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Gresham Life Assurance Society v Styles   flag  50

[1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185
United Kingdom
31st May, 1892

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59
Friesen v Canada [1995] 3 SCR 103 Supreme Court of Canada Canada 21 Sep 1995 Supreme Court of Canada flag 13
Alianza Co v Bell [1904] UKLawRpKQB 204; [1905] 1 KB 184; 74 LJKB 219 King's Bench United Kingdom 19 Dec 1904 CommonLII flag 7
Madras v C J Coelho [1964] INSC 147; (1964) 6 SCR 60; AIR 1965 SC 321; (1964) 53 ITR 186 Supreme Court of India India 30 Apr 1964 LIIofIndia flag 6
Strong & Co Ltd v Woodifield (Surveyor of Taxes) [1905] UKLawRpKQB 110; [1905] 2 KB 350 United Kingdom 29 May 1905 CommonLII flag 6
Badridas Daga v the Commissioner of Income-Tax [1958] INSC 47; [1959] SCR 690; AIR 1958 SC 783 Supreme Court of India India 25 Apr 1958 LIIofIndia flag 5
Commissioner of Income-Tax, Bombay v M/S Abdullabhai Abdulkadar [1960] INSC 269; 1 TR 545; [1961] 2 SCR 949; AIR 1961 SC 701 Supreme Court of India India 6 Dec 1960 LIIofIndia flag 4
Guest, Keen, & Nettlefolds Ltd v Fowler (Surveyor of Taxes) [1910] UKLawRpKQB 36; (1910) 1 KB 713; 5 Tax Cas 711 United Kingdom 8 Mar 1910 CommonLII flag 4
Commissioner of Income-Tax, Calcutta v M/S Moon Mills Ltd [1965] INSC 223; 1966 2 SCR 393; AIR 1966 SC 870 Supreme Court of India India 26 Oct 1965 LIIofIndia flag 3
Messrs Calcutta Co Ltd v the Commissioner of Income-Tax, West Bengal [1959] INSC 83; [1960] 1 SCR 185; AIR 1959 SC 1165 Supreme Court of India India 12 May 1959 LIIofIndia flag 3
Watson (Surveyor of Taxes) v the Royal Insurance Co Ltd [1895] UKLawRpKQB 188; [1896] 1 QB 41 United Kingdom 21 Nov 1895 CommonLII flag 3
Poona Electric Supply Co Ltd v Commissioner of Income-Tax, Bombay [1965] INSC 113; 1965 3 SCR 818; AIR 1966 SC 30 Supreme Court of India India 19 Apr 1965 LIIofIndia flag 2
Attorney-General v the London County Council [1899] UKLawRpKQB 122; (1899) 2 QB 226 United Kingdom 5 Jun 1899 CommonLII flag 2
R (Kambadzi) v SSHD [2011] UKSC 32 United Kingdom Supreme Court United Kingdom 6 Jul 2011 BAILII flag 1
Cit , Punjab, Haryana v Panipat Woollen & General Mills Co Ltd Chandigarh [1976] INSC 1; 1976 2 SCC 5; 1976 3 SCR 186; AIR 1976 SC 640 Supreme Court of India India 2 Jan 1976 LIIofIndia flag 1
Premium Iron Ores Ltd v Minister of National Revenue [1966] SCR 685 Supreme Court of Canada Canada 28 Jun 1966 Supreme Court of Canada flag 1
Re Income Tax Acts (No 2) [1907] ArgusLawRp 42; [1907] VLR 358; (1907) 13 ALR 151; 28 ALT 215 Argus Law Reports Australia - Victoria 9 Apr 1907 AustLII flag 1
Sturgess v Valuer-General [2013] QLC 6 Land Court of Queensland Australia - Queensland 22 Feb 2013 AustLII flag
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
[2011] Hkcfi 594 (28 June 2011) [2011] HKCFI 594 Hong Kong Court of First Instance Hong Kong 28 Jun 2011 HKLII flag
Commissioner of Income Tax TDS v Itc Ltd - Ita 475/2010 [2011] INDLHC 2489 High Court of Delhi India 11 May 2011 LIIofIndia flag
Commissioner of Income Tax TDS v C J International Hotels Ltd - Ita 445/2011 [2011] INDLHC 2490 High Court of Delhi India 11 May 2011 LIIofIndia flag
Scottish Widows Plc v HM Revenue & Customs [2010] ScotCS CSIH_47 Scottish Court of Session United Kingdom - Scotland 28 May 2010 BAILII flag
Commissioner of Income Tax, Gujarat v Shri Udayan Chinubhai [1996] INSC 981; (1996) 6 SCALE 48; (1996) 7 JT 309 Supreme Court of India India 20 Aug 1996 LIIofIndia flag
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day [1992] FCA 477 Federal Court of Australia Australia - Commonwealth 23 Sep 1992 AustLII flag
Commissioner General of Income Tax v Diamond Corporation Tanzania Ltd (Civil Appeal [1970] EACA 2 9 Jun 1970 SAFLII
Bharat Insurance Co, Ltd v The Income Tax Commissioner, the Punjab Lahore (Lahore) [1933] UKPC 104 Privy Council United Kingdom 15 Dec 1933 BAILII flag
Wallace Realty Co Ltd v City of Ottawa [1930] SCR 387 Supreme Court of Canada Canada 10 Apr 1930 Supreme Court of Canada flag
Lord Inverclyde's Trustees v Inland Revenue [1923] ScotLR 29 United Kingdom - Scotland 27 Oct 1923 BAILII flag
John Smith & Son v Inland Revenue [1920] ScotLR 147 United Kingdom - Scotland 20 Dec 1920 BAILII flag
Inland Revenue v Noble [1919] ScotLR 488 United Kingdom - Scotland 18 Jun 1919 BAILII flag
Archibald Thomson, Black, & Co , Ltd v Inland Revenue [1919] ScotLR 185 United Kingdom - Scotland 7 Jan 1919 BAILII flag
Dumbarton Harbour Board v Cox [1918] ScotLR 122 United Kingdom - Scotland 5 Dec 1918 BAILII flag
Colonial Treasurer v Lake View and Oroya Exploration, Ltd [1916] WALawRp 4; (1916) 18 WALR 82 Australia - Western Australia 27 Mar 1916 AustLII flag
Usher's Wiltshire Brewery, Ltd v Bruce (Surveyor of Taxes) [1914] UKHL 894 House of Lords United Kingdom 4 Dec 1914 BAILII flag
Steamship "Glensloy" Co , Ltd v Lethem (Surveyor of Taxes) [1914] ScotLR 471 United Kingdom - Scotland 20 Mar 1914 BAILII flag
Sun Insurance Office v Clark [1912] UKLawRpAC 22; [1912] AC 443 United Kingdom 7 Mar 1912 CommonLII flag
Sun Insurance Office v Clark [1912] UKHL 1038 House of Lords United Kingdom 7 Mar 1912 BAILII flag
Scottish North - American Trust, Ltd) v Farmer (Surveyor of Taxes) [1910] ScotLR 832 United Kingdom - Scotland 16 Jul 1910 BAILII flag
Inland Revenue v Edinburgh Life Assurance Co [1909] UKHL 94 House of Lords United Kingdom 9 Dec 1909 BAILII flag
Edinburgh Life Assurance Co v Lord Advocate [1909] UKLawRpAC 60; [1910] AC 143 United Kingdom 9 Dec 1909 CommonLII flag
Inland Revenue v Edinburgh Life Assurance Co [1909] ScotLR 499 United Kingdom - Scotland 9 Mar 1909 BAILII flag
Inland Revenue v Cardonald Feuing Co , Ltd [1906] ScotLR 44_66 United Kingdom - Scotland 6 Nov 1906 BAILII flag
moore (surveyor of taxes) v stewarts & lloyds, Ltd [1906] ScotLR 43_811 United Kingdom - Scotland 20 Jul 1906 BAILII flag
Strong & Co of Romsey, Ld v Woodifield [1906] UKLawRpAC 30; [1906] AC 448 United Kingdom 20 Jul 1906 CommonLII flag
Attorney-General v the London County Council [1899] UKLawRpKQB 232; (1900) 1 QB 192 United Kingdom 21 Dec 1899 CommonLII flag
Forbes (Surveyor of Taxes) v Scottish Widows' Fund Society [1895] ScotLR 33_228 United Kingdom - Scotland 17 Dec 1895 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?" (2018) 16 E-Journal of Tax Research 2 Burtonp, Mark Australia circa 2018 AustLII flag
"When is Income under Long-term Contracts Derived?" [2002] RevenueLawJl 6 Teck, Tan How Australia circa 2002 AustLII flag

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