Evade - Judgment Search Results
Home > Cases Phrase: evade Year: 1997 Page 1 of about 1,875 results (0.024 seconds)Mrs. Kailash Suneja and ors. Vs. Appropriate Authority and ors.
Court: Delhi
Decided on: Dec-17-1997
Reported in: (1998)145CTR(Del)560
..... finding that the apparent consideration mentioned in the agreement was understated with a view to evade tax however since the mandatory requirement of giving such a positive finding is not complied ..... for element of a nexus being present with the understatement of consideration and attempt to evade tax it is essential that the apparent consideration is not the real consideration thereforee merely .....
Tag this Judgment! Ask ChatGPTAssistant Commissioner of Income Vs. Sharma Cold Storage and Ice Facto ...
Court: Income Tax Appellate Tribunal ITAT Patna
Decided on: Sep-26-1997
Reported in: (1998)64ITD129(Pat.)
..... treating the disallowances as income on which the assessee sought to evade tax the legislature or the statute cannot contradict itself 12 ..... making false and incorrect claims and deductions with a view to evade tax which is due and payable legitimately as per the ..... income should be with reference to the tax sought to be evaded instead of the income concealed moreover the minimum penalty imposable for .....
Tag this Judgment! Ask ChatGPTVysya Bank Ltd. Vs. Appropriate Authority of Income-tax and ors.
Court: Kolkata
Decided on: Dec-24-1997
Reported in: [1998]233ITR560(Cal)
..... has been made to undervalue the property for the purpose of evading tax mere undervaluation simpliciter therefore is not enough as stated ..... introduced in the income tax act namely to counter attempts to evade tax such an order passed by the appropriate authority under the ..... market value was on account of any attempt or intention to evade tax the impugned order clearly falls short of the requirement .....
Tag this Judgment! Ask ChatGPTPrecision Tool Room Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-19-1997
Reported in: (1997)(96)ELT57TriDel
..... limit under the various notifications and with a view to evade central excise duty that this amounted to fragmenting of principal ..... cause notice and denied the alleged fragmenting or intention to evade duty the three concerns are separate legal and factual entities ..... was done to distribute the clearances in an attempt to evade licensing control and payment of excise duty all other circumstances .....
Tag this Judgment! Ask ChatGPTLimenaph Chemicals Vs. Union of India
Court: Chennai
Decided on: Jun-23-1997
Reported in: 1997(95)ELT195(Mad)
..... authorities with a deliberate intention to mislead the authorities or to evade the duty under the act and therefore the learned single judge ..... provision of the act or rules made thereunder with intent to evade payment of duty something positive other than mere inaction or ..... of the department would indicate that there was no intention to evade payment of duty 13 in cosmic dye chemical v collector of .....
Tag this Judgment! Ask ChatGPTJ.N. Marshall Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-18-1997
Reported in: (1997)(96)ELT149TriDel
..... g the six concerns were created with the intention of evading excise duty by fragmentation of factory premises of the original ..... has been artificial fragmentation of units with the intention of evading excise duty by misusing exemption for ssi units colourable devices ..... alleged to have adopted various colourable devices with intent to evade duty 7 learned counsel appearing for jnm contended that the .....
Tag this Judgment! Ask ChatGPTAssistant Commercial Taxes Vs. Shri Vajaram
Court: Sales Tax Tribunal STT Rajasthan
Decided on: Sep-10-1997
Reported in: (1998)111STC1Tribunal
..... 22a of the act of 1954 ii whether the mens rea to evade the tax liability is condition precedent to attract the provisions of ..... entries whether these admitted facts not sufficient proof establishing the intention to evade the tax iv what is the ambit and scope of the ..... it appears that both these slips were prepared just to avoid and evade the payment of tax by showing that the goods belonged to .....
Tag this Judgment! Ask ChatGPTRahul Kumar Bajaj Vs. Income Tax Officer
Court: Income Tax Appellate Tribunal ITAT Nagpur
Decided on: Jul-08-1997
Reported in: (1998)64ITD73(Nag.)
..... established that there was a device employed by the assessee in evading capital gains tax liability the reopening the assessment was valid and ..... was submitted that the purpose at that time was not to evade the capital gains tax liability because these shares had never been ..... asset into money substantially for the benefit of the assessee while evading tax on a capital gain the ito will be entitled to .....
Tag this Judgment! Ask ChatGPTWalia Engineering Associates P. Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-06-1997
Reported in: (1998)(59)ECC407
..... to which collector himself held that appellants had no intention to evade duty and it was their understanding that by arrangements made ..... demand is time barred and since there was no intention to evade duty penalty is also not sustainable 3 ld dr reiterates ..... since collector himself has recorded that there was no intention to evade duty none of the ingredients required for invoking extended period .....
Tag this Judgment! Ask ChatGPTMenka Textile Inds. Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-07-1997
Reported in: (1997)(90)ELT478TriDel
..... undermine the view that it suppressed the facts with intent to evade duty 6 the supreme court in a series of judgments has ..... there has been suppression mis declaration of facts with intent to evade duty and that the presence of this intent must be established ..... we have revealed earlier we therefore hold that the intent to evade duty has not been established and the extended period would not .....
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