rightly so that the letter dated 30-3-2006 had been
cleverly drafted and it does not mention in detail
the product which they were ... under:
"It can be seen that the assessee had very cleverly drafted
the letter and did not mention any details of
the product which
that the ground
mentioned therein is fulfilled. And, if clever drafting has 8 (2005) 10 SCC
51. 9 (1977) 4 SCC 467. created the illusion ... Recovery Appellate Tribunal,10 this
Court held that law cannot permit clever drafting which creates illusions
of a cause of action. What is required
Dy. Cit, Special Range 18 vs Reliance Industries Ltd. on 23 October, 2003
Equivalent citations
Recovery Appellate Tribunal - (1998) 2 SCC 70 to show that mere clever drafting of the pleadings does not change substance of the dispute before
knowledge exposed, exhibited in the
complaint. Therefore, the subsequent
notice, cleverly drafted, as if they wanted to rebook the consignment, as if
they had knowledge
U.B. Engineering Ltd. vs Jt. Commissioner Of Income Tax on 26 September, 2007
Equivalent
trusts, investment funds
and/or multiple type of legal vehicles and cleverly drafted contracts to
conceal the true ownership of the goods or activity that ... document, is not decisive of its
nature. Since this may encourage clever drafting of Agreements to
camouflage the real intention of the parties. The recitals
Long Term Investment) in its financial statements. However, the
assessee has very cleverly instead of using term "Revaluation", has used the term
Restated ... case.
(q). As discussed earlier also, the SOA has been cleverly drafted by the assessee
with a malafide intent of evading fair taxes on LTCG
agreement that matters and not the form, for
otherwise clever drafting can camouflage the real intention of the
parties. The Supreme Court, in Commr
Nissan Motor India Pvt Ltd vs Chennai-Iii on 7 November, 2024
CUSTOMS, EXCISE AND
