|
Ferreira and Secretary, Department of Social Services
|
[2018] AATA 1290
|
Administrative Appeals Tribunal
|
Australia
|
15 May 2018
|
AustLII
|
|
 3
|
|
Taxpayer and Commissioner of Taxation
|
[2013] AATA 783
|
Administrative Appeals Tribunal
|
Australia
|
4 Nov 2013
|
AustLII
|
|
|
|
Re Robert James Semmens and Commissioner of Taxation
|
[1989] AATA 39
|
Administrative Appeals Tribunal
|
Australia
|
24 Feb 1989
|
AustLII
|
|
|
|
Re Taxation Appeals
|
[1987] AATA 322
|
Administrative Appeals Tribunal
|
Australia
|
9 Sep 1987
|
AustLII
|
|
|
|
QT86/1830 and Commissioner of Taxation
|
[1987] AATA 553
|
Administrative Appeals Tribunal
|
Australia
|
11 Mar 1987
|
AustLII
|
|
|
|
Hallstroms Pty Ltd v Commissioner of Taxation
|
[1946] ArgusLawRp 81; (1946) 52 ALR 434
|
Argus Law Reports
|
Australia
|
7 Oct 1946
|
AustLII
|
|
|
|
Ausnet Transmission Group Pty Ltd v FCT
|
[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521
|
High Court of Australia
|
Australia - Commonwealth
|
5 Aug 2015
|
AustLII
|
|
32 
|
|
SPI Powernet Pty Ltd v Commissioner of Taxation
|
[2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263
|
Federal Court of Australia
|
Australia - Commonwealth
|
7 Apr 2014
|
AustLII
|
|
1
|
|
FCT v Pine Creek Goldfields Ltd
|
[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758
|
Federal Court of Australia
|
Australia - Commonwealth
|
15 Sep 1999
|
AustLII
|
|
2
|
|
It 2671 - Income Tax: Research and Development Expenses Claimed Against Royalty Income of Non-Residents
|
[1992] ATOITR IT2671
|
Australian Taxation Office
|
Australia - Commonwealth
|
12 Mar 1992
|
AustLII
|
|
|
|
It 2646 - Income Tax: Television Program Licences
|
[1991] ATOITR IT2646
|
Australian Taxation Office
|
Australia - Commonwealth
|
11 Jul 1991
|
AustLII
|
|
|
|
Commissioner of Taxation v Raymor (NSW) Pty Ltd
|
[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458
|
Federal Court of Australia
|
Australia - Commonwealth
|
18 Jun 1990
|
AustLII
|
|
65
|
|
It 2208 - Income Tax: Administration Expenses : Exploration and Prospecting Business
|
[1985] ATOITR IT2208
|
Australian Taxation Office
|
Australia - Commonwealth
|
13 Nov 1985
|
AustLII
|
|
|
|
Hallstroms Pty Ltd v FCT
|
[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436
|
High Court of Australia
|
Australia - Commonwealth
|
7 Oct 1946
|
AustLII
|
|
305
|
|
Herring v FCT
|
[1946] HCA 18; (1946) 72 CLR 543; [1946] ALR 296
|
High Court of Australia
|
Australia - Commonwealth
|
20 Jun 1946
|
AustLII
|
|
18
|
|
Canderel Ltd v Canada
|
[1998] 1 SCR 147
|
Supreme Court of Canada
|
Canada
|
12 Feb 1998
|
Supreme Court of Canada
|
|
8
|
|
Johns ‑ Manville Canada Inc v R
|
[1985] 2 SCR 46
|
Supreme Court of Canada
|
Canada
|
31 Jul 1985
|
Supreme Court of Canada
|
|
5
|
|
Premium Iron Ores Ltd v Minister of National Revenue
|
[1966] SCR 685
|
Supreme Court of Canada
|
Canada
|
28 Jun 1966
|
Supreme Court of Canada
|
|
1
|
|
Cook Islands Motor Centre Ltd v Collector of Inland Revenue
|
[1980] CKHC 1
|
High Court of the Cook Islands
|
Cook Islands
|
14 May 1980
|
PacLII
|
|
|
|
Co B v Fiji Revenue & Customs Authority
|
[2011] FJTT 2
|
|
Fiji
|
28 Nov 2011
|
PacLII
|
|
|
|
Co B v Fiji Revenue & Customs Authority
|
[2011] FJTT 1
|
|
Fiji
|
28 Nov 2011
|
PacLII
|
|
4
|
|
Adam v Commissioner of Inland Revenue
|
[1987] FJSC 11
|
Supreme Court of Fiji
|
Fiji
|
14 May 1987
|
PacLII
|
|
|
|
Fiji Sugar Corporation Ltd v Commissioner of Inland Revenue
|
[1983] FJSC 7
|
Supreme Court of Fiji
|
Fiji
|
18 May 1983
|
PacLII
|
|
1
|
|
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue
|
[2020] HKCFI 1649
|
Hong Kong Court of First Instance
|
Hong Kong
|
28 Jul 2020
|
HKLII
|
|
2
|
|
Yau Ngai v Yau Tak
|
[2008] HKCFI 229
|
Hong Kong Court of First Instance
|
Hong Kong
|
7 Mar 2008
|
HKLII
|
|
3
|
|
Canton Industries Ltd v Commissioner of Inland Revenue
|
[2008] HKCFI 189; [2008] 3 HKLRD 558
|
Hong Kong Court of First Instance
|
Hong Kong
|
7 Mar 2008
|
HKLII
|
|
|
|
Ranon Ltd v Commissioner of Inland Revenue
|
[1998] HKCFI 584; [1999] 1 HKC 517; [1999] 1 HKLRD 802
|
Hong Kong Court of First Instance
|
Hong Kong
|
27 Nov 1998
|
HKLII
|
|
1
|
|
[1998] HKCFI 859 (27 November 1998)
|
[1998] HKCFI 859
|
Hong Kong Court of First Instance
|
Hong Kong
|
27 Nov 1998
|
HKLII
|
|
|
|
[1998] HKCFI 862 (27 November 1998)
|
[1998] HKCFI 862
|
Hong Kong Court of First Instance
|
Hong Kong
|
27 Nov 1998
|
HKLII
|
|
|
|
Commissioner of Income Tax v M/S DCM Shriram Consolidated Ltd - Ita 1289/2010
|
[2012] INDLHC 4617
|
High Court of Delhi
|
India
|
30 Jul 2012
|
LIIofIndia
|
|
|
|
Commissioner of Income Tax-II v Munjal Showa Ltd - Ita 85/2009
|
[2010] INDLHC 4197
|
High Court of Delhi
|
India
|
6 Sep 2010
|
LIIofIndia
|
|
|
|
Commissioner of Income Tax v M/S Hede Consultancy PVTLTD and Anr - Txa / 3 / 2002
|
[2002] INGAHC 72
|
High Court of Bombay at Goa
|
India
|
10 Jun 2002
|
LIIofIndia
|
|
|
|
Alembic Chemical Works Co Ltd v Commissioner of Income Tax, Gujarat
|
[1989] INSC 115; 1989 1 SCALE 885; 1989 3 SCC 329; AIR 1989 SC 1913
|
Supreme Court of India
|
India
|
31 Mar 1989
|
LIIofIndia
|
|
|
|
Travancore Rubber and Teaco , Ltd v the Commissioner of Agriculturalincome-Tax, Kerala
|
[1960] INSC 300; [1961] 3 SCR 279; AIR 1961 SC 604
|
Supreme Court of India
|
India
|
15 Dec 1960
|
LIIofIndia
|
|
3
|
|
Indian Molasses Co (Private) Ltd v the Commissioner of Income-Tax, West Bengal
|
[1959] INSC 60; 1959 2 SCR Supl 964; AIR 1959 SC 1049
|
Supreme Court of India
|
India
|
5 May 1959
|
LIIofIndia
|
|
1
|
|
Assam Bengal Cement Co Ltd v the Commissioner of Income-Tax, West Bengal
|
[1954] INSC 109; [1955] 1 SCR 876; AIR 1955 SC 89
|
Supreme Court of India
|
India
|
11 Nov 1954
|
LIIofIndia
|
|
7
|
|
Income-tax Appellate Tribunal, Bombay v Haji Sabumiyan Haji Sirajuddin
|
[1944] AllINRprNag 101
|
All India Reporter - Nagpur
|
India
|
8 Dec 1944
|
AsianLII
|
|
|
|
Thiru N Sastha v Tamil Nadu - TC
|
[2002] INTNHC 409
|
High Court of Madras
|
India - Madras
|
26 Jun 2002
|
LIIofIndia
|
|
|
|
Income-tax Appellate Tribunal, New Dehli v Central Spinning, Weaving and Manufacturing Co, Ltd, Empress Mills, Nagpur
|
[1943] AllINRprNag 8; (1943) 11 ITR 266; [1943] ILR Nag 307; [1943] AIR Nag 219
|
All India Reporter - Nagpur
|
India - Maharashtra
|
25 Jan 1943
|
AsianLII
|
|
|
|
Trustpower Ltd v Commissioner of Inland Revenue
|
[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047
|
High Court of New Zealand
|
New Zealand
|
12 Nov 2013
|
NZLII
|
|
3
|
|
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96
|
[1997] NZHC 1198; (1997) 18 NZTC 13,408
|
High Court of New Zealand
|
New Zealand
|
9 Oct 1997
|
NZLII
|
|
2
|
|
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638)
|
[2023] ZATC 11
|
South Africa Tax Court
|
South Africa
|
12 Jul 2023
|
SAFLII
|
|
|
|
Commissioner for South African Revenue Service v BP South Africa (Pty) Ltd (92/05 , 92/05)
|
[2006] ZASCA 61; 2006 5 SA 559; [2006] 4 All SA 523
|
Supreme Court of Appeal of South Africa
|
South Africa
|
25 May 2006
|
SAFLII
|
|
6
|
|
Commissioner South African Revenue Service v Akharwaray (CA & R253/2003)
|
[2005] ZANCHC 115; [2005] JOL 16087; [2006] 1 All SA 369
|
High Court of South Africa - Northern Cape Division
|
South Africa
|
18 Nov 2005
|
SAFLII
|
|
|
|
Therobald v Commissioner of Income Tax - NLR - 539 of 41
|
[1940] LKCA 25; (1940) 41 NLR 539
|
Sri Lankan Court of Appeal
|
Sri Lanka
|
6 Jun 1940
|
AsianLII
|
|
|
|
Haughton Tea Co, Ltd v Commissioner of Income Tax - NLR - 322 of 42
|
[1936] LKSC 12; (1936) 42 NLR 322
|
Sri Lankan Supreme Court
|
Sri Lanka
|
29 Feb 1936
|
AsianLII
|
|
|
|
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)
|
[2021] UKFTT 18
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jan 2021
|
BAILII
|
|
2
|
|
Howden Joinery Group PLC & Howden Joinery Ltd v Revenue & Customs
|
[2014] UKFTT 257
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Mar 2014
|
BAILII
|
|
1
|
|
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia)
|
[1965] UKPC 23
|
Privy Council
|
United Kingdom
|
27 Jul 1965
|
BAILII
|
|
|
|
Duple Motor Bodies Ltd v Ostime
|
[1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739
|
House of Lords
|
United Kingdom
|
28 Mar 1961
|
BAILII
|
|
32
|
|
IRC v John Lewis Properties plc
|
[2002] EWCA Civ 1869; [2003] 2 WLR 1196
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
20 Dec 2002
|
BAILII
|
|
6
|
|
Robert Addie & Sons' Collieries Ltd v Inland Revenue
|
[1924] ScotLR 185
|
|
United Kingdom - Scotland
|
17 Jan 1924
|
BAILII
|
|
|
|
Inland Revenue v Merchiston Castle School, Ltd
|
[1921] ScotLR 585
|
|
United Kingdom - Scotland
|
8 Jul 1921
|
BAILII
|
|
|
|
Glenboig Union Fireclay Co , Ltd v Inland Revenue
|
[1921] ScotLR 376
|
|
United Kingdom - Scotland
|
5 Feb 1921
|
BAILII
|
|
|
|
John Smith & Son v Inland Revenue
|
[1920] ScotLR 147
|
|
United Kingdom - Scotland
|
20 Dec 1920
|
BAILII
|
|
|
|
Small v Inland Revenue
|
[1920] ScotLR 636
|
|
United Kingdom - Scotland
|
10 Jul 1920
|
BAILII
|
|
|
|
Archibald Thomson, Black, & Co , Ltd v Inland Revenue
|
[1919] ScotLR 185
|
|
United Kingdom - Scotland
|
7 Jan 1919
|
BAILII
|
|
|
|
Dumbarton Harbour Board v Cox
|
[1918] ScotLR 122
|
|
United Kingdom - Scotland
|
5 Dec 1918
|
BAILII
|
|
|
|
Moore & Co v Inland Revenue
|
[1914] ScotLR 59
|
|
United Kingdom - Scotland
|
13 Nov 1914
|
BAILII
|
|
|
