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John Smith & Son v Moore   flag  15

(1921) 12 Tax Cas 266
Tax Cases
United Kingdom

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Assam Bengal Cement Co Ltd v the Commissioner of Income-Tax, West Bengal [1954] INSC 109; [1955] 1 SCR 876; AIR 1955 SC 89 Supreme Court of India India 11 Nov 1954 LIIofIndia flag 7
Christopher Martyn Chappell v Revenue & Customs [2008] UKSPC SPC00717 United Kingdom Special Commissioners of Income Tax United Kingdom 12 Nov 2008 BAILII flag
Commissioner of Income-Tax,hyderabad-Deccan v Messrs Vazir Sultan & Sons [1959] INSC 24; 1959 2 SCR Supl 375; AIR 1959 SC 814 Supreme Court of India India 20 Mar 1959 LIIofIndia flag
Commissioner of Income Tax-I, Ludhiana v M/s Shreyans Industries Ltd, Ludhia - ITA-277-2004 [2006] INPBHC 10327 High Court of Punjab and Haryana India 10 Nov 2006 LIIofIndia flag
Commissioner of Income-Tax, Nagpur v Rai Bahadur Jairam Valji [1958] INSC 96; 1959 1 SCR Supl 110; AIR 1959 SC 291 Supreme Court of India India 7 Oct 1958 LIIofIndia flag
Commissioner of Income Tax v M/S DCM Shriram Consolidated Ltd - Ita 1289/2010 [2012] INDLHC 4617 High Court of Delhi India 30 Jul 2012 LIIofIndia flag
Commissioner of Taxation v Chapkhana [1977] WASC 212 Supreme Court of Western Australia Australia - Western Australia 7 Oct 1977 AustLII flag
Greycon Ltd v HM Inspector of Taxes [2003] UKSC SPC00372 United Kingdom Supreme Court United Kingdom 15 Jul 2003 BAILII flag
JK Cotton Manufactures Ltd v the Commissioner of Income Tax, Lucknow [1975] INSC 202; 1976 1 SCR 648; AIR 1975 SC 1945 Supreme Court of India India 4 Sep 1975 LIIofIndia flag
Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue (51/95) [1996] ZASCA 118; 1997 1 SA 427; [1997] 1 All SA 279 Supreme Court of Appeal of South Africa South Africa 27 Sep 1996 SAFLII flag 9
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Terry v Revenue and Customs [2005] UKSPC SPC00482 United Kingdom Special Commissioners of Income Tax United Kingdom 2 Jun 2005 BAILII flag
Therobald v Commissioner of Income Tax - NLR - 539 of 41 [1940] LKCA 25; (1940) 41 NLR 539 Sri Lankan Court of Appeal Sri Lanka 6 Jun 1940 AsianLII flag
Triage Services Ltd v Her Majesty's Revenue and Customs [2006] UKSPC SPC00519 United Kingdom Special Commissioners of Income Tax United Kingdom 12 Jan 2006 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Stock-In-Trade Valuation For Uk Taxation Purposes 1925-71: Has It All Been The Accountants' Way?" [2005] JlATaxTA 21 Smith, David M Australia circa 2005 AustLII flag

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