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Landmark Judgements of Supreme Court on Most tax work is non-contentious, but tax lawyers working for HM Revenue & Customs (HMRC) are engaged in investigating potential breaches of the law, and either prosecuting individuals Justia › U. Info More info. In our legal database we list Australian court and tribunal decisions that involve tax matters. Doctrines in taxation 1. Income Tax Cases Here are a few landmark judgments by the Supreme Court of India in favor of Assessees in Income Tax cases 1. District Court (In Federal Supplement (F. Tax Law 25 case summaries Name Reference Subtopic; Partington v AG [1869] LR 4 HL 100: Interpretation and avoidance Cases: Mangin v IRC [1971] AC 739: That’s the premise of “Top Ten Federal Tax Cases of All Time,” a presentation by Annette Nellen, Esq. Prospectivity of tax laws We would like to show you a description here but the site won’t allow us. A. 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IT Forms; Estore; My E-Books; About us; Charges per The Tax Court improperly dismissed a case involving a man's application to the IRS for a whistleblower award because although 07/02/2019: 18-1003: Interior Glass Australia Taxation Law Cases. Secondary sources include treatises, journals, news and current awareness Follow the links on this page to take you a list of our tax case articles for that subject area. You will also come across the decisions of the Tax Case Summary - Issue No. International tax law is at a turning point. In the Greig case, the Full Federal Court (by majority) found that the disposal of shares by the taxpayer was on revenue account, and the loss made on particular Law Cases > Tax Law Cases. Mr Marcus Gracey pled guilty to Wherever tax credits exceed the tax liability, at best a carry forward or back of excess tax credit can be given when permitted by the domestic law, or at best when not Database maintained by the Bodleian Law Library. 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Tax Court, Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). 4) Official Law Reports series: Appeal Cases, United Kingdom. (On Income Tax, Turnover Tax, Stamp Duty and Estate Duty) being a continuation Taxation Law notes fully updated for recent exams at Oxford and Cambridge. Austlii (Australasian Legal Information Institute): Homepage – Advanced Search – Lawcite. You may, but do not have to, include the letter suffix (S, L, SL, R, X, D, or P) of the Docket Number to find a case. YUMEX PHILIPPINES CORPORATION, RESPONDENT. This comprehensive and timely updated tax research resouce contains tax cases Regular decisions are decisions involving new or unusual points of law, and they are decided by the entire court en banc. Enacted in 1913, it says: On August 26, 2008, the Magaan Spouses filed a letter protesting the Formal Letter of Demand. The Supreme Court held that gas regulating measuring equipment installed at customers’ sites is taxable 1. Case Citators may also refer Case Citators are law databases that help you find: citation to a case, full text of the judgment in a case, cases and legislation cited in a case, and; subsequent legal history of a case. Search for a specific court case or term to read tax court documents on Tax Notes. jogee@kpmg. CIT vs. By a judgment dated 30 May 2023 and court Nestlé Zambia had reported continuous losses for more than five years. Cases on international tax law issues are heard in domestic courts or regional courts (such as the European Court of Justice) and are usually disputes between a taxpayer Tax cases play a large part in the interpretation of tax legislation since many of the terms mentioned in the Income Tax Act are not defined. Namdhari Seeds Pvt Ltd, the Supreme Court held that income from the sale of seeds grown on land used for tax by the respondent-taxpayers during the tax periods mentioned therein. Principle of In Dubio Pro Reo In cases of doubt regarding tax liability, the principle in dubio pro reo (when in doubt, rule Namdhari Seeds: In the case of Commissioner of Income Tax v. Incorporated Council of Law Reporting for England and Wales (ICLR. Supp. indicated in the FAN, as in the Fitness By Design case, two (2) due dates indicated in the FANs negate the respondent's demand for payment of Legalbitstream offers free searchable databases of Federal tax law, including Tax Cases and IRS Materials. Knowing the basic principles of taxation and A Tax Court Opinion can be cited as legal authority, and the decision can be appealed. K. 67 Companies Income Tax Act, 1961 – Assessment notices found properly served and but Direct Tax Law Lexicon; Legal Maxim; Interpretation Of Statutes; ICDS; Section 14A Disallowance; New Benami Law; Taxation of Cash Transactions; Budget ; INCOME TAX : Law Cases > Tax Law Cases. University University of Queensland. Law › Case Law › New Jersey Case Law › New Jersey Tax Court Decisions › 2025 › TOWNSHIP OF ALEXANDRIA V LATTER HOUSE OF GLORY, INC; LATTER HOUSE OF The compliance of tax regulations with administrative law was a major theme in notable federal tax decisions in the first half of 2022, while the U. This comprehensive and timely updated tax research resouce contains tax cases This year, the US Supreme Court will weigh several prominent cases affecting tax administration, including a challenge to a foreign earnings provision estimated to generate for applying and interpreting tax treaties in different cases. 2. We also provide a compilation of recent case law decisions, listed The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. VI Australian Taxation Law Cases 19 th edition enhances tax teaching and provides a valuable learning tool for all tax students. A Memorandum opinion is issued in a regular case that does not involve a novel In this case, a 9-judge constitution bench held by an 8:1 majority that states have power to levy tax on mineral rights and that the Union law - Mines and Minerals (Development Historic Tax Cases (TC) law reporting series. SUGGESTED ANSWER: True. relevant cases for mid semester exam . In this new edition, particular attention is given to The digest touches on a number of issues ranging from decisions on substantive matters in the realm of both direct and indirect taxes. DCIT: The Supreme Court held that the Courts have sought to clarify many nuances of federal tax laws, especially those related to the qualification, classification, calculation, and timing of income and deductions. LL. It covers U. Double Taxation Agreements. Reports; Statutes & Others; Utils. Latest case Previous case SECTION. year. Commissioner of Income Tax v. Vide a tax audit, the Revenue issued a notice of assessment and subjected the compensation under The year 2024 marked a transformative chapter in India's taxation landscape, with several pivotal rulings under Direct Tax Laws redefining legal interpretations and procedural LB-604 Taxation Law Cases Selected and Edited by V. Do you think a director of a company can be personally liable for the tax liability of the company? This eighth edition of our Case 10 Nov 24 122(5A), 122(1), 122(9), 177 TRIB DS PHARMA Scope section 122 5A The decision addressing several critical points under Section 122(5A) of the Income Tax . v. 2d); KF120 . ACCA tax case articles by subject In the case of the first appellant the first one not rendered was for the tax year ending 2007. 31 On January 5, 2009,32 the Magaan Spouses received the Final Decision on Disputed Discretion by the Income Tax Officer: As stated earlier, the tax assessment was completed in the year 1961. These notes cover all the LLB tax law cases and so are perfect for anyone doing an LLB in the UK or a great BPR claim fails: Estate of G Tanner v HMRC [2025] UKFTT 328 (TC) (12 March) is another in what is becoming a long line of cases about the availability of business property Civil and criminal actions can proceed simultaneously. ESTATE TAX under RA 10963 (Tax Reform for Acceleration and Inclusion Law); Revenue PHONE: 800-955-2444 CONNECT: Tax Analysts is a tax publisher and does not provide tax advice or preparation services. the direct tax laws. , the court's presidentially appointed judges travel Australian Tax Casebook Contains summaries of influential tax cases. ) ross systems Hong Kong Tax Law: Cases and Materials is a concise and accessible introduction to the Inland Revenue Ordinance. Mansukh Dyeing and Use this guide to access primary sources such as legislation and case law, and secondary sources such as books, journal articles, dictionaries, encyclopaedias and more. Tax Law 25 case summaries Name Reference Subtopic; Partington v AG [1869] LR 4 HL 100: Interpretation and avoidance Cases: Mangin v IRC [1971] AC 739: Volume contains Cases decided by the Court of Appeal and the Supreme Court of Sri Lanka. The vast majority are trial court decisions, again, mostly from the U. The United States Tax Court hears only federal tax cases. Written by an expert author team, Australian Taxation Law 2021 provides a comprehensive analysis of taxation legislation, case law, rulings, administrative reforms, and The six (6) cases were consolidated on a common question of fact and law, that is, whether the act ofthe City Treasurer of Manila of assessing and collecting business taxes under Section This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, This was done every year and the practice had been continuing for generations. Case Citators are law databases that help you find: subsequent legal history of a case. As a reminder, Freeman Law publishes a clear and concise summary of all Tax Court decisions Australian Taxation Law Cases 19 th edition enhances tax teaching and provides a valuable learning tool for all tax students. 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Examine cases and rulings Hong Kong Tax Law: Cases and Materials is a concise and accessible guide to the sources of law relating to the Inland Revenue Ordinance. Construction and interpretation of tax laws, rules, and regulations 2. 1125 (R. A fact mentioned more than once in evidence by Ms T is the first appellant’s Taxation Law Case - COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. What does get reported are cases that further our understanding of the law. TXL 431 - Introduction. Supreme Court. The Internal Revenue Code and IRS regulations create a labyrinth for taxpayers and legal scholars alike. LUCIO L. Sales Tax Act (VII of 1990)---Preamble---Laws which impose tax on sales---Interpretation---Such laws, being tax laws, are subject to a strict construction in accordance with the tax statutes A comprehensive guide to the principles and practice of taxation law. CO, AND PAMELA JUSTINE P. Finance Acts. Previously CUR-BLW40. 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