Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson
| Jurisdiction | England & Wales |
| Date | 1875 |
| Year | 1875 |
| Court | Exchequer Division |
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46 cases
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Davies v British Geon Ltd
... ... learned judge showed that the Defendant Company manufactured certain products, including a powder ... of Chief Boron Kelly and Baron in Sulphur v. now 30 years ago involved the principle that ... ...
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Union Corporation, Ltd v Commissioners of Inland Revenue
...on behalf of the Corporation. 51. Reference was made to the following cases, inter alia:Calcutta Jute Mills Co., Ltd. v. Nicholson, 1 T.C. 83;Cesena Sulphur Co., Ltd. v. Nicholson, 1 T.C. 88;San Paulo (Brazilian) Railway Co. v. Carter, 3 T.C. 344 and 407;Goerz v. Bell, [1904] 2 K.B. 136;De ......
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Wood and another v Holden (Inspector of Taxes)
...control test propounded by the House of Lords in De Beers. At paragraphs 117 they observed: "117. The early authorities of Calcutta Jute Mills Co Ltd v Nicholson (1876) 1 TC 83 and Cesena Sulphur Co Ltd v Nicholson (1876) 1 TC 88 established the principle that the residence of a company is ......
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Unit Construction Company Ltd v Bullock (Inspector of Taxes)
...Mines Limited v. Howe (1906) A.C. 455 at p. 458, where he said: "The decision of Kelly, C.B., and Huddleston, B., in the Calcutta Jute Mills v. Nicholson and the Cesena Sulphur Company v. Nicholson, now thirty years ago, involved the principle that a company resides, for purposes of income ......
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