Misstatement - Judgment Search Results

United States Vs. Woods

Court: US Supreme Court

..... nbsp nbsp nbsp nbsp nbsp b woods contrary arguments are unpersuasive the valuation misstatement penalty encompasses misstatements that rest on legal as well as factual errors so it is applicable ..... had jurisdiction in this partnership level proceeding to determine the applicability of the valuation misstatement penalty and the penalty is applicable to tax underpayments resulting from the partners .....

Commr.of Cen.exc.ahmedabad Vs. M/s Urmin Products P.ltd. .

Court: Supreme Court of India

..... that there was a deliberate intention to evade payment of duty by misclassification and wilful misstatement of their product to enable them to pay lesser duty accordingly by invoking the extended ..... a deliberate intention to avoid payment of duty by the assessee by misclassification and willful misstatement of its product and hence it was justified in invoking the extended period as provided .....

Bharat Hotels Limited vs.commissioner, Central Excise (Adjudication)

Court: Delhi

..... evade payment of duty were of utmost relevance while construing the earlier expression regarding the misstatement or suppression of facts contained in the proviso reading the proviso as a whole the ..... fact contemplates ordinary default in payment of duties and leaves cases of collusion or wilful misstatement or suppression of facts a smaller specific and more serious niche to the proviso therefore .....

M/S. Uniworth Textiles Ltd. Vs. Commnr. of Central Excise, Raipur

Court: Supreme Court of India

..... fact contemplates ordinary default in payment of duties and leaves cases of collusion or willful misstatement or suppression of facts a smaller specific and more serious niche to the proviso therefore ..... paid short levied or short paid or erroneously refunded because of either fraud collusion wilful misstatement suppression of facts or contravention of any provision or rules this court has held that .....

Virginia Bankshares, Inc. Vs. Sandberg

Court: US Supreme Court

..... fact that proxy material discloses an offending statement s factual basis limits liability for misstatements only if the inconsistency is so obvious that it neutralizes the misleading conclusion ..... causation this case itself demonstrates that nonvoting causation theories are quite plausible where the misstatement or omission is material and the damages sustained by minority shareholders is serious as .....

Gustafson Vs. Alloyd Co.

Court: US Supreme Court

..... buyers with a right to rescind without proof of fraud or reliance as to misstatements contained in a document prepared with care following well established procedures relating to investigations ..... is the report s discussion and justification of the liabilities arising from omissions and misstatements in the prospectus the committee emphasizes that these liabilities attach only when there has .....

Hyderabad Asbestos Cement Vs. Collector of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)LC386Tri(Delhi)

..... intentional are synonynous terms hence unintentional is contrary to the word wilful in law misrepresentation misstatement means representing something which is not true if it is expressed or stated knowingly ..... otherwise it is mere innocent misrepresentation in the present case it may be mere misstatement or mistake of law but it cannot be considered as wilful misrepresentation furthermore in .....

Fedorenko Vs. United States

Court: US Supreme Court

..... as it has been in the past in situations where a citizen s allegedly material misstatements were closely tied to his expression of political beliefs or activities implicating the first amendment ..... chaunt test was formulated in the context of applications for citizenship and because the only misstatements here were made on petitioner s visa application footnote 4 3 the court acknowledges that .....

Devilog Systems India Vs. Collector of Customs, Bangalore

Court: Karnataka

Reported in: 1995(76)ELT520(Kar)

..... if the revenue is able to establish in the adjudication proceedings the collusion or wilful misstatement or suppression of facts indulged in by the importer than only the larger period of ..... of concerned clearance for home consumption at bangalore the importer had indulged in any wilfull misstatement or suppression of facts then obviously the notices would become time barred and the adjudication .....

State of West Bengal and ors. Vs. Bio-drug Laboratories (P) Ltd.

Court: Kolkata

Reported in: 1987(27)ELT394(Cal)

..... or misconstruction on the part of an excise officer or through misstatement as to the quantity or description of such goods on ..... submits that when goods are removed on the basis of deliberate misstatements in a r 2 forms it would tantamount to clandestine removal ..... would be difficult to reconcile such a meaning with an intentional misstatement or false statement made by the owner in collusion with the .....