ZF v Comptroller of Income Tax
| Jurisdiction | Singapore |
| Judgment Date | 13 January 2010 |
| Date | 13 January 2010 |
| Docket Number | Income Tax Appeal No 1 of 2008 |
| Court | High Court (Singapore) |
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1 cases
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ZF v Comptroller of Income Tax
...of the court): Introduction 1 This is an appeal against the decision of the judge (“the Judge”) in ZF v Comptroller of Income Tax [2010] 2 SLR 350 (“ZF (HC)”) holding that certain prefabricated dormitories (“the dormitories”), which were both portable and demountable and intended to be used......
1 books & journal articles
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Revenue and Tax Law
...was filed to the Court of Appeal. Whether prefabricated dormitories are plant or buildings 22.42 In ZF v Comptroller of Income Tax [2010] 2 SLR 350, the High Court (Andrew Ang J) dismissed the taxpayer“s appeal and held that certain prefabricated dormitories were not plant for the purpose o......