidable marriage remains unaffected but if the marriage is void .....

G. Viswanathan Vs. Income-tax Officer, A-ward, Parameswar Nagar.

Court: Kerala

Reported in: (1987)65CTR(Ker)184; [1987]167ITR103(Ker); [1987]35TAXMAN66(Ker)

..... punishable is only evading payment of any tax as distinguished from avoiding payment of the same which is not punishable i do not ..... evasion of tax penalty or interest after assessments were made avoidance of tax is avoidance of tax liability under some manner as distinguished from ..... the magistrate and he cannot have the short cut method of avoiding it by resort to the inherent powers of this court both .....

Pennsylvania Vs. Ritchie

Court: US Supreme Court

..... that would make possible effective cross examination of a crucial prosecution witness a state cannot avoid confrontation clause problems simply by deciding to hinder the defendant s right to effective cross ..... prohibition that affected his pretrial preparations i do not believe however that a state can avoid confrontation clause problems simply by deciding to hinder the defendant s right to effective .....

Martins Hans Peter Vs. Union of India and Others

Court: Delhi

Reported in: 33(1987)DLT133; 1987(32)ELT297(Del)

..... airlines who disclosed that the petitioner in order to avoid customs check at calcutta airport requested for help from ..... airport onsaid passenger detenu in order the contrary miss denazto avoid customs check at calcutta bhensania in her statementairport request ..... possibility of going to statements of the detenukanthmandu obviously to avoid or miss denaz bhesaniaexamination of his baggage then and .....