Avoidance - Judgment Search Results

Mahavir Plantations (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1989)31ITD128(Coch.)

..... this arrangement of payment of commission there was no tax avoidance the judicial member accepted the statement and held by specifically ..... prepared to accept this additional reason viz absence of tax avoidance he seemed to have felt that this aspect required investigation ..... in the question is whether any investigation into the tax avoidance aspect with reference to the tax incidence in the hands .....

Webster Vs. Reproductive Health Svcs.

Court: US Supreme Court

..... this straightforward resolution in the hope of precipitating a constitutional crisis far from avoiding constitutional difficulty the plurality attempts to engineer a dramatic retrenchment in our jurisprudence ..... 3 4 we have stated that we will interpret a federal statute to avoid serious constitutional problems if a reasonable alternative interpretation poses no constitutional question gomez .....

Metro theatre Calcutta Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1991]188ITR778(Cal)

..... the change in the shareholding was effected with a view to avoid or reduce liability to tax learned counsel appearing for the assessee ..... that the assessee entered into a transaction for the purpose of avoidance of or reduction in liability to tax if the change in ..... that the transaction in question was effected with a view to avoiding or reducing any liability to tax his satisfaction must be based .....

Cloth Traders Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1990)32ITD497(Ahd.)

..... which such transfer took place applicability of section 45 cannot be avoided by simple device of an understatement of consideration received or ..... in the present case we have seen that the assessee company avoided payment of capital gains on transfer of shares by creating ..... required to be proved and further there could be no tax avoidance without such an actual receipt the learned counsel for the .....

Ward Vs. Rock Against Racism

Court: US Supreme Court

..... is narrowly tailored to serve the substantial and content neutral governmental interests of avoiding excessive sound volume and providing sufficient amplification within the bandshell concert ground and ..... requirement the guidelines could not possibly survive constitutional scrutiny government s interest in avoiding loud sounds cannot justify giving government total control over sound equipment any .....

County of Allegheny Vs. Aclu

Court: US Supreme Court

..... rather than affiliating itself with religious beliefs or institutions precisely in order to avoid discriminating against citizens on the basis of their religious faiths thus the claim ..... free exercise the endorsement test provides a standard capable of consistent application and avoids the criticism leveled against the lemon test rostain permissible accommodations of religion reconsidering .....

Priya Corporation Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(26)ECC41

..... no fragmentation of any existing company with a view to avoid taxation as premier corporation existed even before the introduction of ..... the exemptions to small scale industries tax avoidance by legal means was permissible as per law existing there ..... moreover the commercial authorities also observed that the units have avoided to furnish the required particulars when asked for it has .....

income-tax Officer Vs. Smt. Sonabai

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1989)31ITD31(Hyd.)

..... and harmony amongst the members of the family and to avoid any future disputes and discord anticipated particularly after the death ..... transfer the converting of an expectancy to a certainty and avoiding chance of litigation in future is good consideration for a ..... an arrangement the obvious consideration for this arrangement is to avoid litigation and dissensions in the family and harmonisation of inter .....

Hoffman Vs. Conn. Dept. of Inc. Maint.

Court: US Supreme Court

..... debt that is the property of the estate and a trustee can under appropriate circumstances avoid the transfer of property to a creditor therefore petitioner reasons those provisions apply to respondents ..... that the provision was also intended to cover other matters as well including specifically the avoidance of preferential transfers there was no suggestion that this authority did not include the .....

Price Waterhouse Vs. Hopkins

Court: US Supreme Court

..... that resulted from sex stereotyping noting that price waterhouse could avoid equitable relief by proving by clear and convincing evidence that ..... or motivating factor in an employment decision the employer may avoid a finding of liability only by proving that it would ..... balance in its workforce rather all it need do is avoid substantial reliance on forbidden criteria in making its employment decisions .....