Inland Revenue Commissioner v Mitsubishi Ltd

Core Citations

RESUELVE RECURSO

• Inland Revenue Commissioner v Mitsubishi Ltd

DOES NOT FOLLOW

• Bisley (A.M.) & Company Ltd v Commissioner of Inland Revenue

APPLIES

• RACV Insurance Pty. Ltd v Commissioner of Taxation
• Commercial Union Assurance Company of Australia Ltd v Federal Commissioner of Taxation

AFFIRMS

• Inland Revenue Commissioner v Mitsubishi Ltd

CITED in

• Commissioner of Taxation v Mercantile Mutual Insurance (Workers Compensation) Ltd

REFERRED in

• Ketua Pengarah Hasil Dalam Negeri v Tcy Jaya Sdn Bhd
• ABD Pte Ltd v Comptroller of Income Tax

DISTINGUISHED in

• Bodco Engineering & Construction Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

CONSIDERED in

• The Commissioner of Inland Revenue v New Zealand Forest Research Institute Ltd

REPORTED OPINION OF in

• [1995] 3 WLR 671
• [1996] AC 315

This document cites

• RACV Insurance Pty. Ltd v Commissioner of Taxation
• Commercial Union Assurance Company of Australia Ltd v Federal Commissioner of Taxation