IA v Comptroller of Income Tax

Core Citations

DISTINGUISHES

• Tata Hydro-Electric Agencies Ltd, Bombay v Income Tax Commissioner, Bombay Presidency & Aden
• THE MADRAS & SOUTHERN MAHRATTA RAILWAY Company, Ltd v Commissioners of Inland Revenue

DOES NOT FOLLOW

• Beauchamp v F. W. Woolworth Plc

REFERS TO

• E.J. Bridgwater and W.H. Bridgwater v King (HM Inspector of Taxes)
• Farmer v Scottish North American Trust Ltd
• Harrods (Buenos Aires) Ltd v Taylor-Gooby

[See more]

• JD Ltd v Comptroller of Income Tax
• Montreal Light, Heat & Power Consolidated v Minister of National Revenue, Montreal Coke & Manufacturing Company v Minister of National Revenue
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Wharf Properties Ltd v Commissioner of Inland Revenue
• Andermatt Investments Pte Ltd v Comptroller of Income Tax

FOLLOWS

• T Ltd v Comptroller of Income Tax

REPORTED OPINION OF in

• [2005] SGHC 229
• [2006] 1 SLR 821

This document cites

• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Beauchamp v F. W. Woolworth Plc
• Hancock v General Reversionary and Investment Company
• Smith & Son v Moore
• Commissioner of Taxation v Roberts



See all quotations

• Harrods (Buenos Aires) Ltd v Taylor-Gooby
• E.J. Bridgwater and W.H. Bridgwater v King (HM Inspector of Taxes)
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Montreal Light, Heat & Power Consolidated v Minister of National Revenue, Montreal Coke & Manufacturing Company v Minister of National Revenue
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Watney v Musgrave
• Beauchamp v F. W. Woolworth Plc
• Commercial and General Acceptance Ltd v Federal Commissioner of Taxation
• European Investment Trust Company Ltd v Jackson
• Tata Hydro-Electric Agencies Ltd, Bombay v Income Tax Commissioner, Bombay Presidency & Aden
• Wharf Properties Ltd v Commissioner of Inland Revenue
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• THE SCOTTISH NORTH AMERICAN TRUST, Ltd, v FARMER (Surveyor of Taxes)
• Farmer v Scottish North American Trust Ltd
• THE MADRAS & SOUTHERN MAHRATTA RAILWAY Company, Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1970
• Andermatt Investments Pte Ltd v Comptroller of Income Tax
• JD Ltd v Comptroller of Income Tax
• T Ltd v Comptroller of Income Tax
• Income Tax Act, 1967
• Income Tax Act 1947
• Housing Developers (Project Account) Rules