Commissioners of Inland Revenue v Fraser

Core Citations

APPLIED in

• Johnston v Heath

CONSIDERED in

• Wisdom v Chamberlain
• Marson v Morton

REFERRED in

• TCS v Director-General of Inland Revenue
• Director General of Inland Revenue v CKK (1950-1985) MSTC 157;
• DEF v Comptroller of Income Tax (1950-1985) MSTC 482;

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• Idaman Pelita Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• E v Comptroller General of Inland Revenue(1950-1985) MSTC 106;
• CBMB v Ketua Pengarah Hasil Dalam Negeri
• Ketua Pengarah Hasil Dalam Negeri v Cash Band (M) Berhad

REPORTED OPINION OF in

• 24 TC 498

FOLLOWED in

• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri
• Kota Kinabalu Industries Sdn Bhd v Director General of Inland Revenue

This document cites

• Jones v Leeming
• Cooper (Inspector of Taxes) v Stubbs
• Lindsay v Inland Revenue
• Tebrau (Johore) Rubber Syndicate, Ltd, v Farmer
• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue



See all quotations

• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Ryall v Hoare; Ryall v Honeywill
• Rutledge v Inland Revenue
• Commissioners of Inland Revenue v Fraser
• Inland Revenue v Livingston
• Inland Revenue v Livingston
• Inland Revenue v Scottish Automobile and General Insurance Company
• Income Tax Act 1918