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Davies (HM Inspector of Taxes) v Shell Co of China Ltd   flag  21

(1951) 32 Tax Cas 133; 44 R & IT 379; [1951] TR 121
United Kingdom

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Barlow Industries Pty Ltd v Chief Collector of Taxes [1987] PGLawRp 384 Papua New Guinea 18 Dec 1987 PacLII flag
Canadian General Electric Co v The Minister of National Revenue [1962] SCR 3 Supreme Court of Canada Canada 23 Oct 1961 Supreme Court of Canada flag
Cit Bombay City v Bombay Burmah Trading Corporation, Bombay [1986] INSC 135; 1986 2 SCALE 277; 1986 3 SCR 269 Supreme Court of India India 16 Jul 1986 LIIofIndia flag
Cit Bombay City v Bombay Burmah Trading Corporation, Bombay [1986] INSC 135; 1986 2 SCALE 277; 1986 3 SCR 269 Supreme Court of India India 16 Jul 1986 LIIofIndia flag
Clark v Trustees of the British Telecom Pension Scheme [1998] EWHC Ch 296 High Court of England and Wales United Kingdom - England and Wales 14 Oct 1998 BAILII flag
Commissioner of Income-Tax, Mysore v the Canara Bank Ltd [1966] INSC 220; 1967 1 SCR 859; AIR 1967 SC 417 Supreme Court of India India 13 Oct 1966 LIIofIndia flag
Commissioner of Income-Tax, Nagpur v Rai Bahadur Jairam Valji [1958] INSC 96; 1959 1 SCR Supl 110; AIR 1959 SC 291 Supreme Court of India India 7 Oct 1958 LIIofIndia flag
Commissioner of Income-Tax, Punjab Jammu & Kashmir, Himacha v Punjab Distilling Industries Ltd [1964] INSC 87; (1964) 7 SCR 447; AIR 1964 SC 1709 Supreme Court of India India 24 Mar 1964 LIIofIndia flag
Commissioner of Inland Revenue v Chinachem Finance Co Ltd [1991] HKCFI 188 Hong Kong Court of First Instance Hong Kong 8 Nov 1991 HKLII flag
Commissioner of Inland Revenue v Chinachem Finance Co Ltd [1992] HKCA 269; [1993] HKLR 136 Hong Kong Court of Appeal Hong Kong 23 Oct 1992 HKLII flag 2
Eli Lilly and Co (Canada) Ltd v Minister of National Revenue [1955] SCR 745 Supreme Court of Canada Canada 3 Oct 1955 Supreme Court of Canada flag 2
Nice Cheer Investment Ltd v Commissioner of Inland Revenue [2011] HKCFI 415; (2011) 6 HKC 169 Hong Kong Court of First Instance Hong Kong 28 Jun 2011 HKLII flag
Ors v Clark [2000] EWHC Ch 141 High Court of England and Wales United Kingdom - England and Wales 24 Feb 2000 BAILII flag
Punjab Distilling Industries Ltd v the Commissioner of Income-Tax, Simla [1958] INSC 118; 1959 1 SCR Supl 683; AIR 1959 SC 346 Supreme Court of India India 24 Nov 1958 LIIofIndia flag
Sutlej Cotton Mills Ltd v Commr of Income Tax, West Bengal, Calcutta [1978] INSC 189; 1978 4 SCC 358; 1979 1 SCR 976; AIR 1979 SC 5 Supreme Court of India India 27 Sep 1978 LIIofIndia flag
Tip Top Tailors Ltd v Minister of National Revenue [1957] SCR 703 Supreme Court of Canada Canada 1 Oct 1957 Supreme Court of Canada flag 4
Trustees Of Bt Pension Schemes v HM Inspector Of Taxes [2000] EWCA Civ 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2000 BAILII flag
[1991] HKCFI 284 (8 November 1991) [1991] HKCFI 284 Hong Kong Court of First Instance Hong Kong 8 Nov 1991 HKLII flag
[2011] Hkcfi 594 (28 June 2011) [2011] HKCFI 594 Hong Kong Court of First Instance Hong Kong 28 Jun 2011 HKLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag

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