ABC v The Comptroller of Income Tax, Singapore

JurisdictionSingapore
Date1959
CourtHigh Court (Singapore)
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3 cases
  • The New Club Taiping v Ketua Pengarah Hasil Dalam Negeri
    • Malaysia
    • High Court (Malaysia)
    • 1 Enero 2022
  • JD v Comptroller of Income Tax
    • Singapore
    • District Court (Singapore)
    • 30 Abril 2004
    ...business transactions may give rise to different taxing results.” 23 The above principle was adopted by our High Court in ABC v CIT (1950-1985) MSTC 527 at 529. Having read the cases, we are of the view that there are three main reasons for not following the Malaysian decisions cited by the......
  • Standard Chartered Global Business Services Sdn Bhd vs Ketua Pengarah Hasil Dalam Negeri, 20-11-2019
    • Malaysia
    • High Court (Malaysia)
    • 20 Noviembre 2019
    ...of the Commissioner. [80] The above view was cited with approval by Buttrose J in ABC v The Comptroller of Income Tax, Singapore [1959] 1 MLJ 162 at p 165 when he The assessment itself is the administrative act of the Comptroller and determines the quantum of the tax … [81] The relevant que......

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