Taxing Statutes - Judgment Search Results

Bryan Vs. United States

Court : US Supreme Court

..... presumption by making specific intent to violate the law an element of certain federal criminal tax offenses thus the court almost 60 years ago interpreted the statutory term willfully as used in the federal criminal tax statutes as carving out an exception to the traditional rule that every person is presumed to .....

Clinton Vs. City of New York

Court : US Supreme Court

..... relief act of 1997 1701 111 stat 1099 identifying only 79 limited tax benefits subject to cancellation in the entire tax statute 5 because the tax benefit provisions are part and parcel of the budget provisions and because the act in defining them focuses upon revenue losing tax provisions 2 u s c 691e 9 a i 1994 ed supp ii it regards tax benefits as if they were a special kind of spending namely .....

Bijay Kumar Agarwal and ors. Vs. Ratan Lal Bagaria and ors.

Court : Kolkata

Reported in : AIR1999Cal106

..... fraud or improper conduct is intended to be prevented or a taxing statute or a beneficent statute is sought to be evaded or where associated companies are inextricably connected ..... may be affected etc 20 therefore although it is broadly speaking that the lifting of corporate veil will be available in the statute like companies act other financial and taxing statute etc but admittedly one cannot rule out .....

State Bank of Travancore Employees Union Vs. Commissioner of Wealth-ta ...

Court : Chennai

Reported in : (1998)149CTR(Mad)418; [1999]238ITR466(Mad)

..... a settled proposition that in the construction of charging sections in the taxing statutes before taxing any person it must be shown that the person sought to be taxed falls within the ambit of the charging section by clear words used in the section .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... the provisions prescribing the machinery for assessment were also found to be un reasonable and it was observed that in fact the taxing statute did not provide any machinery of assessment at page 1469 the hon ble supreme court ..... has the status of a constitutional concept the point of collection is located where the statute declares it will be j k cotton spinning amp weaving mills ltd v u o i 1988 .....

Ashish Steel Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(106)ELT269TriDel

..... 27 e l t 620 in which this tribunal had held that in construing a taxing statute one has to look merely at what is clearly stated and that there is no ..... or understood in the sense in which people conversant with the subject matter of the statute or statutory instrument understand it he further referred to another judgment of the supreme court in the case of indian .....

Mc. Dowell and Co. Ltd., Hyderabad Vs. Commissioner of Excise, A.P., H ...

Court : Andhra Pradesh

Reported in : 1998(2)ALD417; 1998(2)ALT593

..... under the act the ordinary rules of construction apply to the machinery provisions in a taxing statute and it is open to the court to consider whether any or all the provisions relating to ..... absurd results has to be avoided while therecan be no intendment no equity in a taxing statute that principle only applies to the charging sections and not to the procedural provisions leading .....

Haryana State Lotteries, Iqbal Chand Khurana, M/S K and Co., M/S. Sunr ...

Court : Delhi

Reported in : 1998(46)DRJ397

..... impose different rates exempt classes of property from taxation subject different classes of property to tax in different ways and adopt different modes of assessment a taxing statute is not thereforee exposed to attack on the ground of discrimination merely because different rates .....

A. Mariyayee Vs. the Commissioner and Secretary, Prohibition and Excis ...

Court : Chennai

Reported in : (1998)3MLJ145

..... to or consistent with such expressed intent of the law giver more so if the statute is a taxing statute their lordships further went on and said thus we will close the discussion by recalling ..... do not think the court has to add some words which are not in the statute it is the intention of the legislature the words in rule 13 1 are very clear .....

Brytex Auto Industries (P) Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(107)ELT794TriDel

..... case of ambiguity and that no equity or intendment in a taxing statute 10 the ld consultant therefore submitted that in view of the above submissions ..... 1978 2 e l t j 350 held that in a taxing statute there is no room for intendment but regard must be had to ..... maybe any the court must interpret the statute as it stands and in case of doubt in a manner favourable to the tax payer if there is any ambiguity of .....