Counteractive - Judgment Search Results

Comptroller of Income Tax Vs. Aqq and Another

Court: Singapore Supreme Court

..... the comptroller is entitled to look at the tax advantage broadly and holistically instead of counteracting each element of advantage with exacting specificity and the court will hesitate to intervene ..... would not have existed under any other specific provision of the act in order to counteract any illegitimate tax advantage arising from the impugned arrangement conceivably the comptroller might have .....

Collector of Central Excise Vs. Wander India Limited

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(25)ECC315

..... any therapeutic purpose in the medicines pyridoxine hydrochloride is used in the medicines to counteract the bad effects of the antibiotics chloramphenicol and tetracycline hydrochloride ascorbic acid was used ..... therapy over a long period produces peripheral neuritis the addition of vitamin b6 to counteract this side effect has therefore to be considered pharmaceutical necessity and vitamin b6 added .....

Civil Rights Cases

Court: US Supreme Court

..... power to provide remedies by which the impairment of contracts by state legislation might be counteracted and corrected and this power was exercised the remedy which congress actually provided was that ..... legislation by congress in the matter must necessarily be corrective in its character adapted to counteract and redress the operation of such prohibited state laws or proceedings of state officers if .....

Premlata Gupta Vs. State of Bihar and ors.

Court: Patna

..... unless it is required lo meet the demand or to counteract supply through illicit sources an additional licence can be ..... ascertained demand an additional licence should be granted or to counteract supply through illicit sources an additional licence should be granted ..... that additional licence is required to be given or to counteract to the supply of illicit liquor through illicit sources additional .....

Asstt. Cit Vs. Ruchika Chemicals and Investment (P) Ltd.

Court: Delhi

Reported in: (2004)88TTJ(Del)85

..... 269ss falls under chapter xx b while stressing upon the words to counteract evasion of tax in the heading of this chapter the learned ..... of this chapter provides that the sections in this chapter are to counteract the evasion of tax at the same time it is equally ..... in holding that the provisions of section 269ss are not only to counteract the evasion of tax but also to regulate certain transactions of .....

Shiv Kumar Bhagat Vs. State of Bihar and ors.

Court: Supreme Court of India

Reported in: 2003(3)BLJR2091; [2003(4)JCR113(SC)]; JT2003(Suppl1)SC41; 2003(7)SCALE415; (2003)7SCC736

..... to meet an ascertained demand for such article or to counteract supply through illicit sources 46 the general principles below stated ..... either to meet an ascertained demand for such article or to counteract supply through illicit sources these two considerations are to some ..... demand for imfl or that it was so necessary to counteract supply through illicit sources the letter simply referred to the .....

Chandu Lal Agarwalla, Karta of Joint Family and of Firm Named Hanutram ...

Court: Kolkata

Reported in: AIR1943Cal76

..... assuming that the issue was not so barred they sought to counteract the above evidence of marriage by relying on what they characterized ..... now to the evidence given by the defendants to impeach and counteract the direct evidence of marriage as also the strong presumption of ..... we do not consider them of any weight so as to counteract either the direct evidence of marriage or the presumption of marriage .....

Rambhai Manja Nayak, Vs. Union of India

Court: Gujarat

Reported in: (1983)34CTR(Guj)230; (1983)1GLR623; [1983]142ITR211(Guj)

..... acquisition of immovable properties in certain cases of transfer to counteract to counteract evasion of tax this bill was referred to a ..... by itself and provides for acquisition of immovable properties to counteract the evasion of tax before the competent authority can initiate ..... immovable property in cases of under valuation of property to counteract evasion of tax it makes no provision to regulate the .....

Dwarkanath Chatterjee and ors. Vs. Union of India (Uoi) and ors.

Court: Kolkata

Reported in: (1995)127CTR(Cal)116,[1995]213ITR470(Cal)

..... properties by the central government proposed to be transferred to counteract evasion of taxes and a new chapter being chapter xx ..... that such provisions have been inserted by the legislature to counteract evasion of taxes in the matter of acquisition of immovable ..... at such consideration is created by these two chapters to counteract the evasion of taxes therefore the consideration under section 269ud .....

Commissioner of Income-tax, U.P. and V.P. Vs. Chandra Prakash Raiz.

Court: Allahabad

Reported in: [1964]53ITR366(All)

..... to excess profits tax as he considers appropriate so as to counteract the avoidance or reduction of liability to excess profits tax which ..... of the profits accruing in a taxable territory in order to counteract the avoidance or reduction of liability as a result of a ..... not adding the profits governed by the third proviso but of counteracting the avoidance or reduction of liability of the profits in a .....