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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Revenue & Customs | [2012] UKFTT 457 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jul 2012 | BAILII |
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1 |
| Commissioner of Income-Tax Central, Calcutta & Anr v Amalgamated Development, Ltd |
[1967] INSC 74; |
Supreme Court of India | India | 23 Mar 1967 | LIIofIndia |
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| 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 |
| Commissioner of Income-Tax, Kerala v Malayalam Plantation Ltd |
[1964] INSC 118; |
Supreme Court of India | India | 10 Apr 1964 | LIIofIndia |
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11 ![]() |
| John Fairfax & Sons Pty Ltd v FCT |
[1959] HCA 4; |
High Court of Australia | Australia - Commonwealth | 27 Feb 1959 | AustLII |
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144 ![]() ![]() ![]() ![]() |
| Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
| "Legal Expenses as Non-Deductible Capital Expenditure" | (1960) 3 Sydney Law Review 306 | Kenneally, G | Australia | circa 1960 | AustLII |
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| Legislation Name | Provision |
| Income Tax Act, 1918 (Cth) |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Southern v Borax Consolidated Ltd |
|
United Kingdom | circa 1941 | LexisNexis / Westlaw |
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22 ![]() ![]() |
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| Mitchell v B W Noble Ltd |
[1927] EWCA Civ 1; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Feb 1927 | BAILII |
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31 ![]() ![]() |
| British Insulated and Helsby Cables Ltd v Atherton |
|
United Kingdom | circa 1926 | LexisNexis / Westlaw |
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190 ![]() ![]() ![]() ![]() |
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| Smith v Incorporated Council of Law Reporting for England and Wales |
[1914] UKLawRpKQB 149; |
King's Bench | United Kingdom | 15 Jun 1914 | CommonLII |
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24 ![]() ![]() |
| Odhams Press Ltd v Cook |
|
United Kingdom | circa 1914 |
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7 |
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| Usher's Wiltshire Brewery Ltd v Bruce |
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United Kingdom | circa 1914 |
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9 |