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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue | [2020] HKCFI 1649 | Hong Kong Court of First Instance | Hong Kong | 28 Jul 2020 | HKLII |
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TC Case No 11454 : Whether royalty payments made to an off shore parent Co are deductible - section 11(a) (11454) | [2005] ZATC 17 | South Africa Tax Court | South Africa | 20 Oct 2005 | SAFLII |
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Re Vice Nizich and Ane Nizich v the Commissioner of Taxation of the Commonwealth of Australia | [1991] FCA 426 | Federal Court of Australia | Australia - Commonwealth | 6 Sep 1991 | AustLII |
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Devidas Vithaldas & Co v Cit , Bombay City |
[1972] INSC 33; |
Supreme Court of India | India | 28 Jan 1972 | LIIofIndia |
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Cit West Bengal II, Calcutta v Coal Shipment (P) Ltd |
[1971] INSC 283; |
Supreme Court of India | India | 14 Oct 1971 | LIIofIndia |
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