Income taxation

Judgments

Showing 65 judgments

No.TitleCourtDecision Date
1Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport InfrastructureGeneral Division of the High Court31 Oct 2024
2Singapore Cement Manufacturing v Comptroller of Income Tax: Capital Allowance for Cement SiloGeneral Division of the High Court9 Mar 2023
3Herbalife v Comptroller: GST on Direct Sales - Value of Supply DisputeGeneral Division of the High Court of the Republic of Singapore5 Mar 2023
4Tan Song Cheng v Public Prosecutor: Income Tax Act Offences & Sentencing FrameworkGeneral Division of the High Court8 Jun 2021
5Comptroller of Income Tax v Forsyth: Tax Appeal on Severance PaymentHigh Court of the Republic of Singapore24 Nov 2020
6Wee Teng Yau v Comptroller of Income Tax: Income Tax Avoidance via Corporate StructureHigh Court of the Republic of Singapore3 Nov 2020
7Intevac Asia Pte Ltd v Comptroller of Income Tax: Deduction of R&D Expenses under Cost-Sharing AgreementHigh Court of the Republic of Singapore11 Oct 2020
8Loon Wai Yang v Public Prosecutor: Appeal on GST Act Conviction for False Tax ReturnsHigh Court of the Republic of Singapore17 Feb 2020
9BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act InterpretationHigh Court of the Republic of Singapore23 Oct 2019
10Allswell Marketing Pte Ltd v Public Prosecutor: Income Tax Act Penalties for Failure to File Tax ReturnsHigh Court of the Republic of Singapore27 Jun 2019
11Law Society v Kangatharan: Disciplinary Action for Tax Fraud Involving DishonestyCourt of Three Judges27 Nov 2018
12BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder BondsCourt of Appeal of the Republic of Singapore28 Aug 2018
13BRE v Comptroller of Income Tax: Income Tax Assessment DisputeHigh Court1 Apr 2018
14BQY & BQZ v Comptroller of Income Tax: Income Tax on Property Resale ProfitsHigh Court of the Republic of Singapore28 Mar 2018
15Law Society v Ong Cheong Wei: Solicitor Struck Off for Income Tax EvasionCourt of Appeal of the Republic of Singapore8 Nov 2017
16-24 Jul 2017
17BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax AssessmentHigh Court of the Republic of Singapore4 Jun 2017
18Comptroller of Income Tax v BLO: Winding Up Application DisputeHigh Court of the Republic of Singapore12 Mar 2017
19AXY v Comptroller of Income Tax: Judicial Review of Tax Information ExchangeHigh Court of Singapore1 Mar 2017
20Comptroller of Income Tax v ARW: Discovery, Legal Professional Privilege & Investigatory AuditHigh Court30 Jan 2017
21ARX v Comptroller of Income Tax: Legal Professional Privilege & In-House CounselCourt of Appeal of the Republic of Singapore29 Sept 2016
22AXY v Comptroller of Income Tax: Judicial Review of Information Exchange & International Tax CooperationHigh Court3 Nov 2015
23ABU v Comptroller of Income Tax: Exchange of Information, Double Taxation, Banking ActCourt of Appeal21 Jan 2015
24BFC v Comptroller of Income Tax: Deductibility of Bond Issuance ExpensesCourt of Appeal24 Jul 2014
25BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital?High Court30 Jun 2014
26Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate RestructuringCourt of Appeal25 Feb 2014
27Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance CompaniesCourt of Appeal3 Feb 2014
28Comptroller of Income Tax v BLM: Disclosure of Bank Statements and Tax Examination vs. Tax Evasion InvestigationHigh Court16 Oct 2013
29Comptroller of Income Tax v BKW: Exchange of Information under Singapore-India DTAHigh Court3 Oct 2013
30Comptroller of Income Tax v BJY: Exchange of Information and Tax EvasionHigh Court12 Sept 2013
31BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax AssessmentHigh Court8 Sept 2013
32BFH v Comptroller of Income Tax: Tax Treatment of Lump Sum Payment for Telecommunications Licence & Spectrum RightsHigh Court21 Aug 2013
33Comptroller of Income Tax v BJX: Application for Stay of ExecutionHigh Court29 Jul 2013
34World Sport Group v Dorsey James Michael: Pre-Action Interrogatories & DefamationHigh Court9 Apr 2013
35Comptroller of Income Tax v BBO: Taxability of Gains from Disposal of SharesHigh Court7 Apr 2013
36AQP v Comptroller of Income Tax: Income Tax Deduction for Misappropriated FundsCourt of Appeal15 Jan 2013
37AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33High Court17 Dec 2012
38Comptroller of Income Tax v AZP: Double Taxation Agreement & Exchange of InformationHigh Court22 May 2012
39AQP v Comptroller of Income Tax: Income Tax Deductibility & Director FraudHigh Court16 Oct 2011
40Her Majesty’s Revenue & Customs v Hashu Dhalomal Shahdadpuri: Conspiracy & MTIC FraudCourt of Appeal28 Jun 2011
41ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax ActCourt of Appeal14 Dec 2010
42ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas SubsidiariesHigh Court24 Oct 2010
43ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of ExpensesHigh Court7 Apr 2010
44Comptroller of Income Tax v ACC: Withholding Tax on Interest Swap Payments & Interpretation of Income Tax Act s 12(6)Court of Appeal23 Mar 2010
45ABB v Comptroller of Income Tax: Taxability of Share Option Gains by Deceased Employee's EstateHigh Court7 Feb 2010
46ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax ActHigh Court12 Jan 2010
47Comptroller of Income Tax v VJ: Interpretation of Section 10E Income Tax Act for Property Letting BusinessHigh Court30 Nov 2008
48NP v Comptroller of Income Tax: Property Sales & Trading ActivitiesHigh Court30 Aug 2007
49NE v Comptroller of Income Tax: Income Tax Deduction for Bodyguard ExpensesHigh Court6 Nov 2006
50Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract MethodHigh Court6 Aug 2006
51Comptroller of Income Tax v IA: Deduction of Borrowing Expenses for Property DevelopmentCourt of Appeal of the Republic of Singapore2 Aug 2006
52Comptroller of Income Tax v MT: Income Tax Exemption for Singapore-Registered Vessels Chartered to Foreign PartiesHigh Court9 Jul 2006
53T Ltd v Comptroller of Income Tax: Deduction of Interest on Loans for Land PurchaseCourt of Appeal of the Republic of Singapore29 Mar 2006
54Comptroller of Income Tax v HY: Taxation of Employee Stock Option Gains in SingaporeCourt of Appeal of the Republic of Singapore6 Mar 2006
55-21 Dec 2005
56JD Ltd v Comptroller of Income Tax: Deductibility of Interest Expenses on Non-Income-Producing Share InvestmentsCourt of Appeal of the Republic of Singapore1 Dec 2005
57HY v Comptroller of Income Tax: Taxation of Stock Options Exercised by Employee in SingaporeHigh Court1 Aug 2005
58T Ltd v Comptroller of Income Tax: Deductibility of Expenses & Interest Under Income Tax ActHigh Court29 Jun 2005
59JD v Comptroller of Income Tax: Deductibility of Interest Expenses on Share InvestmentsHigh Court10 May 2005
60Mohamed Hiraz Hassim v Public Prosecutor: GST Evasion on Gemstone ImportationHigh Court31 Jan 2005
61United Project Consultants v Leong Kwok Onn: Breach of Contract & Negligence in Tax Agent DutiesHigh Court9 Dec 2004
62Chew Gim Ser v PP: Customs Act Violation & Appeal on Importing CigarettesHigh Court4 Nov 2004
63Pinetree Resort v Comptroller of Income Tax: Taxability of Refundable Initiation DepositsCourt of Appeal of the Republic of Singapore5 Sept 2000
64Chng Gim Huat v PP: Tax Evasion Appeal - Interest Income Omission & SentencingHigh Court4 Jul 2000
65Pinetree Resort Pte Ltd v Comptroller of Income Tax: Taxability of Club Initiation DepositsHigh Court16 Feb 2000