Comptroller of Income Tax v AZP
| Date | 2002 |
| Court | High Court (Singapore) |
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9 cases
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Minister of Finance v AAA Group Ltd and WX
...‘foreseeably relevant’ as it occurred in Article 28 of the Singapore-India double taxation convention. In Comptroller of Income Tax v AZP 14 ITLR 1155; [2012] SGHC 112, Choo Han Teck J stated at para 10 that the applicant must: ‘show some clear and specific evidence that there is a connecti......
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Commissioner of Inland Revenue v Chatfield & Company Ltd
...JRC 88 (RC) at [15]. 60 See [13] above. 61 High Court judgment, above n 2, at [49]. 62 Comptroller of Income Tax v AZP [2012] SGHC 112, 14 ITLR 1155 at 63 At [80]. 64 Haskell v Comptroller of Taxes, above n 59, at [30]. See also ABU v Comptroller of Income Tax [2015] SGCA 4, [2015] 2 SLR 42......
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Chatfield & Company Ltd v the Commissioner of Inland Revenue
...617 (HL) at 652. 21 See [29] above and Income Tax Act 2007, s BH 1(4). 22 Relying on Comptroller of Income Tax v AZP [2012] SGHC 112, (2012) 14 ITLR 1155 at [10]; E Reimer and A Rust (eds) Klaus Vogel on Double Taxation Conventions (4 th ed, Kluwer Law International, Alphen aan den Rijn, 20......
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Commissioner of Inland Revenue v Chatfield & Co Limited
...any further information from Korea regarding the Request’s compliance with Art 25. Comptroller of Income Tax v AZP [2012] SGHC 112, 14 ITLR 1155 at At [80]. [72] As noted in the context of issue 2 above, the Commissioner accepted that the competent authority needed to satisfy himself that: ......
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