ABD Pte Ltd v Comptroller of Income Tax
| Jurisdiction | Singapore |
| Judgment Date | 08 April 2010 |
| Date | 08 April 2010 |
| Docket Number | Income Tax Appeal No 2 of 2009 |
| Court | High Court (Singapore) |
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12 cases
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BFC v Comptroller of Income Tax
...capital in nature and were disallowed from deduction under s 15 (1) (c) of the ITA: at [123] . ABD Pte Ltd v Comptroller of Income Tax [2010] 3 SLR 609 (folld) ACC v Comptroller of Income Tax [2011] 1 SLR 1217 (folld) Beauchamp (Inspector of Taxes) v FWWoolworth plc [1987] STC 279 (refd) Be......
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BFH v Comptroller of Income Tax
...was not permitted either as a revenue expense or depreciation allowance: at [60] to [65] . ABD Pte Ltd v Comptroller of Income Tax [2010] 3 SLR 609 (folld) British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205 (folld) Commissioner of Taxation of the Commonwealth of Australia v Ci......
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ZF v Comptroller of Income Tax
...any party to make an application to this effect for future income tax appeals: at [84] to [86]. ABD Pte Ltd v Comptroller of Income Tax [2010] 3 SLR 609 (refd) Attwood (Inspector of Taxes) v Anduff Car Wash Ltd [1997] STC 1167 (refd) Benson (H M Inspector of Taxes) v Yard Arm Club Ltd [1979......
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MF Global Singapore Pte Ltd v Vintage Bullion DMCC
...any person has become entitled” (at [23]). This was followed by Andrew Phang Boon Leong JA in ABD Pte Ltd v Comptroller of Income Tax [2010] 3 SLR 609 (“ABD Pte Ltd”). In ABD Pte Ltd, the issue was whether an entrance fee paid to the taxpayer-club upon a member’s admission should be wholly ......
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8 books & journal articles
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Case Note
...of income tax (see Pinetree Resort Pte Ltd v Comptroller of Income Tax[2000] 3 SLR(R) 136; ABD Pte Ltd v Comptroller of Income Tax[2010] 3 SLR 609, which were discussed in Vintage v MFGS at [37]–[40]), garnishee proceedings (see Cheong Heng Loong Goldsmiths (KL) Sdn Bhd v Capital Insurance ......
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Revenue and Tax Law
...not need to apply for the appeal to be heard in camera: ZF at [81]-[86]. Proprietary clubs 22.55 ABD Pte Ltd v Comptroller of Income Tax [2010] 3 SLR 609 (‘ABD’) concerned the taxation of a proprietary club“s entrance fees. It raised the following issues: (a) When were profits from the entr......
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Revenue and Tax Law
...15(1)(c) of the ITA and the relevant case law on the capital-revenue distinction is as stated in ABD Pte Ltd v Comptroller of Income Tax[2010] 3 SLR 609 (‘ABD’), T Ltd v Comptroller of Income Tax[2006] 2 SLR(R) 618 and Comptroller of Income Tax v IA[2006] 4 SLR(R) 161 (‘IA’): at [24]–[32]. ......
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Revenue and Tax Law
...The High Court held that to answer the question, pursuant to the approaches set out in IA and ABD Pte Ltd v Comptroller of Income Tax[2010] 3 SLR 609 (ABD), the purpose of the transaction must be looked at: BLP at [21]. (For previous reviews of IA and ABD in the SAL Ann Rev, see (2006) 7 SA......
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