Collco Dealings, Ltd v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• 39 TC 533

REFERRED in

• Masilaman Vellasamy v Attorney General and Another
• Koh Teng Lam v Koh Chen Chee Elsie and Another
• Tan Kiam Peng v Public Prosecutor

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• Concordia Agritrading Pte Ltd v Cornelder Hoogewerff (Singapore) Pte Ltd
• Re an Advocate and Solicitor
• Go Go Delicacy Pte Ltd v Carona Holdings Pte Ltd and Others
• Ventura Navigation Inc. v Port of Singapore Authority and Another
• L & M Concrete Specialists Pte Ltd v United Eng Contractors Pte Ltd
• SP Chua Pte Ltd v Lee Kim Tah (Pte) Ltd
• The "Seaway"

DISTINGUISHED in

• International SOS Pte Ltd v Overton Mark Harold George

FOLLOWED in

• Chng Wei Meng v Public Prosecutor
• Star-Trans Far East Pte Ltd v Norske-Tech Ltd and Others
• Public Prosecutor v Ng Chee Kheong and Another

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• Public Prosecutor v Phua Keng Tong Public Prosecutor v Frederick Tan Im Kian Frederick Tan Im Kian v Public Prosecutor

This document cites

• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1925
• Finance Act 1926