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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
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
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
Commissioners of Inland Revenue v Korean Syndicate, Ltd (1921) 12 Tax Cas 181 United Kingdom circa 1921 flag 11
Commissioners of Inland Revenue v The Tyre Investment Trust, Ltd (1924) 12 Tax Cas 646 United Kingdom circa 1924 flag 4
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
Liverpool and London and Globe Insurance Co v Bennett 6 Tax Cas 376 United Kingdom circa 1930 flag 1
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
Smiles v Australian Mortgage and Agency Co, Ltd 2 Tax Cas 367 United Kingdom circa 1939 flag 1
12 Tax Cas 1027 12 Tax Cas 1027 United Kingdom circa 1939 flag 1

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