ABC v The Comptroller of Income Tax, Singapore
| Jurisdiction | Singapore |
| Date | 1959 |
| Year | 1959 |
| Court | High Court (Singapore) |
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3 cases
- The New Club Taiping v Ketua Pengarah Hasil Dalam Negeri
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JD v Comptroller of Income Tax
...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......
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Standard Chartered Global Business Services Sdn Bhd vs Ketua Pengarah Hasil Dalam Negeri, 20-11-2019
...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......