Boarland (Inspector of Taxes) v Kramat Pulai Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 15 October 1953 |
| Date | 15 October 1953 |
| Court | Chancery Division |
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7 cases
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Morgan v Tate & Lyle Ltd
...bring the payment in question within that description." 34 The Crown also called in aid the recent decision of Danckwerts, J. in Boarland v. Kramat Pulai Ltd. [1953] 1 W.L.R. 1332, but I do not find that case of any assistance, as the learned Judge took the view that the expenditure in que......
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Morgan v Tate & Lyle Ltd
...within that description. The Crown also called in aid the recent decision of Danckwerts, J., inBoarland v. Kramat Pulai, Ltd.(1), [1953] 1 W.L.R. 1332, but I do not find that case of any assistance, as the learned Judge took the view that the expenditure in question had two objects, one of ......
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Commissioner for Inland Revenue v Pick 'n Pay Wholesalers (Pty) Ltd
...Respondent's purposes and motivations coincided and the two A cannot be distinguished in this case. (See eg Boarland v Kramat Pulai [1953] 2 All ER 1122 (Ch) at 1129D - F; Nemojim's case supra at 947H - 948C; and cf De Beers Holdings (Pty) Ltd v Commissioner for Inland Revenue 1986 (1) SA 8......
- Thompson v Sons Ltd v Chamberlain
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