PR v Income Tax Commissioner
| Jurisdiction | Trinidad & Tobago |
| Judgment Date | 1959 |
| Date | 1959 |
| Year | 1959 |
| Court | Supreme Court (Trinidad and Tobago) |
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4 cases
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G A Roe & Sons Ltd v Commissioner of Stamps Attorney General of Belize
...v Minister of Agriculture, Fisheries and Food [1968] AC 997; Parinv (Hatfield) Ltd v Inland Revenue Commissioners [1998] STC 305; PR v Income Tax Commissioner (1959) 2 WIR 149; Shell Canada Ltd v Canada 99 DTC 5669; Spencer v The Commonwealth of Australia (1908) 5 CLR 418; Stanyforth v Com......
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George Daniel Defendant/Appellant v Comptroller of Inland Revenue Complainant/Respondent [ECSC]
...but of the furnishing of a return, but I can see no reason to apply different principles. 21 InP.R. v Income Tax Commissioners [1959] 2 WIR 14010 Blagden, Ag. C.J. referred to the "overall plan on which a Taxing Statute is designed" as summarised by Lord Dunedin in Whitney v I.R. Commission......
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Louis Andre Monteil v The Board of Inland Revenue
...ITA. A section that imposes liability on the tax payer (a charging section) must be construed strictly. Blagden Ag CJ observed in PR v Income Tax Commissioner (1959) 2 WIR 149 that a charging section must be construed strictly and especially in cases of doubt it is construed against the St......
- Attorney-General v Hosein