Avoidance - Judgment Search Results

In Re: Mohsinally Alimohammed

Court: Authority for Advance Rulings

..... restricted to income derived from international air transport and has not been superseded by the dtaa presently under consideration it does not appear that the said agreement has been terminated in ..... looking out for foreign countries interested in investing in india and must have considered the dtaa as providing an opportunity to improve the economic relations between the two countries and encourage .....

Unitika Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)52ITD249(Delhi)

..... company in india the assessee further relied upon double taxation avoidance agreement dtaa between india and japan the learned cit a observed that ..... be charged to tax under the provision of double taxation avoidance agreement dtaa act in the light of aforesaid finding it is ..... in the course of carrying on of a business under dtaa the remittance could fall under the terms industrial or commercial .....

international Research Park Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1994)50ITD37(Delhi)

..... only distortions and not absurdities and yet the interpretation upon this section must be to avoid even these distortions the result to be achieved by contextual interpretation i e purposive approach ..... 80hhc 3 led to absurdities and such an interpretation which led to absurdities should be avoided according to his examples unintended benefit will be conferred upon the exporters if the interpretation .....

Consolidated Rail Corporation Vs. Gottshall

Court: US Supreme Court

..... does not support the court s unprecedented carlisle holding which would impose a duty to avoid creating a stressful work environment and thereby dramatically expand employers fela liability to cover ..... to the fela context the court looked to the reasons for limiting bystander recovery to avoid compensating plaintiffs with fraudulent or trivial claims and to prevent liability from becoming an .....

Turner Broadcasting System, Inc. Vs. Fcc

Court: US Supreme Court

..... the continued availability of free local broadcast television would be threatened ibid congress sought to avoid the elimination of broadcast television because in its words s uch programming is free to ..... the right of access statute editors might well conclude that the safe course is to avoid controversy therefore under the operation of the florida statute political and electoral coverage would be .....

Ratzlaf Vs. United States

Court: US Supreme Court

..... financial institution must report currency transactions in excess of 10 000 and his intention to avoid such reporting to gain a conviction for willful conduct he asserted the government must prove ..... designed to generate appropriate levels of taxation while also influencing behavior in various ways innocent avoidance is an established part of this scheme and it does not operate to undermine the .....

Digital Equipment Corp. Vs. Desktop Direct, Inc.

Court: US Supreme Court

..... embarrassment and anxiety averted by a successful double jeopardy claimant or the distraction from duty avoided by qualified immunity moreover unlike trial immunity claimants relying on public law a settling party ..... party secured from another a promise not to bring suit for reasons that presumably included avoiding the burden expense and perhaps embarrassment of a certain class of trials all but .....

S.R. Bommai and Others Etc. Etc. Vs. Union of India and Others Etc. Et ...

Court: Supreme Court of India

Reported in: AIR1994SC1918; JT1994(2)SC215; 1994(2)SCALE37; (1994)3SCC1; [1994]2SCR644

..... in the given circumstances specific provision will govern the situation this will also avoid redundancy courts power whenever intended to be excluded is expressly stated otherwise it ..... barriers as complimentary units in working the constitution without confrontation institutional mechanism aimed to avoid friction to promote harmony to set constitutional culture on firm foothold for successful .....

C.K. Rajan Vs. State of Kerala and ors.

Court: Kerala

Reported in: AIR1994Ker179

..... should be trained guards inside and outside the temple discourteous behaviour towards devotees should be avoided and stern action taken against erring staff there must be a senior officer to ..... apparatus the commissioner has stated that nomination of politicians in the managing committee should be avoided invariably the nomination made reflects the political complexion of the state there is no .....

Kartar Singh Vs. State of Punjab.

Court: Supreme Court of India

Reported in: 1994SCC(3)569; JT1994(2)423

..... objectivity of a trained judicial magistrate while the code and the evidence act seek to avoid inherent suspicion of a police officer obtaining confession from the accused does the same ..... poisoned tree to destroy independence and impartiality of justice which the constitution of india consciously avoided it is therefore unconstitutional 420 this conclusion does not mean that the offenses under the .....