Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore

Core Citations

REFERS TO

• Quinn v Leathem
• Woodward v Sarsons
• Jarvis v Hemmings

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• Commissioner of Taxes v Melbourne Trust

CONSIDERS

• Government of India Act 1935 - Articles : S-205

CONSIDERED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• Australia and New Zealand Banking Group Ltd v Commissioner of Taxation
• Nuclear Electric Plc v Bradley

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• Commissioners of Inland Revenue v General Motors Acceptance Corporation (UK) Ltd
• The Commissioner of Income Tax v Solnar Ltd
• Jamaica Mutual Life Assurance Society v The Board of Inland Revenue
• Frasers (Glasgow) Bank Ltd v Inland Revenue
• Guinness & Mahon Ltd v Browne

CITED in

• Federal Commissioner of Taxation v Hyteco Hiring Pty Ltd
• Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation
• Charles v Federal Commissioner of Taxation (no 1)

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• National Mutual Life Association of Australasia Ltd v Federal Commissioner of Taxation
• Comptroller of Income Tax v BBO
• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd

FOLLOWED in

• General Reinsurance Company Ltd v Tomlinson

REFERRED in

• Guinea Airways Ltd v Federal Commissioner of Taxation
• Psb v Dgir
• Pusb v Dgir

REPORTED OPINION OF in

• 56 TLR 971
• [1940] 4 All ER 87
• [1940] AC 1055