Avoidance - Judgment Search Results

National Insurance Co. Ltd. Vs. Roy George and ors.

Court: Kerala

Reported in: II(1993)ACC259; 1993ACJ343; [1993]77CompCas134(Ker)

..... the insurance company are limited only if the company wants to avoid the policy totally but if the insurance company wants to claim ..... from any provision contained in the policy he is entitled to avoid it on the ground that it was obtained by the non ..... would in effect mean that in case the insurance policy is totally avoided by the insurance companies on the ground of misrepresentation or otherwise .....

Banyan and Berry Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1992)43ITD272(Ahd.)

..... question whether the dissolution of the firm was a device for avoidance of tax he invited attention to two relevant dates in this ..... the duty of court to expose and refuse approval of tax avoidance device in the course of interpretation of statutes the following extract ..... way to construe a taxing statute while considering a device to avoid tax is not to ask whether the provisions should be construed .....

indra Sawhney Etc. Etc Vs. Union of India and Others, Etc. Etc.

Court: Supreme Court of India

Reported in: AIR1993SC477; [1992]Supp2SCR454; 1992DGLS(soft)768:1992Supp(3)SCC217

..... 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 ..... communal considerations an interpretation or construction resulting in such catastrophical consequences must be avoided 12 657 backward used in article 16 4 is wider than socially and .....

Banyan and Berry Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1993)45TTJ(Ahd.)58

..... question whether the dissolution of the firm was a device for avoidance of tax he invited attention to two relevant dates in this ..... the duty of court to expose and refuse approval of tax avoidance device in the course of interpretation of statutes the following extract ..... way to construe a taxing statute while considering a device to avoid tax is not to ask whether the provisions should be construed .....

Reno Vs. Flores

Court: US Supreme Court

..... the last refuge of many an interpretive lost cause statutes should be interpreted to avoid serious constitutional doubts witkovich supra at 202 not to eliminate all possible contentions ..... ins policy invalidated in witkovich legislative grants of discretionary authority should be construed to avoid constitutional issues and harsh consequences that were almost certainly not contemplated or intended by .....

Sutlej Cotton Mills Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1993)45ITD22(Kol.)

..... been revalued with the sole intention of defrauding the revenue and avoiding payment of tax due under the provisions of section 115j he ..... of tax payable gets reduced with a view to counteract such tax avoidance device it is proposed to reduce the book profit by the ..... a reserve in the earlier year adopted a scheme or device for avoiding the tax imposable under section 115j reliance was placed on the .....

M and N Publications Ltd. and anr. Vs. Mahanagar Telephone Nigam Ltd. ...

Court: Delhi

Reported in: 49(1993)DLT380; 1992(24)DRJ484

..... risky but that this distress measure had to be taken to avoid any stalemate and in the larger interests of the mtnl the ..... the contract and get the job executed without further delay and avoid consequent inconvenience to the customers it agreed to the second option ..... work or to award contracts etc and third should always be avoided as it cannot withstand public gaze it castes reflection on corporation .....

Lee Vs. Weisman

Court: US Supreme Court

..... secular purpose 2 have a primary effect that neither advances nor inhibits religion and 3 avoid excessive government entanglement with religion committee for public ed religious liberty v nyquist 413 ..... it is the objector not the majority who must take unilateral and private action to avoid compromising religious scruples hereby electing to miss the graduation exercise this turns conventional first .....

United States Vs. Dixon

Court: US Supreme Court

..... previous conviction for attempt to manufacture the same substance we offered as a justification for avoiding a literal i e faithful reading of grady longstanding authority to the effect that ..... intent johnson supra at 499 citations and footnote omitted iii the interests at stake in avoiding successive prosecutions are different from those at stake in the prohibition against multiple punishments and .....

Dewsnup Vs. Timm

Court: US Supreme Court

..... proceeding in the bankruptcy court for the district of utah seeking pursuant to 506 to avoid a portion of respondents lien app 3 petitioner represented that the debt of approximately 120 ..... his in rem claim against the security respondents variation on the tenth circuit s holding avoids these alternative absurdities only by embracing yet another textual irrationality asserting that even though the .....