Revenue Law

Judgments

Showing 61 judgments

No.TitleCourtDecision Date
1Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport InfrastructureGeneral Division of the High Court31 Oct 2024
2THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods DisputeGeneral Division of the High Court of the Republic of Singapore4 Apr 2024
3Herbalife v Comptroller: GST on Direct Sales - Value of Supply DisputeGeneral Division of the High Court of the Republic of Singapore5 Mar 2023
4Comptroller of Goods and Services Tax v Dynamac Enterprise: Zero-Rated Supply & GST ComplianceGeneral Division of the High Court17 Mar 2022
5Bollywood Veggies Pte Ltd v Chief Assessor: Property Tax Assessment & Annual Value DisputeGeneral Division of the High Court14 Oct 2021
6Skyventure VWT v Chief Assessor: Property Tax Exemption & Statutory InterpretationCourt of Appeal of the Republic of Singapore20 Apr 2021
7Wee Teng Yau v Comptroller of Income Tax: Income Tax Avoidance via Corporate StructureHigh Court of the Republic of Singapore3 Nov 2020
8Intevac 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
9Asia Development Pte Ltd v Attorney-General: Judicial Review of ABSD Remission DecisionCourt of Appeal of the Republic of Singapore23 Mar 2020
10HSBC vs Chief Assessor: Property Tax Assessment of Plaza Singapura's Annual ValueCourt of Appeal of the Republic of Singapore24 Feb 2020
11Chief Assessor v Skyventure: Property Tax Assessment of iFly Singapore's Wind TunnelHigh Court of the Republic of Singapore15 Jan 2020
12BZZ v Comptroller of Income Tax: Capital Allowance & Income Tax Act InterpretationHigh Court of the Republic of Singapore23 Oct 2019
13Asia Development Pte Ltd v Commissioner of Stamp Duties: Judicial Review of ABSD Remission DecisionHigh Court of the Republic of Singapore1 Aug 2019
14HSBC vs. Chief Assessor: Property Tax, Annual Value, and Valuation of Plaza Singapura Cinema ComplexHigh Court of the Republic of Singapore15 Apr 2019
15Ong Beng Chong v Commissioner of Stamp Duties: Stamp Duty Assessment on Instruments for Vacant PossessionHigh Court of the Republic of Singapore4 Apr 2019
16ARW v Comptroller of Income Tax: Public Interest Privilege & Discovery in Tax Avoidance CaseCourt of Appeal of the Republic of Singapore29 Nov 2018
17BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder BondsCourt of Appeal of the Republic of Singapore28 Aug 2018
18AXY v Comptroller of Income Tax: Exchange of Information, Judicial Review, and International TaxationCourt of Appeal of the Republic of Singapore3 May 2018
19BQY & BQZ v Comptroller of Income Tax: Income Tax on Property Resale ProfitsHigh Court of the Republic of Singapore28 Mar 2018
20Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission RefusalHigh Court26 Feb 2018
21BML v Comptroller of Income Tax: Deductibility of Interest Expenses on Shareholder Bonds for Income Tax AssessmentHigh Court of the Republic of Singapore4 Jun 2017
22Zhao Hui Fang v Commissioner of Stamp Duties: ABSD on Charitable Trust PropertyHigh Court of Singapore10 May 2017
23Mohd Nizam v Comptroller: Income Tax Arrears & Statutory Demand DisputeHigh Court28 Jan 2014
24Chief Assessor v Glengary: Property Tax Assessment & Interpretation of 'Vacant Land' under Property Tax ActCourt of Appeal24 Apr 2013
25World Sport Group v Dorsey James Michael: Pre-Action Interrogatories & DefamationHigh Court9 Apr 2013
26Chief Assessor v HSBC: Property Tax & Annual Value of Shopping Centre UnitsHigh Court3 Jun 2012
27Ma Ong Kee v Kaiyo Reptile: GST Liability in Property Sale DisputeHigh Court15 Aug 2011
28Her Majesty’s Revenue & Customs v Hashu Dhalomal Shahdadpuri: Conspiracy & MTIC FraudCourt of Appeal28 Jun 2011
29Biplob Hossain Younus Akan v Public Prosecutor: Customs Act & Mens ReaHigh Court16 Feb 2011
30Her Majesty’s Revenue & Customs v Shahdadpuri: MTIC Fraud & Revenue LawHigh Court24 Jan 2011
31Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund Dispute Over Aborted Property TransactionCourt of Appeal10 Aug 2010
32Luyono Lam v PP: Cash Movement Offences & Anti-Money Laundering ActHigh Court23 May 2010
33-3 Dec 2009
34Law Chin Eng v Hiap Seng & Co: Derivative Action for Breach of Fiduciary DutyHigh Court29 Sept 2009
35ACC v CIT: Judicial Review of Comptroller's Decision on Withholding Tax for Payments to Overseas SubsidiariesHigh Court22 Sept 2009
36Relfo Ltd v Bhimji Velji Jadva Varsani: Anti-Suit Injunction & Foreign Revenue LawHigh Court30 Jul 2009
37Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction AgreementsCourt of Appeal23 Apr 2009
38Comptroller of Income Tax v VJ: Interpretation of Section 10E Income Tax Act for Property Letting BusinessHigh Court30 Nov 2008
39Tan Hee Liang v Chief Assessor: Property Tax, Annual Value & Sinking Fund ExclusionCourt of Appeal27 Oct 2008
40Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction AgreementsHigh Court5 Oct 2008
41City Developments Ltd v Chief Assessor: Property Tax Assessment & Land RedevelopmentCourt of Appeal of the Republic of Singapore9 Jul 2008
42Relfo Ltd v Varsani: Knowing Receipt, Constructive Trust & Foreign Revenue LawHigh Court29 Jun 2008
43Pan-United Marine v Chief Assessor: Property Tax on Floating Dry DocksCourt of Appeal of the Republic of Singapore19 May 2008
44Registrar of Vehicles v Komoco Motors: Judicial Review & ARF CalculationCourt of Appeal7 May 2008
45Raffles Town Club v Comptroller of Income Tax: Judicial Review of Income Tax Board of Review AppointmentHigh Court31 Mar 2008
46Chief Assessor v First DCS: Property Tax on District Cooling Machinery & PipelinesCourt of Appeal26 Mar 2008
47City Developments Ltd v Chief Assessor: Property Tax Assessment and Land RedevelopmentHigh Court26 Dec 2007
48Tan Hee Liang v Chief Assessor: Property Tax Assessment & Annual ValueHigh Court4 Dec 2007
49First DCS Pte Ltd v Chief Assessor: Property Tax Assessment & Machinery ExclusionHigh Court24 May 2007
50BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising ExpensesCourt of Appeal of the Republic of Singapore8 Mar 2007
51Pan United Marine Ltd v Chief Assessor: Property Tax Assessment of Floating Dry DocksHigh Court7 Feb 2007
52MCST Plan Nos 1298 & 1304 v Chief Assessor: Property Tax on Common Property in Shopping CentreCourt of Appeal of the Republic of Singapore31 Aug 2006
53BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising ExpensesHigh Court24 Jul 2006
54Aspinden Holdings v Chief Assessor: Property Tax, Strata Lots & RebatesHigh Court27 Apr 2006
55MCST Nos 1298 & 1304 v Chief Assessor: Property Tax on Common Property in Shopping CentreHigh Court28 Nov 2005
56Chu Wai Kiu v PP: Customs Act - Failure to Declare Jewellery & Pay GSTHigh Court13 Feb 2005
57Top Ten Entertainment v Lucky Red: Rent Reduction & Legality of Hiring ChargesHigh Court24 Feb 2004
58Kuok (Singapore) Ltd v Commissioner of Stamp Duties: Stamp Duty on Share Transfer in LiquidationHigh Court8 Apr 2003
59BCH Retail Investment v Chief Assessor: Property Tax Assessment & A&P ContributionsHigh Court1 Sept 2002
60Moey Keng Kong v PP: Customs Duty Evasion & Vehicle ForfeitureHigh Court26 Aug 2001
61Pinetree Resort Pte Ltd v Comptroller of Income Tax: Taxability of Club Initiation DepositsHigh Court16 Feb 2000