Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
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Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
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Core Citations
RESUELVE RECURSO
CONSIDERS
- Income Tax Act 1918
- Income Tax Act 1918 - Articles : SCH-2
- Income Tax Act 1918 - Articles : SCH-3
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REFERS TO
- Lanston Monotype Corporation v Anderson
- Constantinesco v R
- Mills v Jones (Inspector of Taxes)
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AFFIRMS
REPORTED OPINION OF in
REFERRED in
- Federal Commissioner of Taxation v Creer
- Commissioners of Inland Revenue v Church Commissioners for England
- Rank Xerox Ltd v Lane
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CITED in
- Price Street Professional Centre Pty Ltd v Commissioner of Taxation
- Commissioner of Taxation v Pine Creek Goldfields Ltd
- Ridgeons Bulk Ltd v Commissioners of Customs and Excise
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CONSIDERED in
- AusNet Transmission Group Pty Ltd v Federal Commissioner of Taxation
- Bank of Nova Scotia v Appeal Commissioners
- Bank of Nova Scotia Appellant v The Appeal Commissioners Respondents [ECSC]
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FOLLOWED in
APPLIED in
DISTINGUISHED in
This document cites
- New York - 9 A.D. 39, Stapleton v. City of Newburgh
- Mills v Jones (Inspector of Taxes)
- American Thread Company v Joyce (Surveyor of Taxes)
- Lanston Monotype Corporation v Anderson
- Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
