LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

British Insulated and Helsby Cables Ltd v Atherton   flag  190

[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336
King's Bench
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Centrica Overseas Holdings Ltd v Revenue and Customs [2024] UKSC 25 United Kingdom Supreme Court United Kingdom 16 Jul 2024 BAILII flag
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998) [2023] UKUT 260 United Kingdom Upper Tribunal United Kingdom 26 Oct 2023 BAILII flag
Gala Film Partners, LLP v Revenue & Customs (Procedure) [2023] UKFTT 699 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2023 BAILII flag
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638) [2023] ZATC 11 South Africa Tax Court South Africa 12 Jul 2023 SAFLII flag
Richmond and Commissioner of Taxation (Taxation) [2023] AATA 1915 Administrative Appeals Tribunal Australia 27 Jun 2023 AustLII flag
Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd [2022] EWCA Civ 1520; [2023] 1 WLR 316 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Nov 2022 BAILII flag 1
Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs [2022] UKFTT 74 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2022 BAILII flag
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 flag 2
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses) [2020] UKFTT 197 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2020 BAILII flag 1
Phillips v Revenue & Customs (INCOME TAX - failure to comply with notice) [2020] UKFTT 138 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2020 BAILII flag
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR TR2019/4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Commissioner of Taxation v Sharpcan Pty Ltd [2018] FCAFC 163 Federal Court of Australia Australia - Commonwealth 27 Sep 2018 AustLII flag 1
Easy Park Ltd v Commissioner of Inland Revenue [2018] NZCA 296; (2018) 28 NZTC 23-066 Court of Appeal of New Zealand New Zealand 7 Aug 2018 NZLII flag 1
Ferreira and Secretary, Department of Social Services [2018] AATA 1290 Administrative Appeals Tribunal Australia 15 May 2018 AustLII flag 3
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR TR2018/7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation) [2017] AATA 2948 Administrative Appeals Tribunal Australia 14 Dec 2017 AustLII flag 1
Easy Park Ltd v Commissioner of Inland Revenue [2017] NZHC 1893 High Court of New Zealand New Zealand 10 Aug 2017 NZLII flag 3
Honda Siel Cars India Ltd v Commissioner of Income Tax, Ghaziabad [2017] INSC 482 Supreme Court of India India 9 Jun 2017 LIIofIndia flag
Ingenious Games v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses) [2017] UKFTT 429 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 May 2017 BAILII flag 2
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR TR2017/1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Mulloy v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation) [2016] UKFTT 243 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2016 BAILII flag
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
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 flag 32
Acornwood LLP v HMRC [2014] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2014 BAILII flag 9
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 flag 1
Oracle India Private Ltd v Commissioner of Income Tax - Ita 25/2012 [2013] INDLHC 5857 High Court of Delhi India 25 Nov 2013 LIIofIndia flag
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 flag 3
Disputant v v Commissioner of Inland Revenue [2013] NZTRA 9 New Zealand Taxation Review Authority New Zealand 6 Nov 2013 NZLII flag
Taxpayer and Commissioner of Taxation [2013] AATA 783 Administrative Appeals Tribunal Australia 4 Nov 2013 AustLII flag
Peter Vaines v The Commissioners of Revenue & Customs [2013] UKFTT 576 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2013 BAILII flag
SPI PowerNet Pty Ltd v FCT [2013] FCA 924; (2013) 96 ATR 771 Federal Court of Australia Australia - Commonwealth 12 Sep 2013 AustLII flag 2
Hopegar Properties Ltd v Revenue & Customs [2013] UKFTT 331 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2013 BAILII flag
Janitor Cleaning Co v Revenue & Customs [2012] UKFTT 607 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Sep 2012 BAILII flag
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 flag
Shanker Trading (P) Ltd v the Cit - Ita 251/2007 [2012] INDLHC 4110 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 482/2008 [2012] INDLHC 4115 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 731/2008 [2012] INDLHC 4118 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 247/2002 [2012] INDLHC 4109 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 246/2005 [2012] INDLHC 4108 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 842/2011 [2012] INDLHC 4119 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 1207/2005 [2012] INDLHC 4105 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 1183/2010 [2012] INDLHC 4102 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Shanker Trading (P) Ltd v the Cit - Ita 257/2007 [2012] INDLHC 4112 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Shanker Trading (P) Ltd v the Cit - Ita 253/2007 [2012] INDLHC 4111 High Court of Delhi India 9 Jul 2012 LIIofIndia flag
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
Co B v Fiji Revenue & Customs Authority [2011] FJTT 2 Fiji 28 Nov 2011 PacLII flag
Co B v Fiji Revenue & Customs Authority [2011] FJTT 1 Fiji 28 Nov 2011 PacLII flag 4
Commissioner of Income Tax v M/S Oracle India PVT Ltd - Ita 383/2009 [2011] INDLHC 4929 High Court of Delhi India 30 Mar 2011 LIIofIndia flag
JT Dove Ltd v HMRC [2011] UKFTT 16 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2010 BAILII flag 1
Commissioner of Income Tax-II v Munjal Showa Ltd - Ita 85/2009 [2010] INDLHC 4197 High Court of Delhi India 6 Sep 2010 LIIofIndia flag
Commissioner of Income Tax-IV v M/S DCM Technologies Ltd - Ita 861/2010 [2010] INDLHC 3345 High Court of Delhi India 15 Jul 2010 LIIofIndia flag
Market South West (Holdings)Ltd v Revenue & Customs [2010] UKFTT 121 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2010 BAILII flag
Lion Co v HMRC [2009] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2009 BAILII flag 1
Commissioner of Income Tax (Central) Ludhiana v M/S Rockman Cycle Industries Private Ltd, Ludh - Itr-169-170-1996 [2009] INPBHC 22585 High Court of Punjab and Haryana India 7 Aug 2009 LIIofIndia flag
A Co Ltd v Commissioner for the South African Revenue Service (12323; 12324) [2009] ZATC 3 South Africa Tax Court South Africa 14 May 2009 SAFLII flag 1
A Co Ltd v Commissioner for the South African Revenue Service (12323 [2009] ZATC 5 South Africa Tax Court South Africa 14 May 2009 SAFLII flag
Commissioner of Income Tax v J K Synthetics Ltd - Itr 202/1989 [2008] INDLHC 3277 High Court of Delhi India 17 Dec 2008 LIIofIndia flag
Christopher Martyn Chappell v Revenue & Customs [2008] UKSPC SPC00717 United Kingdom Special Commissioners of Income Tax United Kingdom 12 Nov 2008 BAILII flag
Yau Ngai v Yau Tak [2008] HKCFI 229 Hong Kong Court of First Instance Hong Kong 7 Mar 2008 HKLII flag 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 flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR TR2008/9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
[2007] Uksscsc CCS_137_2007 (23 October 2007) [2007] UKSSCSC CCS_137_2007 Social Security and Child Support Commission United Kingdom 23 Oct 2007 BAILII flag
Cameron Brae Pty Ltd v FCT [2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178 Federal Court of Australia Australia - Commonwealth 21 Aug 2007 AustLII flag 29
Income tax v Southern roadways - TCA 700 of 2007 [2007] INTNHC 1989 High Court of Madras India - Madras 19 Jun 2007 LIIofIndia flag
Kato Kagaku Co Ltd v Revenue & Customs [2007] UKSC SPC00598 United Kingdom Supreme Court United Kingdom 7 Mar 2007 BAILII flag
Wensemius and Commissioner of Taxation [2007] AATA 1006; (2007) 66 ATR 144 Administrative Appeals Tribunal Australia 11 Jan 2007 AustLII flag 4
Re Benstead Services Pty Ltd and FCT [2006] AATA 976; (2006) 64 ATR 1232 Administrative Appeals Tribunal Australia 17 Nov 2006 AustLII flag 3
Dass v Special Commissioner [2006] EWHC 2491 (Ch) High Court of England and Wales United Kingdom - England and Wales 13 Oct 2006 BAILII flag 3
M/s Sangrur Vanaspati Mills Ltd v The Commissioner of Income Tax, Patiala - ITR-29-1993 [2006] INPBHC 7951 High Court of Punjab and Haryana India 28 Sep 2006 LIIofIndia flag
Commissioner of Income Tax, Mumbai v M/S General Insurance Corporation [2006] INSC 616 Supreme Court of India India 25 Sep 2006 LIIofIndia flag
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
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 flag
Terry v Revenue and Customs [2005] UKSPC SPC00482 United Kingdom Special Commissioners of Income Tax United Kingdom 2 Jun 2005 BAILII flag
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
Walstern Pty Ltd v Commissioner of Taxation [2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 136
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR TR2003/16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
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 flag 6
Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577; (2002) 51 ATR 629 Federal Court of Australia Australia - Commonwealth 17 Dec 2002 AustLII flag 34
MacAonghusa v Ringmahon Co [2001] IESC 47; [2001] 2 IR 507 Supreme Court of Ireland Republic of Ireland 29 May 2001 BAILII flag 1
TR 2000/1 - Income tax: insurance registers [2000] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 2000/1 - Income tax: insurance registers [2000] ATOTR TR2000/1 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
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 flag 2
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 101
Pine Creek Goldfields Ltd v Commissioner of Taxation (Cth) [1999] FCA 326; (1999) 41 ATR 471 Federal Court of Australia Australia - Commonwealth 29 Mar 1999 AustLII flag 1
Commissioner of Inland Revenue v Wattie [1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639 Privy Council United Kingdom 29 Oct 1998 BAILII flag 18
Paul Montgomery v Commissioner of Taxation [1998] FCA 46 Federal Court of Australia Australia - Commonwealth 6 Feb 1998 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 242; 36 ATR 1140 Administrative Appeals Tribunal Australia 17 Jul 1997 AustLII flag
M/S Amalgamation PVT Ltd v Commissioner of Income Tax, Madras [1997] INSC 464 Supreme Court of India India 25 Apr 1997 LIIofIndia flag
M/S Sri Venkata Satyanarayna Rice Mill Contractors Co v the Commissioner of Income-Tax, Andhra Pradesh [1996] INSC 1333 Supreme Court of India India 25 Oct 1996 LIIofIndia flag
Lyttelton Port Co Ltd v Commissioner of Inland Revenue HC Christchurch AP130/94 [1996] NZHC 1506; (1996) 17 NZTC 12,556 High Court of New Zealand New Zealand 17 May 1996 NZLII flag
NT94/306 and Commissioner of Taxation [1995] AATA 164 Administrative Appeals Tribunal Australia 16 Jun 1995 AustLII flag
QT94/64 and Commissioner of Taxation [1995] AATA 109 Administrative Appeals Tribunal Australia 24 Apr 1995 AustLII flag
[1994] HKCFI 261 (30 September 1994) [1994] HKCFI 261 Hong Kong Court of First Instance Hong Kong 30 Sep 1994 HKLII flag
Wharf Properties Ltd v Commissioner of Inland Revenue [1994] HKCFI 362; [1995] 1 HKLR 347 Hong Kong Court of First Instance Hong Kong 30 Sep 1994 HKLII flag 3
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 2
Re Kennedy Holdings and Property Management Pty Ltd v FCT [1992] FCA 645 Federal Court of Australia Australia - Commonwealth 23 Dec 1992 AustLII flag 2
Kemp v Commissioner of Taxation (Cth) [1992] FCA 478; (1992) 110 ALR 375; 24 ATR 75 Federal Court of Australia Australia - Commonwealth 24 Sep 1992 AustLII flag 1
Re Vice Nizich and Ane Nizich v the Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 426 Federal Court of Australia Australia - Commonwealth 6 Sep 1991 AustLII flag
Re Sunraysia Broadcasters Pty Ltd v Commissioner of Taxation [1991] FCA 253 Federal Court of Australia Australia - Commonwealth 13 Jun 1991 AustLII flag
Re Taxation Appeals [1991] AATA 131; 22 ATR 3218 Administrative Appeals Tribunal Australia 22 May 1991 AustLII flag
Thomas Borthwick & Sons (Australasia) Ltd v Commissioner of Inland Revenue HC Wellington M197/87 [1991] NZHC 3111; (1991) 15 TRNZ 679; (1991) 13 NZTC 8,063 High Court of New Zealand New Zealand 12 Feb 1991 NZLII flag
Bikaner Gypsums Ltd v Commissioner of Income Tax, Rajasthan [1990] INSC 322; 1990 2 SCALE 876; 1991 1 SCC 328; 1990 2 SCR Supl 313; AIR 1991 SC 227; 1990 4 JT 481 Supreme Court of India India 23 Oct 1990 LIIofIndia flag
Re Riba Foods Pty Ltd v Commissioner of Taxation [1990] FCA 276; 21 ATR 960 Federal Court of Australia Australia - Commonwealth 6 Aug 1990 AustLII flag
Re Caboolture Park Shopping Centre Pty Ltd v White Industries (Qld) Pty Ltd [1989] FCA 548; 90 ALR 589 Federal Court of Australia Australia - Commonwealth 22 Dec 1989 AustLII flag 7
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation [1989] FCA 541 Federal Court of Australia Australia - Commonwealth 21 Dec 1989 AustLII flag
VT87/659 and Commissioner of Taxation [1989] AATA 232; 21 ATR 3061 Administrative Appeals Tribunal Australia 3 Nov 1989 AustLII flag
Re Raymor (Nsw) Pty Ltd v Commissioner of Taxation [1989] FCA 430 Federal Court of Australia Australia - Commonwealth 19 Oct 1989 AustLII flag
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 flag
AT87/74 and Commissioner of Taxation [1988] AATA 84; 19 ATR 3367 Administrative Appeals Tribunal Australia 11 Mar 1988 AustLII flag
WT85/1056 and Commissioner of Taxation [1988] AATA 52; 19 ATR 3246 Administrative Appeals Tribunal Australia 8 Feb 1988 AustLII flag
Re Taxation Appeals [1987] AATA 322 Administrative Appeals Tribunal Australia 9 Sep 1987 AustLII flag
NT87/60 and Commissioner of Taxation [1987] AATA 721 Administrative Appeals Tribunal Australia 30 Jul 1987 AustLII flag
NT86/10058-59 and Commissioner of Taxation [1987] AATA 271; 18 ATR 3747 Administrative Appeals Tribunal Australia 17 Jul 1987 AustLII flag
Re Taxation Appeals [1987] AATA 161 Administrative Appeals Tribunal Australia 30 Apr 1987 AustLII flag
QT86/1830 and Commissioner of Taxation [1987] AATA 553 Administrative Appeals Tribunal Australia 11 Mar 1987 AustLII flag
NT86/4487 and Commissioner of Taxation [1987] AATA 68; 18 ATR 3270 Administrative Appeals Tribunal Australia 2 Mar 1987 AustLII flag 1
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd [1986] FCA 414 Federal Court of Australia Australia - Commonwealth 27 Nov 1986 AustLII flag
Cit Bombay City v Bombay Burmah Trading Corporation, Bombay [1986] INSC 135; 1986 2 SCALE 277; 1986 3 SCR 269 Supreme Court of India India 16 Jul 1986 LIIofIndia flag
McKenzies New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M275/85 [1986] NZHC 1239; (1986) 9 TRNZ 368; (1986) 8 NZTC 5,078 High Court of New Zealand New Zealand 6 Mar 1986 NZLII flag
Cit Bombay City v Bombay Burmah Trading Corporation, Bombay [1986] INSC 135; 1986 2 SCALE 277; 1986 3 SCR 269 Supreme Court of India India 16 Jul 1986 LIIofIndia flag
Johns ‑ Manville Canada Inc v R [1985] 2 SCR 46 Supreme Court of Canada Canada 31 Jul 1985 Supreme Court of Canada flag 5
Re Queensland Mines Ltd and Export Development Grants Board [1985] AATA 32 Administrative Appeals Tribunal Australia 8 Feb 1985 AustLII flag
Fiji Sugar Corporation Ltd v Commissioner of Inland Revenue [1983] FJSC 7 Supreme Court of Fiji Fiji 18 May 1983 PacLII flag 1
Commissioner of Income Tax, Delhi v Delhi Safe Deposit Co Ltd [1982] INSC 2; 1982 1 SCALE 6; 1982 1 SCC 364; 1982 3 SCR 1; AIR 1982 SC 757 Supreme Court of India India 12 Jan 1982 LIIofIndia flag 4
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
FCT v Cliffs International Inc [1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265 Federal Court of Australia Australia - Commonwealth 14 Dec 1977 AustLII flag 4
Cliffs International Inc v Commissioner of Taxation [1977] WASC 92 Supreme Court of Western Australia Australia - Western Australia 24 May 1977 AustLII flag
Commissioner of Inland Revenue v Lal [1977] FJCA 12 Court of Appeal of Fiji Fiji 25 Mar 1977 PacLII flag 1
Caffrey v Commissioner of Taxation of the Commonwealth of Australia [1976] WASC 43 Supreme Court of Western Australia Australia - Western Australia 21 May 1976 AustLII flag
Denison Mines Ltd v Minister of National Revenue [1976] 1 SCR 245 Supreme Court of Canada Canada 1 Oct 1974 Supreme Court of Canada flag 2
R b Seth Moolchand Suganchand v the Commissioner of Income-Tax, Delhi [1972] INSC 230; 1973 3 SCC 257; 1973 2 SCR 360; AIR 1973 SC 15 Supreme Court of India India 19 Sep 1972 LIIofIndia flag
Indian Aluminium Co Ltd v Cit , West Bengal, Calcutta [1972] INSC 98; 1972 2 SCC 150; 1973 1 SCR 15; AIR 1972 SC 1880 Supreme Court of India India 29 Mar 1972 LIIofIndia flag
Devidas Vithaldas & Co v Cit , Bombay City [1972] INSC 33; 1972 3 SCC 457; AIR 1973 SC 318; 1973 2 SCR 215 Supreme Court of India India 28 Jan 1972 LIIofIndia flag
Cit West Bengal II, Calcutta v Coal Shipment (P) Ltd [1971] INSC 283; 1971 3 SCC 736; 1972 1 SCR 1089; AIR 1972 SC 541 Supreme Court of India India 14 Oct 1971 LIIofIndia flag 1
Commissioner of Income-Tax, Excess Profits Tax, Hyderaba v v Jagan Mohan Rao [1969] INSC 162 Supreme Court of India India 31 Jul 1969 LIIofIndia flag
Commissioner of Income-Tax Central, Calcutta & Anr v Amalgamated Development, Ltd [1967] INSC 74; 1967 3 SCR 263; AIR 1967 SC 1475 Supreme Court of India India 23 Mar 1967 LIIofIndia flag
City of Essendon v Cox [1967] VicRp 58; [1967] VR 545; (1966) 24 LGRA 30 Australia - Victoria 20 Dec 1966 AustLII flag 18
Premium Iron Ores Ltd v Minister of National Revenue [1966] SCR 685 Supreme Court of Canada Canada 28 Jun 1966 Supreme Court of Canada flag 1
India Cements Ltd , Madras v Commissioner of Income-Tax, Madras [1965] INSC 282; 1966 2 SCR 944; AIR 1966 SC 1053 Supreme Court of India India 8 Dec 1965 LIIofIndia flag
M/S Gotan Lime Syndicate v Commissioner of Income-Tax, Delhi and Rajasthan [1965] INSC 247; 1966 2 SCR 596; AIR 1966 SC 1564 Supreme Court of India India 15 Nov 1965 LIIofIndia flag
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 flag
Madras v C J Coelho [1964] INSC 147; (1964) 6 SCR 60; AIR 1965 SC 321; (1964) 53 ITR 186 Supreme Court of India India 30 Apr 1964 LIIofIndia flag 6
BP Australia Ltd v FCT [1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 17
M/S Sitalpur Sugar Works Ltd v Commissioner of Income-Tax, Bihar and Orissa [1963] INSC 95 Supreme Court of India India 10 Apr 1963 LIIofIndia flag
Commissioner of Income-Tax, West Bengal v Royal Calcutta Turf Club [1960] INSC 231; 1961 2 SCR 729; AIR 1961 SC 1028 Supreme Court of India India 28 Nov 1960 LIIofIndia flag 1
Evans v Minister of National Revenue [1960] SCR 391 Supreme Court of Canada Canada 8 Mar 1960 Supreme Court of Canada flag 1
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 flag 1
Commissioner of Income-Tax,hyderabad-Deccan v Messrs Vazir Sultan & Sons [1959] INSC 24; 1959 2 SCR Supl 375; AIR 1959 SC 814 Supreme Court of India India 20 Mar 1959 LIIofIndia flag
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
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 flag 7
FCT v Duro Travel Goods Pty Ltd [1953] HCA 32; (1953) 87 CLR 524; [1953] ALR 608; 10 ATD 176 High Court of Australia Australia - Commonwealth 8 Jun 1953 AustLII flag 6
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
Commissioner of Income Tax, Bombay v Finlay Mills Ltd [1951] INSC 42; [1952] SCR 11; AIR 1951 SC 464 Supreme Court of India India 1 Oct 1951 LIIofIndia flag 3
Eastern Investments Ltd v Commissioner of Income-Tax, West Bengal [1951] INSC 28; [1951] SCR 594; AIR 1951 SC 278 Supreme Court of India India 4 May 1951 LIIofIndia flag 3
Rex v Lee [1950] ArgusLawRp 55; (1950) 57 ALR 517 Argus Law Reports Australia 23 Jun 1950 AustLII flag
v N v Devarajulu Chetty and Co, Madras v The Commissioner of Income-tax, Madras [1950] AllINRprMad 301; [1950] AIR Mad 718 All India Reporter - Madras India - Tamil Nadu 12 Jan 1950 AsianLII flag
Cooke v Quick Shoe Repair Service [1949] EWHC KB 1; 30 Tax Cas 460 High Court of England and Wales United Kingdom - England and Wales 31 Jan 1949 BAILII flag 6
Commissioner of Income tax, Madras v Messrs Siddareddy Venkatasubba Reddy and Bros, Gudur [1948] AllINRprMad 251; [1949] AIR Mad 568 All India Reporter - Madras India - Tamil Nadu 3 Sep 1948 AsianLII flag
National Mutual Life Association of Australasia, Ltd v The Commissioner of Income Tax: Case Stated - NLR - 433 of 49 [1948] LKSC 27; (1948) 49 NLR 433 Sri Lankan Supreme Court Sri Lanka 4 Jun 1948 AsianLII flag 1
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 flag 305
Herring v FCT [1946] HCA 18; (1946) 72 CLR 543; [1946] ALR 296 High Court of Australia Australia - Commonwealth 20 Jun 1946 AustLII flag 18
Income-tax Appellate Tribunal, Bombay v Chhaganmal Mangilal [1944] AllINRprNag 100; [1945] ILR Nag 959 All India Reporter - Nagpur India - Maharashtra 8 Dec 1944 AsianLII flag
Income-tax Appellate Tribunal, Bombay v Haji Sabumiyan Haji Sirajuddin [1944] AllINRprNag 101 All India Reporter - Nagpur India 8 Dec 1944 AsianLII flag
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 flag
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 flag
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation [1938] ArgusLawRp 110; (1939) 45 ALR 10 Argus Law Reports Australia 23 Dec 1938 AustLII flag
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 42
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 flag
FCT v Gordon [1930] HCA 49; (1930) 43 CLR 456 High Court of Australia Australia - Commonwealth 15 Apr 1930 AustLII flag 29
Maryborough Newspaper Co Ltd v FCT [1929] ArgusLawRp 39; (1929) 43 CLR 450; 35 ALR 193 Argus Law Reports Australia - Commonwealth 19 Jun 1929 AustLII flag 20
Maryborough Newspaper Co Ltd v FCT [1929] HCA 16 High Court of Australia Australia - Commonwealth 19 Jun 1929 AustLII flag 1
Mitchell v B W Noble Ltd [1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Feb 1927 BAILII flag 31

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform " (2015) 39 (2) University of Western Australia Law Review 99 Murray, Ian; Wright, Stephen Australia - Western Australia circa 2015 AustLII flag
"Is section 8-1(2)(b) inoperative?" [2012] RevenueLawJl 1 Diaz, Daniel Australia circa 2012 AustLII flag
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison" (2000) 3 (3) Journal of Australian Taxation 208 Maples, Andrew Australia circa 2000 AustLII flag
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?" (1999) 2 (6) Journal of Australian Taxation 401 Birch, Charles Australia circa 1999 AustLII flag
"A Tax Incentive for the Clever Country?" [1991] RevenueLawJl 10 Beyer, Vicki L Australia circa 1991 AustLII flag
"Deduction of Revenue Expenses" [1986] VUWLawRw 3 Bassett, J G New Zealand circa 1986 NZLII flag
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth" (1966-1967) 2 Federal Law Review 115 Higgins, T J Australia circa 1967 AustLII flag

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback