The Determination of the Special Commissioners is not open to Criticism
International Investment Ltd v. Comptroller-General of Inland Revenue Malaysia Privy Council Diplock J, Viscount Dilhorne J, Fraser J, Keith J, Sir Robin Cooke J [Appeal No. 20 Of 1976] 19 June 1978 Viscount Dilhorne J: (delivering the judgement of the Board) The issue raised in this appeal is whether the Special Commissioners of Income Tax […]
DGIR v. KTT [1997]: Legal Owner vs Beneficial Owner
Since the purpose of this article is to serve as an illustration, all real names and dates have been altered. High Court Malaya, Johor Bahru Abdul Malik Ishak J [Civil Appeal No: 12-18-1997] 25 September 1997 JUDGMENT Abdul Malik Ishak J: This appeal came up to me because of a case stated by the Special […]
Capital Allowance: Is Book a Plant?
Daphne v Shaw (HMIT) 11 TC 256 England & Wales 9 November 1926 The Appellant, a solicitor, claimed a deduction under Rules 6 and 7 of the Rules applicable to Cases I and II of Schedule D regarding wear and tear and obsolescence of books forming part of his law library. Held that the books […]
Capital Allowance: Whether Car Wash enclosures constitute Plant
Attwood (HM Inspector of Taxes) and Anduff Car Wash Ltd This was an appeal by the Revenue from a decision of the special commissioners that the entire site on which stood a building incorporating car washing machinery and control equipment qualified as “plant” for the purposes of capital allowances. Anduff’s trade was operating some 78 […]
18: Party dissatisfied with a Decision of the Labour Officer has a right to appeal to the High Court
Austral Amalgamated Tin Bhd v. Abdul Wahab Kopon & Ors – PDF 7
