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Kelsall Parsons & Co v Commissioners of Inland Revenue   flag  19

[1938] ScotCS CSIH_1; (1938) 21 Tax Cas 608; [1938] SLT 239; [1938] SC 238
Scottish Court of Session
United Kingdom - Scotland
6th January, 1938

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Coward and Commissioner of Taxation [1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83 Administrative Appeals Tribunal Australia 9 Mar 1999 AustLII flag 9
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
WJ Fourie Beleggings v Commissioner for the South African Revenue Service (168/08) [2009] ZASCA 37; 2009 5 SA 238; [2009] 3 All SA 230 Supreme Court of Appeal of South Africa South Africa 31 Mar 2009 SAFLII flag 3
Senairam Doongarmall v Commissioner of Income-Tax, Assam [1961] INSC 89; 1962 1 SCR 257; AIR 1961 SC 1579 Supreme Court of India India 13 Mar 1961 LIIofIndia flag 3
Commissioner of Income Tax and Excess Profits Tax v the South India Pictures Ltd [1956] INSC 21; [1956] SCR 223; AIR 1956 SC 492 Supreme Court of India India 14 Mar 1956 LIIofIndia flag 3
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 357 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 2
Basil Bimson v Revenue and Customs Commissioners [2012] UKFTT 216 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Mar 2012 BAILII flag 1
Re Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 486 Federal Court of Australia Australia - Commonwealth 6 Dec 1990 AustLII flag 1
HA Roberts Ltd v Minister of National Revenue [1969] SCR 719 Supreme Court of Canada Canada 6 Jun 1969 Supreme Court of Canada flag 1
Kettlewell Bullen and Co v Commissioner of Income-Tax, Calcutta [1964] INSC 149; (1964) 8 SCR 97; AIR 1965 SC 65 Supreme Court of India India 1 May 1964 LIIofIndia flag 1
Basil Bimson v Revenue & Customs [2010] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Apr 2010 BAILII flag
Murdoch and Commissioner of Taxation [2007] AATA 1791; 68 ATR 317 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
Thomas Borthwick & Sons (Australasia) Ltd v Commissioner of Inland Revenue HC Wellington M197/87 [1991] NZHC 3111; (1991) 15 TRNZ 679; (1991) 13 NZTC 8,063 High Court of New Zealand New Zealand 12 Feb 1991 NZLII flag
It 2480 - Income Tax : Variable Annuities [1988] ATOITR IT2480 Australian Taxation Office Australia - Commonwealth 16 Jun 1988 AustLII flag
Commissioner of Income Tax, Madras v Messrs Best & Co [1965] INSC 235; 1966 2 SCR 430; AIR 1966 SC 1325 Supreme Court of India India 2 Nov 1965 LIIofIndia 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, 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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag

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