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make the untrue statement with the ulterior motive of tax evasion or
concealment of income. The satisfaction of the competent ... conferred thereunder was
to be exercised only to counter tax evasion, the provisions were still
bad in law as they
Supreme Court of India
particular in the areas of tax evasion and avoidance. In a discussion
of the legal solutions to tax evasion ... appreciated that
it is nor possible to totally eliminate tax evasion or avoidance, but
that it can be reduced, secondly
Central India Law Quarterly
position to rebut the presumption of tax
evasion and to give an interpretation to the provisions which would
lead ... utterly unwarranted. The very fact that
an imputation of tax evasion arises where an order for compulsory
purchase is made
Delhi High Court
automatically establish that there is an attempt at evasion of tax
particularly when there can be reasonable difference ... finding out whether
there is any attempt at tax evasion and the tentative finding in
respect thereof cannot be made
Calcutta High Court
contended that in an
appropriate case of tax evasion by the dealer, the Commissioner has to make
a necessary enquiry ... transporter to furnish requisite details in order to control tax evasion. That
similarly section 58 gives power to the State
Supreme Court of India
undersigned,
having considered it necessary to prevent evasion of tax in respect
of the following evasion-prone commodities, order that ... export sale only, are also bound to pay advance tax.
Evasion-prone goods are 'notified goods' in the KVAT
Kerala High Court
wholly
unwarranted. There was no question of evasion of tax. The details of
the consignments were fully disclosed ... adjudication as to whether there was any
evasion of tax or attempts to avoid tax which is a condition precedent
State Taxation Tribunal - West Bengal
vide notification dated
29.9.1999 to check the evasion of tax by the dealers in connivance with
the transporters are ultra ... matters and the provisions made for plugging the evasion
of tax by unscrupulous traders falls within the ambit of Entry
Punjab-Haryana High Court
expected to
discharge his professional obligation to discourage tax evasion and not
to publicise methods of tax evasion which have ... that the respondent's conduct in publicising methods of tax
evasion as narrated in the said book was unbecoming
Gujarat High Court
provided as penalty as against two times of the tax, as
penalty in the course of regular assessment ... with a view to preventing or checking evasion of tax
under this Act, the State Government considers it necessary
Punjab-Haryana High Court
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