Taxation

Judgments

Showing 60 judgments

No.TitleCourtDecision Date
1Changi Airport Group v Comptroller of Income Tax: Capital Allowance for Airport InfrastructureGeneral Division of the High Court31 Oct 2024
2Re Fullerton Capital Ltd: Cross-Border Insolvency & Disclosure OrdersGeneral Division of the High Court of the Republic of Singapore17 Jun 2024
3THM International v Comptroller of GST: Input Tax Refunds & Supply of Goods DisputeGeneral Division of the High Court of the Republic of Singapore4 Apr 2024
4Soup Empire Holdings v Lim Cheng San: Director's Right to Inspect Company Records under Companies ActAppellate Division of the High Court of the Republic of Singapore18 Sept 2023
5PP v Tan Teck Leong Melvin: GST Evasion under Customs Act & SentencingGeneral Division of the High Court13 Jul 2023
6Singapore Cement Manufacturing v Comptroller of Income Tax: Capital Allowance for Cement SiloGeneral Division of the High Court9 Mar 2023
7Tan Song Cheng v Public Prosecutor: Income Tax Act Offences & Sentencing FrameworkGeneral Division of the High Court8 Jun 2021
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
9Beyonics Asia Pacific v Goh Chan Peng: Abuse of Process & Director's DutiesSINGAPORE INTERNATIONAL COMMERCIAL court of the republic of singapore27 May 2020
10Asia Development Pte Ltd v Commissioner of Stamp Duties: Judicial Review of ABSD Remission DecisionHigh Court of the Republic of Singapore1 Aug 2019
11Allswell Marketing Pte Ltd v Public Prosecutor: Income Tax Act Penalties for Failure to File Tax ReturnsHigh Court of the Republic of Singapore27 Jun 2019
12Ong Beng Chong v Commissioner of Stamp Duties: Stamp Duty Assessment on Instruments for Vacant PossessionHigh Court of the Republic of Singapore4 Apr 2019
13BML v Comptroller of Income Tax: Deductibility of Interest on Shareholder BondsCourt of Appeal of the Republic of Singapore28 Aug 2018
14Asia Development Pte Ltd v Commissioner of Stamp Duties: Appeal on ABSD Remission RefusalHigh Court26 Feb 2018
15MAS v Wang Boon Heng: Civil Penalties for Unauthorized Share TradingHigh Court of the Republic of Singapore30 Oct 2017
16Zhao Hui Fang v Commissioner of Stamp Duties: ABSD on Charitable Trust PropertyHigh Court of Singapore10 May 2017
17Pang Giap Onn v Harmesh Singh: Taxation of Solicitor-Client Costs DisputeHigh Court of the Republic of Singapore28 Jul 2016
18Mohammed Ibrahim v PP: NS Default Sentencing - Fine ImposedHigh Court18 Dec 2014
19BFC v Comptroller of Income Tax: Deductibility of Bond Issuance ExpensesCourt of Appeal24 Jul 2014
20BLP v Comptroller of Income Tax: Special Levy for Retrofitting as Revenue or Capital?High Court30 Jun 2014
21Comptroller of Income Tax v AQQ: Tax Avoidance & Corporate RestructuringCourt of Appeal25 Feb 2014
22BFC Development LLP v Comptroller of Property Tax: Property Tax Refund & VacancyCourt of Appeal23 Jan 2014
23Comptroller of Income Tax v BKW: Exchange of Information under Singapore-India DTAHigh Court3 Oct 2013
24BFC v Comptroller of Income Tax: Deduction of Borrowing Expenses & Income Tax AssessmentHigh Court8 Sept 2013
25BFH v Comptroller of Income Tax: Tax Treatment of Lump Sum Payment for Telecommunications Licence & Spectrum RightsHigh Court21 Aug 2013
26HSBC Trust v Chief Assessor: Property Tax Assessment & Annual Value of Shopping Center UnitsCourt of Appeal16 Jan 2013
27AQQ v Comptroller of Income Tax: Tax Avoidance, Income Tax Act s 33High Court17 Dec 2012
28Ang Tin Gee v Pang Teck Guan: Partnership Dispute over Japco TC International Enterprise and Office Consumables SuppliesHigh Court1 Dec 2011
29AQP v Comptroller of Income Tax: Income Tax Deductibility & Director FraudHigh Court16 Oct 2011
30Lai Ling Wan v Commissioner of Stamp Duties: Stamp Duty on Purchase of Multiple Property UnitsHigh Court4 Aug 2011
31ZF v Comptroller of Income Tax: Capital Allowances & Definition of Plant under Income Tax ActCourt of Appeal14 Dec 2010
32ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas SubsidiariesHigh Court24 Oct 2010
33ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of ExpensesHigh Court7 Apr 2010
34ABB v Comptroller of Income Tax: Taxability of Share Option Gains by Deceased Employee's EstateHigh Court7 Feb 2010
35Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund on Rescinded Property SaleHigh Court14 Jan 2010
36ZF v Comptroller of Income Tax: Dormitories as 'Plant' under Income Tax ActHigh Court12 Jan 2010
37-3 Dec 2009
38Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction AgreementsCourt of Appeal23 Apr 2009
39Ang Boon Chye v Ang Tin Yong: Partnership Dispute over Tax Liabilities and DissolutionHigh Court20 Oct 2008
40Clifford Development v Commissioner of Stamp Duties: Stamp Duty Exemption & Reconstruction AgreementsHigh Court5 Oct 2008
41Raffles Town Club v Comptroller of Income Tax: Judicial Review of Income Tax Board of Review AppointmentHigh Court31 Mar 2008
42UOL Development v Commissioner of Stamp Duties: Stamp Duty on En Bloc Property SalesHigh Court14 Oct 2007
43NE v Comptroller of Income Tax: Income Tax Deduction for Bodyguard ExpensesHigh Court6 Nov 2006
44Aspinden Holdings v Chief Assessor: Property Tax, Strata Lots, and Amalgamation of Property Tax AccountsCourt of Appeal10 Sept 2006
45Tee Soon Kay v Attorney-General: Public Officers' Pension Rights & CPF ConversionHigh Court29 Aug 2006
46Comptroller of Income Tax v KE: Income Taxation of Housing Developer under Completed Contract MethodHigh Court6 Aug 2006
47Comptroller of Income Tax v IA: Deduction of Borrowing Expenses for Property DevelopmentCourt of Appeal of the Republic of Singapore2 Aug 2006
48BCH Retail Investment v Chief Assessor: Property Tax & Deduction of Advertising ExpensesHigh Court24 Jul 2006
49Comptroller of Income Tax v MT: Income Tax Exemption for Singapore-Registered Vessels Chartered to Foreign PartiesHigh Court9 Jul 2006
50T Ltd v Comptroller of Income Tax: Deduction of Interest on Loans for Land PurchaseCourt of Appeal of the Republic of Singapore29 Mar 2006
51Comptroller of Income Tax v HY: Taxation of Employee Stock Option Gains in SingaporeCourt of Appeal of the Republic of Singapore6 Mar 2006
52-21 Dec 2005
53Syarikat Wen Ken Drug Sdn Bhd v Lo Hock Ling & Co: Appeal on Accounting Fees DisputeHigh Court26 Oct 2005
54Chong Barbara v Commissioner of Estate Duties: Valuation of Shares in Private Companies for Estate DutyHigh Court15 Sept 2005
55United Project Consultants v Leong Kwok Onn: Negligence, Tax Agent's Duty of Care, Illegality DefenceCourt of Appeal of the Republic of Singapore15 Aug 2005
56HY v Comptroller of Income Tax: Taxation of Stock Options Exercised by Employee in SingaporeHigh Court1 Aug 2005
57T Ltd v Comptroller of Income Tax: Deductibility of Expenses & Interest Under Income Tax ActHigh Court29 Jun 2005
58JD v Comptroller of Income Tax: Deductibility of Interest Expenses on Share InvestmentsHigh Court10 May 2005
59Tan Boon Hai v Singapore Hainan Hwee Kuan: Review of Costs Taxation in Election Irregularities CaseHigh Court29 Mar 2001
60Chng Gim Huat v PP: Tax Evasion Appeal - Interest Income Omission & SentencingHigh Court4 Jul 2000