Montreal Light, Heat & Power Consolidated v Minister of National Revenue, Montreal Coke & Manufacturing Company v Minister of National Revenue
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1944 |
| Year | 1944 |
| Date | 1944 |
| Court | Privy Council |
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29 cases
- BG Lithographic Company Ltd v Commissioners of Inland Revenue
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MacAonghusa v Ringmahon Company
...IR 125. McGrath v McDermott (Inspector of Taxes) III ITR 683. Montreal Coke and Manufacturing Co v Minister for National Revenue [1944] 1 All ER 743. Morgan (HM Inspector of Taxes) v Tate & Lyle Ltd [1955] AC 21. Prince v Mapp (Inspector of Taxes) [1970] 1 WLR 260. Strong and Company of Rom......
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MacAonghusa v Ringmahon Company
...the earning of profits, the payment could not be deductible (see Montreal Coke and Manufacturing Co. v. Minister of National Revenue [1944] 1 All ER 743, a decision of the Privy Council. I have no doubt that, in this case, the learned Circuit Court judge took the view that the ongoing inter......
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IA v Comptroller of Income Tax
...it was not deductible, relying on the Privy Council’s decision in Montreal Coke and Manufacturing Co v Minister of National Revenue [1944] AC 126 (“Montreal Coke”). As CIT and the Board placed much reliance on Bennett, I will quote quite extensively from the judgments there. Locke J said at......
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