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Judgment Search Results Home > Cases Phrase: income tax act Court: singapore supreme court Year: 2014 Page 1 of about 25 results (0.050 seconds)

Feb 26 2014 (FN)

Comptroller of Income Tax Vs. Aqq and Another

Court : Singapore Supreme Court

Decided on : Feb-26-2014

..... comptroller's discretion such that there is no need to have recourse to judicial review to challenge the comptroller's discretion: see tang siau yan, lexisnexis annotated statutes of singapore - income tax act (lexisnexis, 2012) at para ita 34.1. this is consistent with the dicta in ranaweera that a statutory constituted taxation board of review was empowered to review matters which were ..... may 1981 - and also by s 99 of the new zealand income tax act 1976 (nz) ("the 1976 new zealand act"), re- enacted in materially similar form in bg 1 and ga 1 of the new zealand income tax act 2007 (nz) ("the 2007 new zealand act"): see generally, tan wee liang, "tax avoidance and section 33 of the income tax act" (1989) 31 mal lr 78 ("tan wee liang") and john ..... 466). in owen thomas mangin v inland revenue commissioner [1971] 1 ac 739 ("mangin"), which involved s 108 of the land and income tax act 1954 (nz) ("the 1954 new zealand act"), the predecessor to s 99 of the 1976 new zealand act, the majority of the privy council referred to the passage of lord denning's judgment cited above (at [45]) and stated (at ..... h telfer, "general anti- tax avoidance provisions: the singapore position and australasian comparisons" (1990) 32 mal lr 20. the .....

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Feb 04 2014 (FN)

Comptroller of Income Tax Vs. Bbo

Court : Singapore Supreme Court

Decided on : Feb-04-2014

..... clear how the differences in the legislation assist the appellant's case. in our view, the new zealand legislation, if anything, is broader than our local tax legislation. section 65(2)(a) of the new zealand income tax act 1976 ("the new zealand act") taxed "all profits or gains derived from any business", which is very similar to s 10(1)(a) of the ita which ..... , and the interest on those sums was not remitted (it being then the law that foreign income was charged only to the extent that the foreign income was remitted back to england), such interest nevertheless formed part of the taxable income of the company assessable under the income tax act 1842, s 100, schedule d, case 1. 23. the decision was affirmed on appeal to the ..... ): 1. this is an appeal under s 81(5) of the income tax act (cap 134, 2008 rev ed) ("the it a") against the decision of the high court judge ("the judge") dismissing the appeal of the appellant comptroller ("the appellant") against the decision of the income tax board of review ("the board") in income tax appeal nos 3 and 4 of 2010. the board had allowed ..... taxes "gains or profits from any trade [or] business". section 65(2)(e) of the new zealand act additionally taxed: all profits or gains derived from the sale or other .....

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Jan 29 2014 (FN)

Mohd Nizam B Ismail Vs. Comptroller of Income Tax

Court : Singapore Supreme Court

Decided on : Jan-29-2014

..... the agreement and/or events surrounding the same; and/or (c) the certificate issued by the defendant under s 89(4) of the income tax act (cap 134, 2008 rev ed) ("income tax act") was not applicable. 21. the point at [20(c)] above relating to the certificate may be disposed of fairly quickly. the defendant ..... not dispute the quantum of the debt, which is not in issue here. 24. the defendant also submitted that pursuant to s 85 of the income tax act, tax assessed is payable within one month of service of the notice of assessment notwithstanding any objection or appeal by the taxpayer. the defendant submitted that the ..... 85(1) is stated to be subject to any extension granted under s 85(2). moreover, i am not convinced that s 85 of the income tax act addresses the question of whether there are triable issues raised in relation to the agreement and estoppel. i now turn to these issues. the agreement 27 ..... entire balance upon default of any payment. counsel for the defendant stopped short of saying that the defendant could rely on s 85 of the income tax act to disregard any agreement or estoppel arguments that may be raised by the plaintiff. 25. there is a good reason why the counsel for the ..... to grant judgment. in other words, the plaintiff could not, in the face of a certificate signed by the comptroller of income tax and pursuant to s 89(4) of the income tax act, dispute the underlying debt and the court should grant judgment based on the certificate. 23. however, the fact that there was .....

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Feb 28 2014 (FN)

Tey Tsun Hang Vs. Public Prosecutor

Court : Singapore Supreme Court

Decided on : Feb-28-2014

..... of new south wales. 182. top of the cross is clearly distinguishable because it concerned the scope of s 62a of the new south wales income tax assessment act 1936 (cht) (nsw). the provision governed tax deductions for expenditure incurred by a taxpayer for a franchise which would later become the property of the commonwealth of australia. the supreme court of new ..... south wales found that the motel the appellants were operating in tullamarine airport was a project of public utility. it held that the appellants qualified for the tax ..... malacca 184. i turn now to the two malaysian cases cited by the prosecution. the first, united malacca, did not concern corruption. it concerned the malaysian land acquisition act 1960 (act 486) (malaysia). the malaysian land authority sought to acquire certain land for the second singapore-malaysia causeway project. under the statute, declarations of such acquisitions were required to ..... it was a body created and governed by statute. it was not until 2005 that nus was corporatised pursuant to the national university of singapore (corporatisation) act (act 45 of 2005) ("the corporatisation act"). 197. the appellant stressed that the intent of the corporatisation was to make nus an autonomous university. he relied on the speech of the minister at .....

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Jun 09 2014 (FN)

Kua Hui Li Vs. Prosper Credit Pte Ltd.

Court : Singapore Supreme Court

Decided on : Jun-09-2014

..... maximum rate of interest allowed by law, assuming obl was earning less than $30,000 a year as at 30 january 2013. however, his annual income was uncertain. according to his tax assessment for the year 2012, which he submitted to the defendant, he earned $154,501 for the year of assessment 2012. he faced bankruptcy proceedings ..... case is undoubtedly excessive within meaning of s 23(1). 13. when confronted with such agreements, the court is empowered, by s 23(3)(b) of the moneylenders act, to "set aside either wholly or in part, or revise or alter, any guarantee or security given or the contract for the loan". although s 23(3)(b ..... 8. it was on these shaky premises that the plaintiff mounted her case. she came to this court seeking, pursuant to s 127(1) of the land titles act (cap 157, 2004 rev ed), that the caveat be removed. having heard the plaintiff's and defendant's cases, and having seen the documents produced before the court, ..... of the flat and confirm that the lender has an interest in the sale proceeds of the sale of the flat under section 115 of the land titles act. the lender shall on receipt of all monies due and owing to the lender by the borrower or on receipt of any undertaking from the borrower's ..... (2) of the moneylenders rules 2009 (s 72/2009) read with s 23(6) of the moneylenders act (cap 188, 2010 rev ed), the maximum rate of interest for a secured loan granted to an individual whose annual income on the date of the grant of the loan is less than $30,000 is 13%. it is .....

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Mar 17 2014 (FN)

Koh Lau Keow and Others Vs. Attorney-general

Court : Singapore Supreme Court

Decided on : Mar-17-2014

..... is oxford group v inland revenue commissioners [1949] 2 all er 537 ("oxford group"). in that case, the appellant company sought exemption from income tax on the ground that it was a body of persons established for charitable purposes only. the appellant's memorandum of association set out its objects as ..... , development and assistance of the oxford group movement in every way, and, in particular, (subject to the provisions of s. 14 of the companies act, 1929), by holding, administering and dealing with property, including all or any of the property which at the date of the incorporation of the association ..... retirement and constant devotion, would not be charitable, nor would a gift to ten persons, so long as they lived together in retirement and performed acts of devotion, be charitable. therefore the gift to the dominican convent is not, in my opinion, a gift on a charitable trust. [emphasis added ..... construction placed on doubtful questions which arose in the early administration of the trust. likewise, tudor states (at para 4-008): the contemporaneous acts and condition of a donor are of the greatest possible importance for the purpose of construing a deed of gift executed by him ... so also ..... in construing a trust deed, especially in cases where its language is ambiguous. as stated in picarda (at p 358): naturally the contemporaneous acts of the donor are of particular importance for the purpose of construing a deed of gift executed by him. evidence is also admissible of the .....

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Apr 09 2014 (FN)

Guo Ningqun Anthony Vs. Chan Wing Sun

Court : Singapore Supreme Court

Decided on : Apr-09-2014

..... repair expenses. a reasonable figure would be s$50,000. 54. the defendant claimed to have paid the monthly mortgage payments as well as the expenses like income tax, management fee, club fees, garden maintenance fees, storage fees, and agent fees. more likely than not, these expenditures would have been borne by the ..... this shenzhen property was acquired by the defendant during the marriage, and on the prima facie evidence before me, s 112(10)(6) of the act is satisfied. like the soleil property, the shenzhen property was not included in the pool of matrimonial assets for division and the second approach described in ..... mr zhou's statement. on the evidence, the allegation of trust is not made out. as the statutory requirements of s 112(10)(b) of the act are satisfied, the soleil property is a matrimonial asset. 49. nevertheless, for the reasons stated below (see [110]-[112] below), i chose to exclude ..... ). i will elaborate on the choice of options in due course in the judgment. the matrimonial assets 29. i now come to s 112(10) of the act, which defines "matrimonial asset". the assets in the plaintiff's name were not disputed. for instance, bank accounts, shares and money in his cpf account were ..... division of the matrimonial assets. the statutory factors include the parties' direct and indirect financial contributions (see s 112(2)(a) and (b) of the act). the court of appeal in bcb v bcc [2013] 2 slr 324 ("bcb") reminded that the direct financial contribution of either spouse is but one .....

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Apr 10 2014 (FN)

Columbia Asia Healthcare Sdn. Bhd. and Another Vs. Hong HIn Kit Edward ...

Court : Singapore Supreme Court

Decided on : Apr-10-2014

..... completion, columbia discovered issues regarding what they alleged to be under-declaration and under-payment of income tax by the hospital in the past. columbia was concerned, in particular, about article 21. withholding tax ("art 21 wht"). this was tax that the hospital, as an employer, was obliged to withhold from its employees (in this ..... of "all obligations to trade vendors and doctors that are part of the day to day operation of [ptnm]". whilst thermal industries did on occasion act as ptnm's supplier in the past, it did not allege that this particular sum of s$262,934.48 was in respect of the "day ..... a factual overlap between the third and the fourth main issues: both sets of alleged breaches arise from the same act of characterising under-declared and under-paid tax as revenue. the same act nevertheless gives rise to (purported) breaches of distinct warranties, which are capable of sustaining distinct claims against the hongs. ..... to columbia in various hospital transactions over the years, but left columbia more than two years before the start of the trial.4 michael chow acted as an intermediary between the hong brothers and rick evans in the sale of umpl's shares, and was the first person to raise the ..... the ssa were given to columbia. neither did the statement of claim assert any right of ptnm to rely on the contracts (rights of third parties) act (cap 53b, 2002 rev ed) ("the crtpa") to enforce the terms of the ssa, unlike the third-party claims made by ptnm (and columbia) .....

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Feb 24 2014 (FN)

Abx Vs. Aby and Others

Court : Singapore Supreme Court

Decided on : Feb-24-2014

..... sinking funds, among other outgoings). the mother claimed that the husband was never given any share of the rent although the husband had declared it as his income "for income tax purpose only". 14. the mortgage loan was for a term of 30 years but it was fully discharged on 1 february 2005, just five years into the ..... court under s 112 of the women's charter is limited to matrimonial assets. however, under para 2 of the first schedule of the supreme court of judicature act (cap 322, 2007 rev ed) the high court has the general power, in any cause or matter relating to land where it appears necessary or expedient, ..... 41. .. an inter-spousal gift, by its very nature, is always acquired by one spouse during a marriage, and thus falls under s 112(10)(b) of the current act, ... therefore, all inter- spousal gifts fall under s 112(10)(b) and are matrimonial assets without the need to satisfy any further conditions . [emphasis in original] 50 ..... her own life and expressed, before the date of commencement of section 10 of the insurance (amendment) act 2009, to be for the benefit of her husband or of her children or of her husband and children or any of them, shall create a trust ..... 1) a policy of assurance effected by any man on his own life and expressed, before the date of commencement of section 10 of the insurance (amendment) act 2009, to be for the benefit of his wife or of his children or of his wife and children or any of them, or by any woman on .....

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May 26 2014 (FN)

Ting Siew May Vs. Boon Lay Choo and Another

Court : Singapore Supreme Court

Decided on : May-26-2014

..... per week for expenses. it was known to both parties that the latter figure of 6 per week for expenses was inflated for the purposes of reducing the amount of income tax payable by the employer. it was therefore held that the employee was not entitled to enforce the agreement, although his claim was only in respect of his salary of 13 ..... formation or performance of the illegal transaction, including the intent, knowledge, conduct and relationship of the parties; (g) whether any party to the illegal transaction was, at a material time, acting under a mistake or fact or law; (h) the extent to which the illegal transaction has been performed; (i) whether the written law which renders the transaction illegal has been ..... or refusing to grant relief... the court shall have regard to all relevant circumstances including (a) the public interest; (b) the seriousness of the illegality; (c) whether denying relief will act as a deterrent; (d) whether denying relief will further the purpose of the rule which renders the transaction illegal; (e) whether denying relief is proportionate to the illegality involved; (f ..... nor how disproportionate his loss to the unlawfulness of his conduct. 66. we would therefore agree that where a contract is entered into with the object of committing an illegal act, the general approach that the courts should undertake is to examine the relevant policy considerations underlying the illegality principle so as to produce a proportionate response to the illegality in .....

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