Comptroller of Income Tax v ACC
Jurisdiction | Singapore |
Judgment Date | 24 March 2010 |
Date | 24 March 2010 |
Docket Number | Civil Appeal No 96 of 2009 |
Court | Court of Appeal (Singapore) |
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7 cases
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BFH v Comptroller of Income Tax
...228 CLR 1 (refd) Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948 (folld) Comptroller of Income Tax v ACC [2010] 2 SLR 1189 (folld) Comptroller of Income Tax v IA [2006] 4 SLR (R) 161; [2006] 4 SLR 161 (folld) Edwards (Inspector of Taxes) v Bairstow [1956] AC 14 (......
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Han Hui Hui v AG
...1 SLR 582 (refd) Chng Suan Tze v Minister for Home Affairs [1988] 2 SLR(R) 525; [1988] SLR 132 (refd) Comptroller of Income Tax v ACC [2010] 2 SLR 1189 (folld) Council of Civil Service Unions v Minister for the Civil Service [1985] AC 374 (refd) Dow Jones Publishing (Asia) Inc's Application......
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ACC v Comptroller of Income Tax
...ACC v CIT [2010] 1 SLR 273), which decision was upheld by the Court of Appeal on 2 February 2010 (see Comptroller of Income Tax v ACC [2010] 2 SLR 1189). Background Aircraft leasing arrangements The Applicant is a company incorporated in Singapore which engages in the business of aircraft l......
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Tey Tsun Hang v National University of Singapore
...to [51] . Borissik Svetlana v Urban Redevelopment Authority [2009] 4 SLR (R) 92; [2009] 4 SLR 92 (refd) Comptroller of Income Tax v ACC [2010] 2 SLR 1189 (folld) Jeyaretnam Kenneth Andrew v AG [2014] 1 SLR 345 (folld) Manjit Singh s/o Kirpal Singh v AG [2013] 2 SLR 1108 (refd) PP v Tey Tsun......
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4 books & journal articles
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COMPARATIVE ORIGINALISM IN CONSTITUTIONAL INTERPRETATION IN ASIA
...Prosecutor[2010] 3 SLR 489 at [64]. 75Yong Vui Kong v Public Prosecutor[2010] 3 SLR 489 at [72]. 76Yong Vui Kong v Attorney-General[2010] 2 SLR 1189 at [174]. 77 Constitution of the Republic of Singapore (1999 Reprint) Art 22P; see also Po Jen Yap, “Uncovering Originalism and Textualism in ......
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Administrative and Constitutional Law
...may actually apply for the wrong remedy, depending on the nature of the decision, as happened in Comptroller of Income Tax v ACC [2010] 2 SLR 1189 (‘ACC’). Nonetheless, the court has displayed a certain flexibility in this respect where the wrong remedy has been applied for. In this case, t......
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Revenue and Tax Law
...still be regarded as low, compared to those in other branches of law. 22.2 One of the income tax cases, Comptroller of Income Tax v ACC [2010] 2 SLR 1189, involved judicial review proceedings from which, after leave was affirmed by the Court of Appeal, the matter proceeded to a substantive ......
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Administrative and Constitutional Law
...28, 2012 Rev Ed. 19 Re The Online Citizen Pte Ltd [2021] SGHC 285 at [27]. 20 Re The Online Citizen Pte Ltd [2021] SGHC 285 at [5]. 21 [2010] 2 SLR 1189 at [13]. 22 R v Secretary of State for the Home Department, ex parte Swati [1986] 1 WLR 477 at 485D, [33] and [35]. 23 Re The Online Citiz......