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Ceylon Investments Co , Ltd v The Commissioner of Income Tax - NLR - 1 of 43   flag 

[1941] LKSC 9; (1941) 43 NLR 1
Sri Lankan Supreme Court
Sri Lanka
18th September, 1941

Legislation Cited

Legislation Name Provision
Income Tax Act, 1918 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266 House of Lords United Kingdom 4 Apr 1930 BAILII flag 40
IRC v Sneath [1932] 2 KB 362; 17 Tax Cas 149 United Kingdom circa 1932 LexisNexis / Westlaw flag 31
Commissioners of Inland Revenue v Korean Syndicate, Ltd (1921) 12 Tax Cas 181 United Kingdom circa 1921 flag 11
Bowers (Surveyor of Taxes) v Harding [1891] UKLawRpKQB 28; (1891) 1 QB 560; 3 Tax Cas 22 United Kingdom 6 Feb 1891 CommonLII flag 8
Commissioners of Inland Revenue v The Tyre Investment Trust, Ltd (1924) 12 Tax Cas 646 United Kingdom circa 1924 flag 4
National Bank of India v Commissioner of Income Tax - NLR - 193 of 40 [1939] LKCA 47; (1939) 40 NLR 193 Sri Lankan Court of Appeal Sri Lanka 17 Jan 1939 AsianLII flag 1
Commissioner of Income Tax v Arunachalam Chettiar RM AR AR RM - NLR - 145 of 37 [1935] LKCA 33; (1935) 37 NLR 145 Sri Lankan Court of Appeal Sri Lanka 11 Nov 1935 AsianLII flag 1
12 Tax Cas 1027 12 Tax Cas 1027 United Kingdom circa 1935 flag 1
Liverpool and London and Globe Insurance Co v Bennett 6 Tax Cas 376 United Kingdom circa 1935 flag 1
Smiles v Australian Mortgage and Agency Co, Ltd 2 Tax Cas 367 United Kingdom circa 1935 flag 1

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