American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue

Core Citations

---

DISTINGUISHES

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

CONSIDERS

• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club

FOLLOWS

• Commissioners of Inland Revenue v Westleigh Estates Company

DISTINGUISHED in

• Jowett (Inspector of Taxes) v O'Neill and Brennan Construction Ltd

REFERRED in

• JS Torkington v HM Revenue and Customs
• Brookton Co-Operative Society Ltd v Federal Commissioner of Taxation
• Sekong Rubber Company Ltd v Director-General of Inland Revenue

[See more]

• Director General of Inland Revenue v Mamor Sdn Bhd

CITED in

• Visy Industries USA Pty Ltd v Commissioner of Taxation
• Bhp Billiton Finance Ltd v Commissioner of Taxation
• Ramsay v Revenue and Customs Commissioners

COMMENTED in

• Email Ltd v Commissioner of Taxation

CONSIDERED in

• Robert John Mould (as Trustee for the Estate of Gwenda Meryl Mould) v Commissioner of State Revenue
• PJSC Commercial Bank Privatbank v Igor Valeryevich Kolomoisky
• HM Revenue and Customs v Salaried Persons Postal Loans Ltd

[See more]

• Unisys Corporation Inc. v Commissioner of Taxation
• The Commissioners for HM Revenue and Customs v GE Financial Investments
• Ken's Sales & Marketing Ltd v Earl Levy, Trident Villas and Hotel Ltd, Pelican Securities Ltd, Michael Lee Chin and Castlewood Corporation
• Burke v Income Tax Commissioner
• Burke v The Commissioner of Income Tax
• Fourniotis v Vallianatos

FOLLOWED in

• Walter Wright (Singapore) Pte. Ltd v Director-General of Inland Revenue
• Director-General of Inland Revenue v Phaltan Sugar Works Ltd
• Sekong Rubber Company Ltd v Director-General of Inland Revenue

[See more]

• Menteri Kewangan; Sarawak Shell Bhd and Another
• Kota Kinabalu Industries Sdn Bhd v Director General of Inland Revenue
• Seaport Worldwide Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri
• International Investment Ltd v Comptroller-General of Inland Revenue
• T Ltd v Comptroller of Income Tax

REPORTED OPINION OF in

• [1978] 3 All ER 1185
• [1978] STC 561
• [1979] 1 MLJ 1

[See more]

• [1978] 3 WLR 985
• [1979] AC 676