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relief or avoidance of double taxation and he proves that he has paid income- tax by deduction or otherwise under ... CHAP SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX CHAPTER X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Income from transactions
Central Government Act
turnover could be
reduced and tax liability avoided. We are of the view that the
conclusion readied in the appellant ... case of Commr. of Income-tax v.
Sakarlal Balabhai :
Tax avoidance postulates that the assessee is in receipt of amount
Supreme Court of India
Income- Tax Act, 1995
94. Avoidance of tax by certain transactions in securities
(1) Where the owner of any securities ... Assessing] Officer-
(a) that there has been no avoidance of income- tax, or
(b) that the avoidance of income
Central Government Act
Concepts of Tax Evasion and Tax Avoidance, difference
in-Tax Planning Colorable device within the framework of law
cannot ... attempt to
differentiate the concepts of tax evasion and tax avoidance
and to discover the invisible line supposed to exist
Supreme Court of India
first look at the meaning of Tax
Planning, Tax avoidance & Tax Evasion.
II. Tax Planning. Tax Avoidance and Tax Evasion ... burden of tax, within
the four corners of Law.
Tax avoidance is the art of saving tax without breaking
Central India Law Quarterly
painlesslj to full tax
compliance.
One may now consider tax avoidance.
Tax Avoidance :
The evolution and solution of the problems ... cases, to have regard to the presence o f
tax avoidance 1 7.
Judicial decisions on tax avoidance
Central India Law Quarterly
unholy nexus between the
mutual fund and the tax avoider. The word "business" though of large
and indefinite import connoted ... following conclusions:
1 "The scheme is a pure tax avoidance scheme without any commercial
justification
Income Tax Appellate Tribunal - Mumbai
imposed in law was on the footing that the tax avoided
amounted to Rs. 88,993, and the maximum penalty ... calculated only on the basis
of tax "avoided", i.e., tax which has been evaded by reason of
concealment
Bombay High Court
that cannot be
regarded as a case of tax avoidance even if the motive of the assessee
in making ... separate property : neither would be a case of
tax avoidance for, in either case, the capital asset itself would
Gujarat High Court
used only as a facade for avoiding
excise duty. In support of their contention, the revenue has also filed
joint ... company
created only for the purpose of evasion of tax or duty. With these
findings the action of the officers
Rajasthan High Court
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