Ward & Company v Commissioner of Taxes
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1923 |
| Date | 1923 |
| Court | Privy Council |
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36 cases
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Morgan v Tate & Lyle Ltd
...exclusively laid out or expended for the purposes of the trade." 31 The Solicitor-General relied strongly upon the case of Ward & Co., Ltd. v. Commissioner of Taxes [1923] A.C. 145. In that case the Judicial Committee of the Privy Council had to consider the language of section 86 (1) ( a) ......
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Morgan v Tate & Lyle Ltd
...on the Income Tux Act, 1918, which provides any real help. There was cited to us the decision of the Privy Council in Ward & Co. Ltd. -v- Commissioner of Taxes, 1923 Appeal Cases, page 145, That case arose "under Section 86(1) of the Land and Income Tax Act, 1916, under which "No deduction"......
- Hallstroms Pty Ltd v Federal Commissioner of Taxation
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J. Wray & Nephew Ltd v Commissioner of GCT
...41 As to the meaning of the word "purpose" Courtenay Orr J found as follows: "On the issue of purpose an income tax case Ward and Company Limited v Commissioner of Taxes [1923] A.C. 145 is instructive. The headnote reads as follows: 'A poll of the voters in New Zealand being about to be he......
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