Pinetree Resort Pte Ltd v Comptroller of Income Tax

Core Citations

DISTINGUISHES

• Jay's - The Jewellers Ltd v Commissioners of Inland Revenue
• Morley v Tattersall

REFERS TO

• W Nevill & Company Ltd v Federal Commissioner of Taxation
• Minister of National Revenue v Anaconda American Brass Ltd

FOLLOWS

• Edwards (Inspector of Taxes) v Bairstow
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Mount Elizabeth (Pte) Ltd v Comptroller of Income Tax

REPORTED OPINION OF in

• [2000] SGCA 48
• [2000] 3 SLR(R) 136

FOLLOWED in

• BFH v Comptroller of Income Tax
• ABD Pte Ltd v Comptroller of Income Tax

CITED in

• AQP v Comptroller of Income Tax
• MF Global Singapore Pte Ltd (in creditors' voluntary liquidation) and others v Vintage Bullion DMCC (in its own capacity and as representative of the customers of the first plaintiff) and another matter

REFERRED in

• Comptroller of Income Tax v IA
• T Ltd v Comptroller of Income Tax

CONSIDERED in

• BFC v Comptroller of Income Tax

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Morley v Tattersall
• Jay's - The Jewellers Ltd v Commissioners of Inland Revenue
• Minister of National Revenue v Anaconda American Brass Ltd



See all quotations

• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• W Nevill & Company Ltd v Federal Commissioner of Taxation
• Mount Elizabeth (Pte) Ltd v Comptroller of Income Tax
• Pinetree Resort Pte Ltd v Comptroller of Income Tax