ABD Pte Ltd v Comptroller of Income Tax

Core Citations

DISTINGUISHES

• British South Africa Company v Commissioner of Income Tax
• Eckel v Board of Inland Revenue
• Hall & Company v Commissioners of Inland Revenue

[See more]

• Bernhard v Gahan

REFERS TO

• B.P. Australia Ltd v Federal Commissioner of Taxation
• Atherton v British Insulated and Helsby Cables Ltd
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)

[See more]

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Simpson v Jones
• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation
• T Ltd v Comptroller of Income Tax
• Tucker v Granada Motorway Services Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Smith & Son v Moore
• New Zealand Flax Investments Ltd v Federal Commissioner of Taxation
• Nilsen Development Laboratories Pty Ltd v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v James Flood Pty Ltd
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
• Inland Revenue Commissioner v Mitsubishi Ltd
• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Comptroller of Income Tax v IA
• Countess Warwick Steamship Company v Ogg
• Re Duty on Estate of New University Club
• ECC Quarries Ltd v Watkis

FOLLOWS

• Pinetree Resort Pte Ltd v Comptroller of Income Tax

REPORTED OPINION OF in

• [2010] SGHC 107
• [2010] 3 SLR 609

REFERRED in

• ZF v Comptroller of Income Tax

APPLIED in

• BFC v Comptroller of Income Tax

CITED in

• BFC v Comptroller of Income Tax
• Columbia Asia Healthcare Sdn Bhd v Hong Hin Kit Edward
• MF Global Singapore Pte Ltd v Vintage Bullion DMCC

FOLLOWED in

• BFH v Comptroller of Income Tax

This document cites

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Tucker v Granada Motorway Services Ltd
• Atherton v British Insulated and Helsby Cables Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)



See all quotations

• Tucker v Granada Motorway Services Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Hancock v General Reversionary and Investment Company
• Smith & Son v Moore
• Green (HM Inspector of Taxes) v Favourite Cinemas, Ltd
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Smith v Incorporated Council of Law Reporting for England and Wales
• Bernhard v Gahan
• Countess Warwick Steamship Company v Ogg
• The Commissioners of Inland Revenue v Newcastle Breweries, Ltd
• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
• ECC Quarries Ltd v Watkis
• Re AB Ltd
• Nilsen Development Laboratories Pty Ltd v Federal Commissioner of Taxation
• Inland Revenue Commissioner v Mitsubishi Ltd
• Eckel v Board of Inland Revenue
• Hall & Company v Commissioners of Inland Revenue
• New Zealand Flax Investments Ltd v Federal Commissioner of Taxation
• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Simpson v Jones
• Federal Commissioner of Taxation v James Flood Pty Ltd
• Arthur Murray (Nsw) Pty Ltd v Federal Commissioner of Taxation
• Alianza Company v Bell
• Commissioners of Inland Revenue v Carron Company
• Re AB Ltd (1950-1985) MSTC 465;
• Re Duty on Estate of New University Club
• MPD Pte Ltd v Comptroller of Income Tax