Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore

JurisdictionUK Non-devolved
Judgment Date1940
Year1940
Date1940
CourtPrivy Council
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35 cases
  • General Reinsurance Company Ltd v Tomlinson
    • United Kingdom
    • Chancery Division
    • Invalid date
    ...Insurance Co. Ltd. TAXSC16 T.C. 381; 1932 S.C. 87Punjab Co-operative Bank Ltd., Amritsar v. Commissioner of Income Tax, Lahore ELR[1940] A.C. 1055Owen v. Sassoon TAX(1951) 32 T.C. 101Davies v. Shell Co. of China Ltd. TAX(1951) 32 T.C. 133;Ostime v. Australian Mutual Provident Society TAXELR......
  • Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd
    • Ireland
    • Supreme Court
    • 8 February 1991
    ...(Inspector of Taxes) v. Hummingbird [1982] I.L.R.M. 421. The Punjab Co-operative Bank Ltd. Amritsar v. Commissioner of Income Tax Lahore [1940] A.C. 1055. Richfield International Bank Investment Co. v. Inland Revenue (1989) Simon's Tax Cases 820. Case stated. On 9th January, 1986, His Honou......
  • General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 16 December 1986
    ...48 T.C. 81 Lupton (H.M.I.T.) v. F.A. & A.B. Ltd. ELR[1972] A.C. 634 Punjab Co-operative Bank Ltd. v. Commr. of Income Tax LahoreELR[1940] A.C. 1055 Reed (H.M.I.T.) v. Nova Securities Ltd. WLRTAX[1985] 1 W.L.R. 193; [1985] BTC 121 Corporation tax - Stock relief - Trading stock - Cars purchas......
  • Commissioners of Inland Revenue v F.P.H. Finance Trust, Ltd ((in Liquidation)) (No. 2)
    • United Kingdom
    • King's Bench Division
    • 22 March 1945
    ...now under appeal (upon this point reference was made to Punjab Co-operative Bank, Ltd., Amritsa v. Commissioner of Income Tax, Lahore,[1940] A.C.1055); (d) that, as no evidence had been adduced to show that Mr. Latilla was in any way interested in the shareholding of the Respondent Company,......
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