ABC v The Comptroller of Income Tax, Singapore

Core Citations

DOES NOT FOLLOW

• DIXON & GAUNT, Ltd and JAMES HARE, Ltd v Commissioners of Inland Revenue

FOLLOWS

• Federal Commissioner of Taxation v Clarke
• Gamini Bus Company Ltd v Commissioner for Income Tax, Colombo
• George v Federal Commissioner of Taxation

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• R v Deputy Federal Commissioner of Taxation (South Australia)ex parte Hooper
• Rhodesia Metals Ltd (Liquidator) v Commissioner of Taxes
• British Estate Investment Society, Ltd v Jackson (HM Inspector of Taxes)

REFERRED in

• Government of Malaysia v Abdul Rahman
• Ketua Pengarah Hasil Dalam Negeri v Everprompt Shipping Sdn BhdHigh Court, Kuching
• Government of Malaysia v DC (1950-1985) MSTC 336;

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• Sunrise (Pg) Sdn Bhd v Ketua Pengarah Jabatan Hasil Dalam Negeri
• Piramid Intan Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• PSSSB v Ketua Pengarah Hasil Dalam Negeri (2010) MSTC 574
• NV Multi Asia Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Comptroller of Income Tax, The; Mount Elizabeth (Pte) Ltd
• Kim Thye Company v Ketua Pengarah Jabatan Hasil Dalam Negeri, Kuala Lumpur
• Government of Malaysia v Abdul Rahman
• The Government of The Federation of Malaysia v Datuk Hj Ghani Gilong
• Government of Malaysia v Ng Song Choon
• Ketua Pengarah Hasil Dalam Negeri v Kim Thye & Company
• Ketua Pengarah Hasil Dalam Negeri v Marigold Industries (M) Sdn Bhd
• Chong Woo Yit v Government of Malaysia
• Sun Man Tobacco Company Ltd v Government of Malaysia
• Comptroller of Income Tax v AQQ

FOLLOWED in

• Comptroller of Income Tax v RST (1950-1985) MSTC 539;
• Government of Malaysia v Gan Chuan Lian

REPORTED OPINION OF in

• [1959] MLJ 162
• [1937-1978] AMTC 102

DISTINGUISHED in

• Government of Malaysia v Chia Kee Tee

This document cites

• DIXON & GAUNT, Ltd and JAMES HARE, Ltd v Commissioners of Inland Revenue
• British Estate Investment Society, Ltd v Jackson (HM Inspector of Taxes)
• R v Deputy Federal Commissioner of Taxation (South Australia)ex parte Hooper
• Federal Commissioner of Taxation v Clarke
• George v Federal Commissioner of Taxation