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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Jamnadas v Commissioner of Inland Revenue | [2003] FJSC 4 | Supreme Court of Fiji | Fiji | 24 Oct 2003 | PacLII |
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4 |
| Russell (Inspector of Taxes) v Scott |
|
United Kingdom | circa 1948 | LexisNexis / Westlaw |
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7 |