| Case No. 1/50 |
Income earned during the year 1948 - article 2 and article 6 (now 10), Income Tax Act
|
| |
| Case No. 2/50 |
Deduction for medical expenses disallowed - article 22, now repealed, and article 10 (now article 14), Income Tax Act; Interpretation of fiscal law - article 6 (now article 10), Income Tax Act
|
| |
| Case No. 3/50 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/50 |
A personal deduction was not allowed as this had to be determined on the personal circumstances of the individual during the year immediately preceding the year of assessment - article 6, now 10; article 22, now repealed, Income Tax Act; a statement by the Minister of Finance has no legal implications if the contemplated amendments do not come into force
|
| |
| Case No. 5/50 |
No personal deduction allowed in respect of a child when he is not totally incapacitated; nor in respect of a relative who was not bereaved of the father - article 22(1)(b), Income Tax Act
|
| |
| Case No. 6/50 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/50 |
A statement made by taxpayer before an assessment was considered by the Board as not having been made under duress but without taxpayer being aware of the import of such a statement - article 1018, Civil Code; taxpayer had a right of appeal to the Board as the Commissioner had treated the objection and had invoked article 55(5), Income Tax Act, now 33(5), Income Tax Management Act
|
| |
| Case No. 8/50 |
Existence of a commercial partnership is ignored by the Board in the absence of a written agreement between the partners and of reliable trade records
|
| |
| Case No. 9/50 |
Expenses in respect of a post-graduate course not deductible - article 10(1), now article 14(1), Income Tax Act; Definition of scientific research - article 10(1)(i), now article 14(1)(h), ITA; Interpretation of fiscal law
|
| |
| Case No. 10/50 |
The onus of proof that the assessment complained of was excessive was on appellant - article 57(3), now article 35(3), Income Tax Act; evidence under oath before the Board
|
| |
| Case No. 11/50 |
Onus of proof before the Board is on appellant - article 57(3) Income Tax Act, now article 35(3), Income Tax Management Act; the Income Tax Act does not exclude any proofs that are recognised as such by the Code of Civil Procedure
|
| |
| Case No. 12a/50 |
Time limit for the filing of an appeal to the Board - interpretation of article 57(1) Income Tax Act, now 35(1), Income Tax Management Act
|
| |
| Case No. 12b/50 |
The Board did not allow a deduction for expenses incurred in excess of a subsistence allowance as these were considered to be of a domestic nature - article 10(1), now 14; article 11(a) now 26; article 22(2), now repealed, Income Tax Act
|
| |
| Case No. 13/50 |
Overseas service allowance and cost of living allowance considered as income for the purposes of the Income Tax Act - articles 5(1)(b), 10(1) and 11(a), now 4(1)(1)(b), 14(1) and 26(a), Income Tax Act
|
| |
| Case No. 14/50 |
The jurisdiction of the Board regarding a non-resident's claim for personal deductions in the absence of prescribed rules - articles 22(1) and 23(1) now repealed, of the Income Tax Act; refund of tax already paid, article 67(1) now 48, Income Tax Management Act
|
| |
| Case No. 15/50 |
In the case of interest from Defence Bonds, what is assessable is the amount of accrued interest and not the actual amount of interest received - article 5(1), now 4(1), Income Tax Act
|
| |
| Case No. 16/50 |
Production of proof before the Board - article 57(3) Income Tax Act, now 35(3), Income Tax Management Act; In the case of interest from Defence Bonds, what is assessable is the amount of accrued interest and not the actual amount of interest received - article 5(1), Income Tax Act
|
| |
| Case No. 17/50 |
Interpretation of testamentary disposition; whether an annual payment for a pre-determined number of years constituted an annuity; to determine whether a sum forms part of a beneficiary's total income, it is enough to ascertain that it is received by him in the quality of income - article 5(1)(e), now 4(1)(d), Income Tax Act
|
| |
| Case No.18/50 |
Deductions claimed by a medical practitioner: bad debts; free-of-charge services; medical bills not issued; private and professional use of car - articles 5(1), 10(1) and 11(h), now articles 4(1), 14 and 26, Income Tax Act
|
| |
| Case No. 19/50 |
Late appeal declared null; the notification of the appeal is to be "given" and not merely "sent" to the Commissioner within the prescribed time limit; the procedures laid down in article 51 may not be analogously applied to the requisites under article 57 - articles 51 and 57, Income Tax Act, now articles 29 and 35, Income Tax Management Act
|
| |
| Case No. 20/50 |
The Board's jurisdiction does not extend to matters relating to additional tax; additional tax imposed by the Commissioner may not be appealed - articles 25 (now 56, Income Tax Act); 57 (now 35, Income Tax Management Act); 65(4) (now 46(4), ITMA); 67(3) (now 48(3), ITMA)
|
| |
| Case No. 21/50 |
Tax is charged, levied and collected for the year 1949 upon the chargeable income for 1948 and so for each subsequent year - article 6, now 10, Income Tax Act
|
| |
| Case No. 1/51 |
Words and expressions used in the Income Tax Act which are known to the law of Malta shall have the meaning assigned to them in the Maltese law - article 2(2), Income Tax Act; interpretation of the word "adopted" - article 22(1)(b), now repealed, Income Tax Act; no fresh grounds of objection may be brought before the Board where such grounds had not formed part of the original objection - articles 55 and 57, Income Tax Act, now 33 and 35, Income Tax Management Act
|
| |
| Case No. 2/51 |
Criteria for determining whether a salary in respect of services rendered is admissible as a deduction - articles 10(1) and 11(h), now 14 and 26, Income Tax Act
|
| |
| Case No. 3/51 |
Words and expressions used in the Income Tax Act which are known to the law of Malta shall have the meaning assigned to them in the Maltese law - article 2(2), Income Tax Act; interpretation of the word "adopted" - article 22(1)(b), now repealed, Income Tax Act; fiscal law is to be interpreted in a restrictive sense
|
| |
| Case No. 4/51 |
Appeal declared null as it was not made on the prescribed form - Appeals (Board of Special Commissioners) Rules
|
| |
| Case No. 5/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 6/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/51 |
The Board is empowered to call appellant to give evidence before it, even on the request of the Commissioner - Government Notice 749; articles 558, 564 and 581 Code of Organisation and Civil Procedure; articles 56 and 57, Income Tax Act - now 34 and 35, Income Tax Management Act
|
| |
| Case No. 9/51 |
The onus of proving that the assessment complained of is excessive is on appellant; appeal was rejected as appellant refused to give information requested by the Board and by the Commissioner - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
|
| |
| Case No. 10/51 |
Essential elements (the mention of the motives in the Commissioner's decision, the copy of the said decision; the reasons why the decision was not to be upheld), if missing, render an appeal null; an annuity paid for the acquisition of property is of a capital nature and not deductible for income tax purposes - article 11(c), now 26, Income Tax Act;
|
| |
| Case No. 11/51 |
Deduction in respect of dependent relative; definition of "child" who can qualify for a deduction - article 22(1)(b) and (c), now repealed, Income Tax Act
|
| |
| Case No. 12/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/51 |
Appeal declared null as it was filed late; time limits established by law may not be extended; public holidays do not suspend the running of time; acceptance of appeal forms by Board Secretary after lapse of time limit does not convalidate the appeal - article 57(1), Income Tax Act, now 35(1), Income Tax Management Act
|
| |
| Case No. 14a/51 |
The Board decided it was not the competent tribunal to decide whether Government Notice 660 of 1950, issued by the Governor General, was "intra vires" or not
|
| |
| Case No. 14b/51 |
Time within which a valid appeal may be made before the Board - Closing time of Board Registry - Government Notice 660 of 1950
|
| |
| Case No. 15/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 16/51 |
A deduction in respect of an annuity payment was not allowed as it was deemed to be of a capital nature - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 17/51 |
A deduction in respect of dependent relatives - article 22(1)(c), now repealed, Income Tax Act
|
| |
| Case No. 18/51 |
The Commissioner may increase taxpayer's income only by means of an additional assessment under article 53; increasing income at refusal stage was depriving appellant of his right to object against the assessment - articles 52, 53 and 55 Income Tax Act, now 30 and 33, Income Tax Management Act
|
| |
| Case No. 19/51 |
Existence of partnership between appellant and his son; the fact that there was no partnership agreement did not mean that no partnership existed - article 49, now 27, Income Tax Management Act; articles 1738 and 1760 Civil Code
|
| |
| Case No. 20/51 |
The Board declared the appeal null as several essential elements were missing - Form B appeal form
|
| |
| Case No. 21/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 22/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 23/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 25/51 |
Capital allowances in respect of machinery purchased prior to 1 January, 1948 - article 10(1)(g), now 14(1)(f), Income Tax Act
|
| |
| Case No. 26/51 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 27/51 |
Expenses incurred in obtaining a professional qualification are of a capital nature and not deductible; a deduction is to be allowed when incurred and not when paid - article 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 28/51 |
Taxability of an overseas allowance; deduction in respect of expenses incurred in the production of the income - articles 5(1)(b), 10(1) and 11(c), now 4(1)(b), 14 and 26, Income Tax Act
|
| |
| Case No. 1/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 2/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 3/52 |
Taxability of judges' salary - article 8(1), now 12(1) Income Tax Act; when an expense is not deductible as it is an application of the income - article 11(c), now 26 Income Tax Act; taxability of laudemium - article 5(1)(f), now 4(1)(e), Income Tax Act
|
| |
| Case No. 4/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 5/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 6/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 9/52 |
Payment of part of the profits to partner's widow was deemed not to be deductible as the payments were of a voluntary nature and not a distribution of the profits of the partnership - article 11(c), now 26, Income Tax Act
|
| |
| Case No. 10/52 |
No personal deduction allowable in respect of alimony payments; appellant allowed married allowance - article 10, later 14 and 22, now repealed, Income Tax Act
|
| |
| Case No. 11/52 |
Transfer of shares by appellant to his son and son-in-law; partnership deemed fictitious
|
| |
| Case No. 12/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/52 |
Taxability of annuities - article 5(1)(e), now article 4(1)(d), Income Tax Act
|
| |
| Case No. 14/52 |
Taxability of gifts received by a variety artiste - earnings from vocation - article 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case No. 15/52 |
Taxability of annuities - article 5(1)(e), now article 4(1)(d), Income Tax Act
|
| |
| Case No. 16/52 |
The expense in respect of the payment of an annuity was deemed to be of a capital nature and not an expense wholly and exclusively incurred in the production of the income - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 17/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 18/52 |
Partnership deemed to be real and not fictitious; disposition made during the life of appellant for the benefit of his unmarried son - article 21, now 51, Income Tax Act
|
| |
| Case No. 19/52 |
Appellant not allowed a "married" allowance - his spouse derived income of her own therefore appellant had not wholly maintained her - article 22(1)(a), now repealed, Income Tax Act
|
| |
| Case No. 20/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 21/52 |
Profits arising from property - article 5(1)(f), now article 4(1)(e), Income Tax Act
|
| |
| Case No. 22/52 |
Deduction in respect of breakages to be calculated at 5% of turnover; capital allowances in respect of machinery purchased prior to 1 January, 1948 - article 10(1)(g), now 14(1)(f), Income Tax Act
|
| |
| Case No. 23/52 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/52 |
Deduction in respect of breakages to be calculated at 5% of turnover; capital allowances in respect of machinery purchased prior to 1 January, 1948 - article 10(1)(g), now 14(1)(f), Income Tax Act
|
| |
| Case no. 1/53 |
Deduction in respect of breakages to be calculated at 5% of turnover; capital allowances in respect of machinery purchased prior to 1 January, 1948 - article 10(1)(g), now 14(1)(f), Income Tax Act
|
| |
| Case no. 2/53 |
Deduction for expenses incurred in repairing a farmhouse; expenses which were the subject of a claim before the War Damage Commission - second proviso to article 10(1)(d), now repealed, Income Tax Act
|
| |
| Case no. 3/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 4/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 5/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 6/53 |
Appeal declared invalid as it was filed late - Government Notice 749; article 57(1) Income Tax Act, now 35(1), Income Tax Management Act
|
| |
| Case no. 7/53 |
No deduction was allowed in respect of a grandson who had not been orphaned of the father - proviso to article 22(1)(b), now repealed, Income Tax Act
|
| |
| Case no. 8/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 9/53 |
Expenses in respect of repairs and maintenance in respect of a field wall deemed to be of a capital nature and, therefore, not allowed - GN 684 of 1950; article 11, now 26, Income Tax Act
|
| |
| Case no. 10/53 |
Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
|
| |
| Case no. 11/53 |
Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
|
| |
| Case no. 12/53 |
A deduction in respect of travelling expenses was not allowed as it was not deemed to have been necessarily incurred in the production of the income but made for the enduring benefit of the business - article 11(c), now 26, Income Tax Act
|
| |
| Case no. 13/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 14/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 15/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 16/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 17/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 18/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 19/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 20/53 |
Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
|
| |
| Case no. 21/53 |
Powers of the Board to fix profits at its discretion whilst ignoring the taxpayer's trade books
|
| |
| Case no. 22/53 |
Donations made to unmarried children - article 21(2), now 51(3), Income Tax Act
|
| |
| Case no. 23/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 24/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 25/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 26/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 27/53 |
Legal expenses not allowed as a deduction as these were deemed to be of a capital nature - articles 10(1) and 11(c), now 14 and 26, Income Tax Act
|
| |
| Case no. 28/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 29/53 |
Deduction in respect of bad debts not allowed as appellant was not a money-lender - article 10(1)(e), now 14(1)(d), Income Tax Act
|
| |
| Case no. 30/53 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 1/54 |
Deduction in respect of travelling expenses - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case no. 2/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 3/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 4/54 |
When administration fees are not retained, they are neither income chargeable to tax nor expenses of a capital nature - articles 5(1)(a) and 11(h), now 4(1)(a) and 26(g), Income Tax Act
|
| |
| Case no. 5/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 6/54 |
A commission paid by appellant to his sons over and above their salaries was considered to exceed what was reasonable and was not wholly allowed as a deduction - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case no. 7/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 8/54 |
Appellant, who was a trader, was considered to be also a trader in immovable property - articles 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case no. 9/54 |
Contract deemed not to be aleatory, therefore the payment was capital in nature and did not constitute an annuity - article 5(1)(e), now 4(1)(d), Income Tax Act
|
| |
| Case no. 10/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 11a/54 |
Precise grounds of objection; no fresh grounds of appeal may be raised before the Board where these had not featured in the letter of objection - article 55(2), now 33(2), Income Tax Management Act
|
| |
| Case no. 11b/54 |
Premiums paid for leased premises not deductible as the assets had not been used in the production of the income - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case no. 12/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 13/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 14/54 |
Deduction of an expense incurred by a bank cashier in respect of the payment of a cash shortage - article 10(1), 10(1)(h) and 11(c), now 14(1), 14(1)(g) and 26(c), Income Tax Act
|
| |
| Case no. 15/54 |
The word "relative" referred not only to strict "blood relatives" of taxpayer but also to the blood relatives of taxpayer's spouse - article 22(1)(c), now repealed, Income Tax Act
|
| |
| Case no. 16/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 17/54 |
Medical expenses are not an expense wholly and exclusively incurred in the production of the income - articles 22(3) now repealed, 11(9) now 26(9), Income Tax Act
|
| |
| Case no. 18/54 |
No deduction is allowed for expenses (a) in connection with the partition of property and (b) in respect of maintenance of property - article 10(1), 10(2), 11(c) and 79(3), now 14(1), 14(2), 26(c) and 96(1), Income Tax Act
|
| |
| Case no. 19/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 20/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 21/54 |
No deduction allowed in respect of expenses incurred during the performance of duties overseas - article 10(1) and 11(a), now 14(1) and 26(a), Income Tax Act
|
| |
| Case no. 22/54 |
Payment of an annuity was of a capital nature and not deductible against profits - article 11(c), now 26(c), Income Tax Act
|
| |
| Case no. 23/54 |
Payment of an annuity was of a capital nature and not deductible against profits - article 11(c), now 26(c), Income Tax Act
|
| |
| Case no. 24/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 25/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 26/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 27/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 28/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 29/54 |
A payment made out of business profits to acquire the goodwill of the business is of a capital nature and an application of the income - articles 10(1) and 11(c), now 14 and 26(c), Income Tax Act
|
| |
| Case no. 30/54 |
Income in the form of an annuity is always taxable - article 5(1)(e), now 4(1)(d), Income Tax Act
|
| |
| Case no. 31/54 |
Expenses incurred in connection with son's exercise of his profession and travelling abroad not allowed as a deduction as the expense was of a domestic and private nature - article 11(a), now 26(a), Income Tax Act
|
| |
| Case no. 32/54 |
Deduction in respect of salary and commission paid to appellant's son; amount is to be proportionate to the services rendered - article 10(1) and 11(h), now 14 and 26(g), Income Tax Act
|
| |
| Case no. 33/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 34/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 35/54 |
An expense in respect of an administration fee payable to the Custodian of Enemy Property was ancillary to capital and not deducible - article 10(1) and 11(c), now 14(1) and 26(c), Income Tax Act
|
| |
| Case no. 36/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 37/54 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 38/54 |
No deduction is allowed in respect of exhaustion of capital (a quarry) - article 11(c), now 26(c), Income Tax Act
|
| |
| Case no. 1/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 2/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 3/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 4/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 5/55 |
Remuneration for services rendered by an employee outside his normal duties was deemed to form part of employment income - article 5(1)(a) and (b), now 4(1)(a) and (b), Income Tax Act
|
| |
| Case no. 6/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 7/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 8/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 9/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 10/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 11/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 12/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 13/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 14/55 |
No deduction allowed in respect of an annuity payment, as this was of a capital nature and not wholly and exclusively incurred in the production of the income - article 5(1)(e), 11(b) and (c) - now 4(1)(d), 26(b) and (c), Income Tax Act
|
| |
| Case no. 15/55 |
Reopening of assessments in case of errors in the return, provided that assessments have not become final and conclusive - article 67(1), Income Tax Act, now 48(1), Income Tax Management Act
|
| |
| Case no. 16/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 17/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 18/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 19/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 20/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 21/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 22/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 23/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 24/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 25/55 |
Existence of a commercial partnership is ignored by the Board in the absence of a written agreement between the partners and of reliable trade records
|
| |
| Case no. 26/55 |
Appeal declared null insofar as it referred to a ground not mentioned in the objection letter - article 55(2), Income Tax Act, now 33(2) Income Tax Management Act; extra expenses incurred when living overseas are not wholly and exclusively in the production of the income - article 11(a), now 26(a), ITA
|
| |
| Case no. 27/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 28a/55 |
Time within which the Commissioner is to present his reply to the appeal; appeal declared null insofar as it referred to a ground not mentioned in the objection letter - article 55(2,) Income Tax Act, now 33(2), Income Tax Management Act
|
| |
| Case no. 28b/55 |
Assessment of profits realised on the sale of securities - article 5(1)(e), now 4(1)(c), Income Tax Act
|
| |
| Case no. 29/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 30/55 |
Income from employment exercised in Malta was wholly taxable in Malta, and not only that part which was remitted to Malta - article 5(1), now 4(1), Income Tax Act
|
| |
| Case no. 31/55 |
Income from employment exercised in Malta was wholly taxable in Malta, and not only that part which was remitted to Malta - article 5(1), now 4(1), Income Tax Act
|
| |
| Case no. 32/55 |
Assessment of profit made by the Board - article 57(4), Income Tax Act, now 35(4), Income Tax Management Act
|
| |
| Case no. 33/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 34/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 35/55 |
No deduction allowed in respect of the amortisation of goodwill, as the expense was of a capital nature - articles 10(1) and 11(c), now 14(1) and 26(c), Income Tax Act
|
| |
| Case no. 36/55 |
No deduction allowed in respect of the amortisation of goodwill, as the expense was of a capital nature - articles 10(1) and 11(c), now 14(1) and 26(c), Income Tax Act
|
| |
| Case no. 37/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 38/55 |
No deduction allowed in respect of travelling and entertaining expenses as these were not wholly and exclusively incurred in the production of the income - article 10(1) and 11(a), now 14(1) and 26(a), Income Tax Act
|
| |
| Case no. 39a/55 |
Additional assessments; powers of the Commissioner - article 53(1) Income Tax Act, now 33(1) Income Tax Management Act
|
| |
| Case no. 40/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 41/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 42/55 |
A deduction for exhaustion of capital is excluded by article 11(c), now 26(c), Income Tax Act
|
| |
| Case no. 43/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 44/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 45a/55 |
Deduction in respect of bad debts on sales made before the introduction of income tax; date when debts are considered to have become bad - article 10(1)(e), now 14(1)(d), Income Tax Act
|
| |
| Case no. 45b/55 |
Commissioner's absolute discretion in respect of bad debts - article 10(1)(e), now 14(1)(d), Income Tax Act
|
| |
| Case no. 45c/55 |
An exchange gain resulting from devaluation was taxable as foreign currency was appellant's circulating capital - article 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case no. 46/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 47/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 48/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 49/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 50/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 51/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case no. 52/55 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 2/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 3/56 |
Monetary gifts of small value received by public officer are gains or profits from employment - article 5(1)(b), now 4(1)(b), Income Tax Act
|
| |
| Case No. 4/56 |
The case was withdrawn.
|
| |
| Case No. 5/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 6/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/56 |
Expenses incurred in setting up a business are of a capital nature and not deductible from profits - article 11(c), now 26(c), Income Tax Act
|
| |
| Case No. 8/56 |
Monies fraudulently appropriated by an employee, whatever his grade, (as against a partner) constitute a deductible expense - article 10(1), Income Tax Act
|
| |
| Case No. 9/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/56 |
Deductibility of Court fees and awarded damages - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 11/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 12/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 14/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 15/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 16/56 |
Value of meals, paid by employer, is not taxable in the hands of the employees - article 5(1)(b), now 4(1)(b), Income Tax Act
|
| |
| Case No. 17/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 18/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 19/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 20/56 |
Tax avoidance - disposition of an onerous title in favour of children - whether resulting income was still to be aggregated to the disposing parent's income - article 21, now 51, Income Tax Act
|
| |
| Case No. 21/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 22/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 23/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/56 |
Income earned through a contract of hire purchase is to be spread over the whole of the contractual period and consideration is to be taken of the vendor's risk factor
|
| |
| Case No. 25/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 26/56 |
A misappropriation by a partner of a joint venture not considered a bad debt and deducted from the chargeable income - article 10(1), now 14(1), Income Tax Act
|
| |
| Case No. 27/56 |
Interpretation of the word "disposition" in article 21, now 51, Income Tax Act
|
| |
| Case No. 28/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 29/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 30/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 31/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 32/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 33/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 34/56 |
Gambling gains made by the player, as against the bookmaker, are not taxable since they are not "gains or profits from any vocation ... " - article 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case No. 35/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 36/56 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 2/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 3/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 5/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 6/57 |
Non-retroactive effect of fiscal laws
|
| |
| Case No. 7/57 |
An agreement reached at the objection stage is final and binding on both parties except in the case of proved deception - article 55, Income Tax Act, now 33, Income Tax Management Act
|
| |
| Case No. 8/57 |
An agreement reached at the objection stage is final and binding on both parties except in the case of proved deception - article 55, Income Tax Act, now 33, Income Tax Management Act
|
| |
| Case No. 9/57 |
Taxability of a laudemium - article 5, now 4, Income Tax Act
|
| |
| Case No. 10/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 11/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 12/57 |
Annuity payments made in consideration of the acquisition of an asset, are not deductible - articles 10(1) and 11(c), now 14(1) and 26(c), Income Tax Act
|
| |
| Case No. 13/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 14/57 |
Additional expenses incurred by a public officer posted to Gozo are personal in nature and not deductible - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 15/57 |
Interpretation of the word "resident"
|
| |
| Case No. 16/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 17/57 |
Business travel expenses may be either of a revenue or of a capital nature; they are to be reasonable and specifically related to the business - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 18/57 |
This case was ceded.
|
| |
| Case No. 19/57 |
Powers of the Board to fix profits at its discretion whilst ignoring the taxpayer's trade books - article 57(4) Income Tax Act, now 35(4), Income Tax Management Act
|
| |
| Case No. 20/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 21/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 22/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 23/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/57 |
Procedures during Board sittings; lodgement of preliminary pleas; taxpayer has the right to appeal even if he fails to follow up his objection with the Commissioner - article 57 Income Tax Act, now 35, Income Tax Management Act
|
| |
| Case No. 25/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 26/57 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/58 |
Employee's uniform allowance deemed taxable; definition of the word "profit" - article 5, now 4, Income Tax Act
|
| |
| Case No. 2/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 3/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 5/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 6/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/58 |
Appeal accepted as valid by the Board, even though Form B was not filed in duplicate - Appeals (Board of Special Commissioners) Rules
|
| |
| Case No. 8/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 9/58 |
Pure Endowment Policies are life insurances in the context of article 22, since repealed, Income Tax Act
|
| |
| Case No. 10/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 11/58 |
Lottery Agent's bonus on winning tickets deemed to be part of "profit or gain from employment" and, therefore, taxable - article 5(1)(b), now 4(1)(b), Income Tax Act
|
| |
| Case No. 12/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 14/58 |
Expense in respect of the acquisition of a deceased Notary's Acts deemed to be capital in nature and not deductible - article 11(c), now 26(c), Income Tax Act
|
| |
| Case No. 15/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 16/58 |
Expenses in respect of extraordinary repairs to premises were deemed by the Board to constitute improvements to premises and, therefore, not deductible - article 11(c), now 26(c), Income Tax Act
|
| |
| Case No. 17/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 18/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 19/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 20/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 21/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 22/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 23/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/58 |
Deduction in respect of travelling expenses is allowed by the Board - article 10, now 14, Income Tax Act
|
| |
| Case No. 25a/58 |
Admissibility, or otherwise, of opinions during hearings before the Board of Special Commissioners
|
| |
| Case No. 25b/58 |
Tax treatment of different sources of income of a club - article 5, now 4, Income Tax Act
|
| |
| Case No. 26/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 27/58 |
An expense (in this case, ground rent paid during the development of property meant for re-sale) is deductible only against the particular income that it helped to produce - article 10, now 14, Income Tax Act
|
| |
| Case No. 28/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 29/58 |
Bequest of money to be used to promote the canonisation of a saint - not necessarily "of a public character" - article 8(1)(f), now 12(1)(e), Income Tax Act
|
| |
| Case No. 30/58 |
An expense in respect of an annuity was allowed as a deduction as it was deemed by the Board to have been wholly and exclusively incurred in the production of the income and not merely the price for the acquisition of an asset- article 10(1), now 14(1), Income Tax Act
|
| |
| Case No. 31/58 |
This case was ceded.
|
| |
| Case No. 32/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 33/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 34/58 |
Short visits to Malta each year do not entitle a taxpayer to be considered "an individual resident in the Island" for the purposes of article 22, now repealed, Income Tax Act
|
| |
| Case No. 35/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 36/58 |
A dividend is due when it is declared, unless the company by resolution fixes a later date for payment - article 41, now 59, Income Tax Act
|
| |
| Case No. 37/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 38/58 |
Interest is deductible when due, except when it is established that it will definitely not be paid - article 10(1)(a), now 14(1)(a), Income Tax Act
|
| |
| Case No. 39/58 |
Deductibility of expenses in respect of ordinary and extraordinary repairs of leased property
|
| |
| Case No. 40/58 |
This case was ceded.
|
| |
| Case No. 41/58 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 42/58 |
The Commissioner not obliged to meet and hold negotiations with taxpayers in the case of all objections - article 55, Income Tax Act, now 35, Income Tax Management Act
|
| |
| Case No. 43/58 |
Whether a gain from the sale of own residence was chargeable or not was essentially a question of fact; such gains are generally not chargeable to tax unless they are habitual; article 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case No. 44/58 |
No deduction allowed for wear and tear in respect of a stadium's stands; definition of the word "plant" - article 10, now 14, Income Tax Act
|
| |
| Case No. 45/58 |
This case was ceded.
|
| |
| Case No. 46/58 |
Whether a gain from the sale of own residence was chargeable or not was essentially a question of fact; such gains are generally not chargeable to tax unless they are habitual; article 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case No. 47/58 |
Refund of tax on rent payments that had been reimbursed to tenants following an order by the Rent Regulation Board - article 67(1), now 48, Income Tax Act
|
| |
| Case No. 1/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 2/59 |
The case was ceded.
|
| |
| Case No. 3/59 |
Dependents' allowance - It is not within the powers of the board to augment allowances set by law - article 22(1)(c), Income Tax Act, since repealed
|
| |
| Case No. 4/59 |
Capital allowances may not be accrued - article 10, now 14, Income Tax Act, article 67, Income Tax Act - now article 48, Income Tax Management Act
|
| |
| Case No. 5/59 |
Personal deductions not allowable to a non-resident on income arising in Malta through the industry of his wife who is resident in Malta; a tax return accepted by Revenue may not be cancelled or retracted and an assessment may only be quashed by the Board on appeal - article 2; article 20 now 49; article 22 now 53; article 23 now 54, Income Tax Act
|
| |
| Case No. 6/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 9/59 |
Expenses not deductible unless "wholly and exclusively incurred in the production of the income" - articles 10 and 11 (now article 14 and 26) of the Income Tax Act
|
| |
| Case No. 10/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 11/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 12/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 14/59 |
Insurance premiums paid on behalf of employees deductible only if arrangements are approved by Revenue; Applicability of the Income Tax Act in respect of agreements entered into before the law came into effect - article 10 now 14; article 22 now 53, Income Tax Act
|
| |
| Case No. 15/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 16/59 |
Whether a training course overseas, a prerequisite to qualify for a promotion, is considered to be a scholarship; Income chargeable to tax where an employee receives an overseas allowance - articles 5 and 8, now 4 and 12, Income Tax Act
|
| |
| Case No. 17/59 |
Taxability or otherwise of income received after the Income Tax Act came into force, but arising from an agreement entered into prior to its enactment.
|
| |
| Case No. 18/59 |
Revenue's approval expressly required by law is to be given formally in writing and cannot be assumed to have been tacitly given - articles 10 and 22, now 14 and 53, Income Tax Act
|
| |
| Case No. 19/59 |
Pre-trading expenses - whether capital or revenue in nature - articles 10 and 11, now articles 14 and 26, Income Tax Act
|
| |
| Case No. 20/59 |
Capital as against income expenditure; Expenses incurred before the relative source commences to produce income; Depreciation of a particular asset may only be deducted from income generated by that source; Expenses incurred on improvements to a site or building are of a capital nature even if they are taken over in full ownership by the lessor at the lapse of the lease - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 21/59 |
Expenses incurred by an employee to render himself suitable for his job are not deductible - article 11, now 26, Income Tax Act
|
| |
| Case No. 22/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 23/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 25/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 26/59 |
Medical allowance limits causing hardship; It is not within the powers of the Board to consider cases of hardship - article 22(1)(c), Income Tax Act, since repealed
|
| |
| Case No. 27/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 28/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 29/59 |
Farm animals to be treated as trading stock
|
| |
| Case No. 30/59 |
The case was ceded.
|
| |
| Case No. 31/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 32/59 |
The case was ceded.
|
| |
| Case No. 33/59 |
The case was ceded.
|
| |
| Case No. 34/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 35/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 36/59 |
Business travel
|
| |
| Case No. 37/59 |
Tax on arrears of interest payments; Interests paid in arrears cannot be considered as "capital repayment" even though the relatively high price paid for the bonds made provision for such outstanding interests - article 5, now article 4, Income Tax Act
|
| |
| Case No. 38/59 |
Client hospitality at place of work; Voluntary contributions; Revenue's absolute discretion in determining which bad debts are deductible - article 10, now article 14, Income Tax Act
|
| |
| Case No. 39/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 40/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 41/59 |
A taxpayer may enter into a contract with a view to avoiding tax - Interpretation of article 21, now 51, Income Tax Act
|
| |
| Case No. 42/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 43/59 |
The emoluments of members of the permanent consular services of foreign countries, even holders of a British passport, are exempt from tax - article 8, now 12, Income Tax Act
|
| |
| Case No. 44/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 45/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 46/59 |
A gift as against payment for services
|
| |
| Case No. 47/59 |
Taxpayer interdicted by reason of prodigality
|
| |
| Case No. 48/59 |
The case was ceded.
|
| |
| Case No. 49/59 |
The case was ceded.
|
| |
| Case No. 50/59 |
Confirmation of agreement reached between the parties
|
| |
| Case No. 51/59 |
Revenue's approval expressly required by law is to be given formally and cannot be assumed to have been tacitly given - articles 10 and 22, now 14 and 53, Income Tax Act
|
| |
| Case No. 52/59 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 53/59 |
Income or capital accretion; Sale in anticipation of liquidation
|
| |
| Case No. 54/59 |
The case was ceded.
|
| |
| Case No. 55/59 |
The case was ceded.
|
| |
| Case No. 56/59 |
Revenue's absolute discretionary powers to issue additional assessments - article 53, Income Tax Act - now article 31, Income Tax Management Act
|
| |
| Case No. 57/59 |
The case was ceded.
|
| |
| Case No. 58/59 |
The case was ceded.
|
| |
| Case No. 59/59 |
The case was ceded.
|
| |
| Case No. 1/60 |
Instance when a Union's activity is of a trading nature and chargeable to tax; the point is not a question of motive - articles 5 and 8, now 4 and 12, Income Tax Act
|
| |
| Case No. 2a/60 |
Commissioner's power to issue additional assessments at his absolute discretion - article 53, Income Tax Act, now 31, Income Tax Management Act
|
| |
| Case No. 2b/60 |
Interpretation of the words "ordinarily resident" - article 5, now 4, Income Tax Act
|
| |
| Case No. 3/60 |
Assurance and Pension Schemes require the express prior approval of the Commissioner; voluntary contributions are not an expense incurred in the production of income - article 22, now repealed, Income Tax Act
|
| |
| Case No. 4/60 |
An agreement reached at objection stage and based on the prevailing interpretation of the law is binding and cannot be amended because of a subsequent, different interpretation by the Court - articles 21 and 55, now 51, Income Tax Act and 33, Income Tax Management Act
|
| |
| Case No. 5/60 |
Any act made by a commercial company with a view to making a profit is an act of trade in terms of article 5, now 4, Income Tax Act, even where this was a one-off transaction and not one in which the company normally deals
|
| |
| Case No. 6/60 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/60 |
Deductibility of legal expenses - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 8/60 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 9/60 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/60 |
The case was ceded.
|
| |
| Case No. 11/60 |
Non-resident ship owner; interpretation of reciprocity requirements - article 8, now 12, Income Tax Act
|
| |
| Case No. 12/60 |
Non-resident ship owner; interpretation of reciprocity requirements - article 8, now 12, Income Tax Act
|
| |
| Case No. 13/60 |
Interest payable on outstanding death duty was not deductible against the income arising from the inherited assets - article 10, now 14, Income Tax Act
|
| |
| Case No. 14/60 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 15/60 |
Residence and personal deductions; housekeeper's allowance; a shareholder was not responsible for company's debts beyond his holding - articles 10 (now 14) and 22 (now repealed), Income Tax Act
|
| |
| Case No. 16/60 |
Non-resident ship owner; interpretation of reciprocity requirements - article 8, now 12, Income Tax Act
|
| |
| Case No. 17/60 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 18/60 |
Restrictive interpretation of article 67 (claim for refund of tax) - articles 55, 59 and 67, Income Tax Act, now 33, 38 and 48, Income Tax Management Act
|
| |
| Case No. 19/60 |
This case was ceded.
|
| |
| Case No. 20/60 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 21/60 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 22/60 |
Personal deductions may only be granted if they are claimed on the prescribed form - articles 22 and 24, since repealed, Income Tax Act
|
| |
| Case No. 23/60 |
Nature of charitable institution; interpretation of "public character" - article 8, now 12, Income Tax Act
|
| |
| Case No. 24/60 |
A company has a distinct personality from that of its shareholders and its profits or losses do not devolve on its shareholders - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 1/61 |
An en commandite partner may farm out his work to the partnership's employees and the remuneration paid to them is an allowable deduction - article 10, now 14, Income Tax Act and article 49, now 27, Income Tax Management Act
|
| |
| Case No. 2/61 |
In granting personal deductions the Commissioner of Inland Revenue was vested with discretionary powers - article 22, now repealed, Income Tax Act
|
| |
| Case No. 3/61 |
Whether partners' income from different sources can be consolidated into that of the partnership they hold between them - article 49, Income Tax Act, now article 27, Income Tax Management Act
|
| |
| Case No. 4/61 |
This case was ceded.
|
| |
| Case No. 5a/61 |
Commissioner's powers to raise additional assessments - article 53, Income Tax Act, now article 31, Income Tax Management Act
|
| |
| Case No. 5b/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 6/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 9/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/61 |
Appellant had the right to claim refund of tax even where the assessment had been raised and the tax paid according to the return as submitted - article 67, Income Tax Act, now 48, Income Tax Management Act
|
| |
| Case No. 11/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 12/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/61 |
No capital allowances allowed in respect of a car as it was not included in "plant and machinery"; Court of Appeal precedents - article 10, now 14, Income Tax Act
|
| |
| Case No. 14/61 |
This case was ceded.
|
| |
| Case No. 15/61 |
This case was ceded.
|
| |
| Case No. 16/61 |
No deduction allowed in respect of Road Contribution paid to Government as it was considered to be capital in nature - article 11, now 26, Income Tax Act
|
| |
| Case No. 17a/61 |
The Commissioner's decision on an objection (refusal) is still valid even if it does not address all the issues raised by taxpayer in his objection - article 55, Income Tax Act, now article 33, Income Tax Management Act
|
| |
| Case No. 17b/61 |
An amendment can have retroactive effect only if expressly provided by law; interpretation of the wear and tear provisions - article 10, now 14, Income Tax Act
|
| |
| Case No. 18/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 19a/61 |
Deduction in respect of capital allowances on conversion of a partnership into a limited liability company - article 10, now 14, Income Tax Act
|
| |
| Case No. 19b/61 |
Compensation received by way of damages is a trading receipt chargeable to tax - article 10, now 14, Income Tax Act
|
| |
| Case No. 20/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 21/61 |
This case was ceded.
|
| |
| Case No. 22/61 |
An expense in respect of a laudemium is incurred for the enduring benefit of the trade and, therefore, capital in nature and not deductible - article 11, now 26, Income Tax Act
|
| |
| Case No. 23/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 25/61 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 26/61 |
No deduction allowed in respect of ground rent paid during the development of a commercial property as the expense was not incurred in the production of the income - articles 5 and 10, now 4 and 14, Income Tax Act
|
| |
| Case No. 27/61 |
The Commissioner of Inland Revenue not bound by precedents set by his predecessors
|
| |
| Case No. 28/61 |
No deduction allowed in respect of obsolete spare parts; they were neither "plant" nor "stock" - article 10, now 14, Income Tax Act
|
| |
| Case No. 29/61 |
Deduction allowed in respect of a payment which was made in terms of an agreement that was neither voluntary nor gratuitous - article 10, now 14, Income Tax Act
|
| |
| Case No. 1/62 |
This case was ceded.
|
| |
| Case No. 2/62 |
Deduction in respect of business travel - article 10, now 14, Income Tax Act
|
| |
| Case No. 3/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/62 |
Tax on arrears of interest payments; interests paid in arrears cannot be considered as "capital repayment"; nothing impedes the Commissioner from changing his interpretation of a legal provision - article 5, now 4, Income Tax Act
|
| |
| Case No. 5/62 |
Definition of "plant" for purposes of depreciation - article 5 now 4, Income Tax Act
|
| |
| Case No. 6/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/62 |
Tax on arrears of interest payments (Japanese Bonds) - taxability of the "arrears" portion in the hands of a usufructuary - article 5, now 4, Income Tax Act
|
| |
| Case No. 9/62 |
This case was ceded.
|
| |
| Case No. 10/62 |
This case was ceded.
|
| |
| Case No. 11/62 |
This case was ceded.
|
| |
| Case No. 12/62 |
This case was ceded.
|
| |
| Case No. 13/62 |
This case was ceded.
|
| |
| Case No. 14/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 15/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 16/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 17/62 |
A reserve for an anticipated expense is not deductible; an expense incurred while earning income which is capital in nature is itself considered to be so - article 10, now 14, Income Tax Act
|
| |
| Case No. 18/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 19/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 20/62 |
"Prescription" in the context of article 53, Income Tax Act, now 31 Income Tax Management Act
|
| |
| Case No. 21/62 |
Loans by parent to children at low rate of interest; whether a genuine or artificial and fictitious transaction - article 21, now 51, Income Tax Act
|
| |
| Case No. 22/62 |
The case was ceded.
|
| |
| Case No. 23/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 25/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 26/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 27/62 |
The case was ceded.
|
| |
| Case No. 28/62 |
The case was ceded.
|
| |
| Case No. 29/62 |
The case was ceded.
|
| |
| Case No. 30/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 31/62 |
The case was ceded.
|
| |
| Case No. 32/62 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 33/62 |
The case was ceded.
|
| |
| Case No. 1/63 |
This case was ceded.
|
| |
| Case No. 2/63 |
Personal Deductions; discretionary powers of the Commissioner - article 22, now repealed, Income Tax Act
|
| |
| Case No. 3/63 |
Tax residence of an interdicted person living abroad; whether expenses incurred in a curatorship are "in the production of the income" - article 22, since repealed, and 10, now 14, Income Tax Act
|
| |
| Case No. 4/63 |
Share of profits of partnership en nom collectif when fellow partner absconded with all the profits and went bankrupt; receivability without receipt - article 5, now 4, Income Tax Act
|
| |
| Case No. 5/63 |
This case was ceded.
|
| |
| Case No. 6/63 |
Travelling expenses, as a general rule, are of a private and personal nature and not admissible deductions - article 10, now 14, Income Tax Act
|
| |
| Case No. 7/63 |
This case was ceded.
|
| |
| Case No. 8/63 |
Interest paid during the development of property for commercial purposes; expenses deductible only against the particular income that they help to produce; expenses deemed to be capital in nature - article 10, now 14, Income Tax Act
|
| |
| Case No. 9/63 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/63 |
A term inserted in a contract is not binding if it is used inappropriately in the context of the nature of the contract
|
| |
| Case No. 11/63 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 12/63 |
Alimony received by a legally separated wife does not constitute income in her hands when the community of acquests is not dissolved - article 5, now 4, Income Tax Act
|
| |
| Case No. 13/63 |
"Residence" of foreigners working in Malta; period not defined by law; analogy with "temporary residence", the Income Tax Act to be taken into consideration in its entirety - article 22, now repealed and article 9, now 13, Income Tax Act
|
| |
| Case No. 14/63 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 15/63 |
Interests on a loan taken out to purchase a fixed asset which no longer existed were deemed not to have been incurred in the production of income; not deductible from other sources of income - article 10, now 14, Income Tax Act
|
| |
| Case No. 16/63 |
A deduction in respect of wear and tear is allowable in the case of an employee whose conditions of employment included the provision of a vehicle; interpretation of the word "vocation" - articles 5 and 10, now 4 and14, Income Tax Act
|
| |
| Case No. 17/63 |
Taxability of benefits in kind; claims for personal deductions to be made on prescribed form; expenses in respect of subscriptions to professional journals not allowed as deduction - articles 5, 10 and 24, now 4, 14 and 55, Income Tax Act
|
| |
| Case No. 18/63 |
Late filing of adjustments to income tax returns - articles 25, now 56 Income Tax Act, and 52, now 30, Income Tax Management Act
|
| |
| Case No. 19/63 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 20/63 |
Presumption of receipt of notice of refusal - article 51, Income Tax Act, now article 29, Income Tax Management Act
|
| |
| Case No. 21/63 |
An expense in respect of interests on a loan taken out to purchase shares in a limited liability company which did not declare any dividends not deemed to have been incurred in the production of income and not deductible; nor is it deductible against other sources of income - article 10, now 14, Income Tax Act
|
| |
| Case No. 22/63 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 23/63 |
Personal deductions allowed at the discretion of the Commissioner - article 22, since repealed, Income Tax Act
|
| |
| Case No. 1/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 2/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 3/64 |
Property administered by the Administrator of German Property not considered to be Crown property and, therefore, not tax-exempt - Imperial Government Notice 53 of 1957
|
| |
| Case No. 4/64 |
This case was ceded.
|
| |
| Case No. 5/64 |
Insurance Commission Agent deemed to be self-employed and, therefore, entitled to capital allowances - article 10, now 14, Income Tax Act
|
| |
| Case No. 6/64 |
Commissioner's discretionary powers as regards the imposition of additional tax -- article 25, now 56, Income Tax Act
|
| |
| Case No. 7/64 |
Interpretation of "ordinary residence" - article 5, now 4, Income Tax Act
|
| |
| Case No. 8/64 |
Additional tax in case of best of judgment assessments - interpretation of article 25, now 56, Income Tax Act
|
| |
| Case No. 9/64 |
A scholarship awarded to civil servant need not be specified as such - income of government employee sent on a full course of study was exempt from tax - article 8, now 12, Income Tax Act
|
| |
| Case No. 10/64 |
This case was ceded.
|
| |
| Case No. 11/64 |
Distinction between capital and revenue expenditure - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 12/64 |
A dowry, instituted by way of an annuity, is capital in nature
|
| |
| Case No. 13/64 |
This case was ceded.
|
| |
| Case No. 14/64 |
This case was ceded.
|
| |
| Case No. 15/64 |
This case was ceded.
|
| |
| Case No. 16/64 |
An expense in respect of a voluntary compensation paid to an employee for research work carried out leading to new line of production not deemed to be deductible - articles 10(1), 10(1)(d) and 11, now 14 and 26, Income Tax Act; stock in trade - definition - spare parts excluded - accounting standards may not necessarily be in line with the specific provisions of fiscal law
|
| |
| Case No. 17/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 18/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 19/64 |
This case was ceded.
|
| |
| Case No. 20/64 |
Nullity of appeal; grounds of objection must be precise - article 55 Income Tax Act, now article 33, Income Tax Management Act
|
| |
| Case No. 21/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 22/64 |
Nullity of appeal; failure of appellant to file a duplicate copy of the application to be served on the Commissioner
|
| |
| Case No. 23/64 |
Though income from all sources is grouped together for tax purposes, income from each source has to be computed separately
|
| |
| Case No. 24/64 |
Though income from all sources is grouped together for tax purposes, income from each source has to be computed separately
|
| |
| Case No. 25/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 26/64 |
Donations to charitable institutions and to the Church are a domestic expense in nature and not deductible - article 11, now 26 Income Tax Act
|
| |
| Case No. 27/64 |
This case was ceded.
|
| |
| Case No. 28/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 29/64 |
Deduction allowed in respect of subscriptions to a professional institute deemed to be necessary in order that an employee might continue in employment; but no deduction allowed for capital allowances and car running expenses as these are allowed only in trade, business, profession or vocation - article 11, now 26 Income Tax Act
|
| |
| Case No. 30/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 31/64 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/65 |
Agreement reached between taxpayer and the Commissioner is strictly limited to matter under dispute - article 59, Income Tax Act, now article 38, Income Tax Management Act
|
| |
| Case No. 2/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 3/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/65 |
This case was ceded.
|
| |
| Case No. 5/65 |
Commissioner's discretionary powers and the Board's authority to amend or annul the Commissioner's decision in exceptional cases
|
| |
| Case No. 6/65 |
Notification of Commissioner's decision; Board considers professional office to be "business address"; the postal authorities are the agents of the Commissioner to deliver the notice - article 51, Income Tax Act, now article 29, Income Tax Management Act
|
| |
| Case No. 7/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/65 |
This case was withdrawn.
|
| |
| Case No. 9/65 |
Interest payable on loan taken out to pay succession duties is not deductible against the income arising from the inherited assets - article 10, now 14, Income Tax Act
|
| |
| Case No. 10/65 |
This case was ceded.
|
| |
| Case No. 11/65 |
This case was ceded.
|
| |
| Case No. 12/65 |
This case was ceded.
|
| |
| Case No. 13/65 |
This case was ceded.
|
| |
| Case No. 14/65 |
This case was ceded.
|
| |
| Case No. 15/65 |
This case was ceded.
|
| |
| Case No. 16/65 |
This case was ceded.
|
| |
| Case No. 17/65 |
This case was ceded.
|
| |
| Case No. 18/65 |
This case was ceded.
|
| |
| Case No. 19/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 20/65 |
This case was ceded.
|
| |
| Case No. 21/65 |
This case was ceded.
|
| |
| Case No. 22/65 |
This case was ceded.
|
| |
| Case No. 23/65 |
Personal Deductions not allowable if not specifically claimed on prescribed form - article 24, now 55, Income Tax Act
|
| |
| Case No. 24/65 |
Interest payable on outstanding succession duties transferred to a limited liability company deemed not deductible against the company's income - article 10, now 14, Income Tax Act
|
| |
| Case No. 25/65 |
Premium payable on realisation (as against conversion) of bonds is chargeable to tax
|
| |
| Case No. 26/65 |
This case was ceded.
|
| |
| Case No. 27/65 |
Board not bound by all the provisions of the Code of Civil Procedure; appellant' submission for the desertion of his own appeal not accepted by the Board as this would have been detrimental to him
|
| |
| Case No. 28/65 |
A premium received on the granting of land by title of sub-emphyteusis and acquired for the purpose of resale was considered by the Board to be of a revenue nature and taxable under article 5, now 4, Income Tax Act
|
| |
| Case No. 29/65 |
Documentary film deemed by the Board to be a fixed asset; production costs not considered as trade expenses - article 10, now 14, Income Tax Act
|
| |
| Case No. 30/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 31/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 32/65 |
Expenses incurred in administering an estate deemed not to be necessarily domestic in nature; it was not always reasonable to allow only a standard administration fee - article 10, now 14, Income Tax Act
|
| |
| Case No. 33/65 |
Income "received in Malta" by non-residents; alimony paid out of income earned in Malta, the couple both residing and domiciled overseas; fiscal law does not exist in a vacuum but is correlated to general law
|
| |
| Case No. 34/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 35/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 36/65 |
This case was ceded.
|
| |
| Case No. 37/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 38/65 |
This case was ceded.
|
| |
| Case No. 39/65 |
Salary and allowances earned by non-resident artiste in Malta deemed to be limitedly chargeable to Maltese tax in terms of the provisions of articles 5 and 9, now 4 and 13, Income Tax Act
|
| |
| Case No. 40/65 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 41/65 |
Domicile of origin or domicile of choice
|
| |
| Case No. 42/65 |
This case was ceded.
|
| |
| Case No. 43/65 |
This case was ceded.
|
| |
| Case No. 44/65 |
Notice of refusal was not addressed at taxpayer's "last known address" but received nonetheless; mode of address deemed not to be an essential formality - article 51 Income Tax Act, now article 29, Income Tax Management Act
|
| |
| Case No. 45/65 |
This case was ceded.
|
| |
| Case No. 1/66 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 2/66 |
Personal deductions - dependents' allowance - article 22(1)(c), Income Tax Act, since repealed
|
| |
| Case No. 3/66 |
Expenses incurred in acquiring shares are of a capital nature; Dividends from shares - specific instances when they may be considered as capital income
|
| |
| Case No. 4/66 |
The case was ceded.
|
| |
| Case No. 5/66 |
Tax evasion: discretionary powers - additional assessment not barred by prescription; Revenue not bound by any proposals made at the objection stage unless mutual agreement is reached -articles 25 now 56, Income Tax Act; articles 52 and 5,3 now 30 and 31, Income Tax Management Act
|
| |
| Case No. 6/66 |
The case was ceded.
|
| |
| Case No. 7/66 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/66 |
Income earned before the company effectively started trading; Expenses may only be deducted from the particular source of income in which incurred -articles 5 now 4; 10 now 14; 11 now 26, Income Tax Act
|
| |
| Case No. 9/66 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/66 |
The case was ceded.
|
| |
| Case No. 11/66 |
The case was ceded.
|
| |
| Case No. 12/66 |
The case was ceded.
|
| |
| Case No. 13/66 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 14a/66 |
Language used in the Decision of the Commissioner (Refusal) conveyed in writing - article 55, now 33, Income Tax Management Act; Administrative as against judicial acts
|
| |
| Case No. 14b/66 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 15/66 |
Breach of appeal regulations may give rise to nullity
|
| |
| Case No. 16/66 |
The case was ceded.
|
| |
| Case No. 17/66 |
Presumption of receipt of notice of refusal - article 51, Income Tax Act, now article 29, Income Tax Management Act
|
| |
| Case No. 18/66 |
Usufruct on property donated to minors; Income Tax Act not to be viewed in isolation - article 22, since repealed
|
| |
| Case No. 19/66 |
The case was ceded.
|
| |
| Case No. 20/66 |
Board's competence during an appeal regards assessments only - article 57 Income Tax Act, now 35 Income Tax Management Act
|
| |
| Case No. 21/66 |
The case was ceded.
|
| |
| Case No. 22/66 |
The case was ceded.
|
| |
| Case No. 23/66 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/66 |
The case was ceded.
|
| |
| Case No. 25/66 |
Personal deductions not allowed to Maltese citizens who are not resident in Malta - articles 22 and 23, Income Tax Act, since repealed
|
| |
| Case No. 26/66 |
The case was ceded.
|
| |
| Case No. 27/66 |
The case was ceded.
|
| |
| Case No. 28/66 |
Tax exemption to N.A.T.O. employees not recruited locally
|
| |
| Case No. 29/66 |
Reopening of assessments is limited to that particular income which had been brought to charge by the relative assessment - article 59, Income Tax Act - now 38, Income Tax Management Act
|
| |
| Case No. 30/66 |
Nullity of appeal as a result of a breach of appeal regulations
|
| |
| Case No. 31a/66 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 31b/66 |
Limits to competence of the Board of Special Commissioners; Commissioner's discretionary powers
|
| |
| Case No. 32/66 |
Expenses incurred in clearing up business matters after ceding a going concern are not deductible
|
| |
| Case No. 33/66 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/67 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 2/67 |
Ex-gratia payments and gifts to employees which are extraneous to their conditions of employment are not taxable - article 5, now 4, Income Tax Act; Interpretation in fiscal matters is to be literal and not analogical
|
| |
| Case No. 3/67 |
Annuity paid for the acquisition of a right to a source of income (even if paid in instalments) is capital in nature, therefore not deductible - article 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 4/67 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 5/67 |
The case was ceded.
|
| |
| Case No. 6/67 |
The case was ceded.
|
| |
| Case No. 7/67 |
Insurance premiums are an application of income and not an expense in its production; a legal article of general application cannot override a specific one - article 10 now 14; article 22, Income Tax Act, since repealed
|
| |
| Case No. 8/67 |
The case was ceded.
|
| |
| Case No. 9/67 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/67 |
The case was ceded.
|
| |
| Case No. 11/676 |
Non-deductibility of extraordinary expenses incurred due to the particular personal circumstances of the taxpayer
|
| |
| Case No. 12/67 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/676 |
Children abandoned by their father not considered to be orphans; no maintenance allowance is deductible in respect thereof - article 22, Income Tax Act, since repealed
|
| |
| Case No. 14/67 |
The case was ceded.
|
| |
| Case No. 15/67 |
The case was ceded.
|
| |
| Case No. 16/67 |
Status of company when all shares are acquired by one person - article 1738, now 1644, Civil Code; nature of profit on subsequent transfer of "shares" and immovable property - article 5, now 4, Income Tax Act
|
| |
| Case No. 17/67 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 18/67 |
The case was ceded.
|
| |
| Case No. 19/67 |
The case was ceded.
|
| |
| Case No. 20/67 |
The case was ceded.
|
| |
| Case No. 21/67 |
The case was ceded.
|
| |
| Case No. 22/67 |
The case was ceded.
|
| |
| Case No. 23/67 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 24/67 |
The case was ceded.
|
| |
| Case No. 25/67 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 26/67 |
The case was ceded.
|
| |
| Case No. 27/67 |
During the hearing of an appeal, Revenue may request the Board to increase the assessment complained of
|
| |
| Case No. 28/67 |
The case was ceded.
|
| |
| Case No. 29/67 |
Commissioner's discretionary powers; Board not competent to enquire into the decision; in case of doubt whether the Commissioner was aware of all the facts, case is to be referred back to the Board - article 17, now 46, Income Tax Act
|
| |
| Case No. 30/67 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 31/67 |
The case was ceded.
|
| |
| Case No. 32/67 |
When interpreting tax laws, certain principles are to be applied; tax laws are to be strictly interpreted; words are to be given their ordinary meaning
|
| |
| Case No. 1/68 |
Incentives to new residents - strict interpretation of tax laws - article 22, Income Tax Act, since repealed
|
| |
| Case No. 2/68 |
Chargeability of profits earned by foreign supplier in terms of a contract entered into in Malta - article 5 now article 4, Income Tax Act
|
| |
| Case No. 3/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 5/68 |
Incentives to new residents - strict interpretation of tax laws - article 22, Income Tax Act, since repealed
|
| |
| Case No. 6/68 |
Benefits in kind received by employees are taxable - articles 5 and 11, now 4 and 26, Income Tax Act
|
| |
| Case No. 7/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/68 |
The case was ceded.
|
| |
| Case No. 9/68 |
The case was ceded.
|
| |
| Case No. 10/68 |
The case was ceded.
|
| |
| Case No. 11/68 |
Premiums received (apart from ground rent) in a concession of emphyteusis are of a capital nature and not chargeable to tax - article 5, now 4, Income Tax Act; despite a verbal agreement reached between taxpayer and Revenue, the matter is not considered closed until the Commissioner issues a formal revised assessment; until then the Commissioner is still empowered to issue an additional assessment
|
| |
| Case No. 12a/68 |
Admission of third party to the case - article 57, Income Tax Act, now 35 Income Tax Management Act
|
| |
| Case No. 12b/68 |
Premiums paid on an Equity Plan Policy are not fully deductible as is the case with those paid on an Endowment Policy
|
| |
| Case No. 13/68 |
The case was ceded.
|
| |
| Case No. 14/68 |
Expenses may only be deducted against the income which they help to produce - discretionary power of the Commissioner to revise its assessments and revoke its original decisions - article 53, Income Tax Act, now 31, Income Tax Management Act
|
| |
| Case No. 15/68 |
Personal deductions - housekeeper's allowance - article 22, since repealed, Income Tax Act
|
| |
| Case No. 16/68 |
The case was ceded.
|
| |
| Case No. 17/68 |
Personal deductions - maintenance allowance - article 22, Income Tax Act, since repealed; The Commissioner is in no way legally restricted in his line of investigation; Alimony set by the Courts does not limit the level of maintenance allowance granted by the Income Tax Act
|
| |
| Case No. 18/68 |
The case was ceded.
|
| |
| Case No. 19/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 20/68 |
The case was ceded.
|
| |
| Case No. 21/68 |
The case was ceded.
|
| |
| Case No. 22/68 |
Commissioner's discretionary powers - Board may intervene when it is alleged that the discretion had not been properly exercised; Maintenance allowance where community of acquests has still not been dissolved - article 22, since repealed, Income Tax Act
|
| |
| Case No. 23/68 |
The case was ceded.
|
| |
| Case No. 24/68 |
The case was ceded.
|
| |
| Case No. 25/68 |
The case was ceded.
|
| |
| Case No. 26/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 27/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 28/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 29/68 |
Monies due to taxpayer but received directly by his creditor are considered to be an application of income and chargeable to tax
|
| |
| Case No. 30/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 31/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 32/68 |
The case was ceded.
|
| |
| Case No. 33/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 34/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 35/68 |
A point of fact may be reviewed by the Board if it involves an assessment made by the Commissioner in virtue of the discretionary powers vested in him - article 21 now 51, Income Tax Act
|
| |
| Case No. 36/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 37/68 |
The case was ceded.
|
| |
| Case No. 38/68 |
The case was ceded.
|
| |
| Case No. 39/68 |
The case was ceded.
|
| |
| Case No. 40/68 |
The case was ceded.
|
| |
| Case No. 41/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 42/68 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/69 |
Pension and insurance schemes may be approved only at the discretion of the Commissioner as vested in him by law - article 22(1)(c), Income Tax Act, since repealed
|
| |
| Case No. 2/69 |
Expenses in transporting tools of the trade are considered to be domestic in nature and not deductible. - article 11 now 26, Income Tax Act
|
| |
| Case No. 3/69 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/69 |
The case was ceded.
|
| |
| Case No. 5/69 |
Period of prescription - article 53, Income Tax Act, now 31, Income Tax Management Act
|
| |
| Case No. 6/69 |
Premiums on maturity of Bonds are income receivable by the owner and not by the usufructuary - article 5 now 4, Income Tax Act
|
| |
| Case No. 7/69 |
The case was ceded.
|
| |
| Case No. 8/69 |
Maintenance allowances and conditions of contracts regarding extraordinary repairs - Maintenance and Repair of Premises Rules
|
| |
| Case No. 9/69 |
The case was ceded.
|
| |
| Case No. 10/69 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 11/69 |
Pension Fund allowance - no distinction whether voluntary or not -article 22, Income Tax Act, since repealed
|
| |
| Case No. 12/69 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/69 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No.14/69 |
The case was ceded.
|
| |
| Case No. 15/69 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 16/69 |
Notice of Objection invalid - missing important element - article 55, Income Tax Act, now 33 Income Tax Management
|
| |
| Case No. 17/69 |
Overlapping, non self-contained articles; imposition of additional tax on original assessments; Commissioner not required to substantiate ex officio assessment; Commissioner's personal responsibilities; changes to original objection - article 52 and 53 ITA, now 30, Income Tax Management Act
|
| |
| Case No. 18/69 |
Determination of a form of association - "Permanent establishment" - the point at which commission or brokerage falls due
|
| |
| Case No. 19/69 |
The case was ceded.
|
| |
| Case No. 20/69 |
Assurance and Pension Schemes expressly required the prior approval of the Commissioner -article 22, Income Tax Act, since repealed
|
| |
| Case No. 21/69 |
Assurance and Pension Schemes expressly required the prior approval of the Commissioner -article 22, Income Tax Act, since repealed
|
| |
| Case No. 22/69 |
Assurance and Pension Schemes expressly required the prior approval of the Commissioner - article 22, Income Tax Act, since repealed
|
| |
| Case No. 23/69 |
The case was ceded.
|
| |
| Case No. 24/69 |
The case was ceded.
|
| |
| Case No. 25/69 |
The case was ceded.
|
| |
| Case No. 26/69 |
Premium paid by lessee on being granted permission to make structural alteration - not capital in nature - article 5 now 4, Income Tax Act
|
| |
| Case No. 27/69 |
Lack of disclosure impedes a plea of prescription - avoidance of tax determined at first instance - additional tax and onus of proof - monies derived through illegal means constitute income - article 53, Income Tax Act, now 31, Income Tax Management Act
|
| |
| Case No. 28/69 |
The case was ceded.
|
| |
| Case No. 29/69 |
The case was ceded.
|
| |
| Case No. 30/69 |
The case was ceded.
|
| |
| Case No. 31/69 |
Repair to premises held on title of emphyteusis - no deductions once no income earned - article 10 now 14, Income Tax Act
|
| |
| Case No. 32/69 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 33/69 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 34/69 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 35/69 |
The case was ceded.
|
| |
| Case No. 36/69 |
Expenses may only be deducted against the income which they help to produce and not other sources of income - article 10 now 14, Income Tax Act
|
| |
| Case No. 37/69 |
Benefits in kind received by employees are taxable - article 5 now 4, 10 now 14 and 11 now 26, Income Tax Act
|
| |
| Case No. 38/69 |
The case was ceded.
|
| |
| Case No. 39/69 |
Residency and the provisions of the Vienna Convention of Diplomatic Relations
|
| |
| Case No. 40/69 |
The case was ceded.
|
| |
| Case No. 41/69 |
The case was ceded.
|
| |
| Case No. 42/69 |
The case was ceded.
|
| |
| Case No. 43/69 |
Raising of Additional Assessments by Revenue - discretionary powers
|
| |
| Case No. 44/69 |
Income received by way of a premium apart from rent in a contract of lease, may in certain cases be of a capital nature and not chargeable to tax - article 5 now 4, Income Tax Act
|
| |
| Case No. 45/69 |
Expenses may only be deducted against the income which they help to produce and not other sources of income
|
| |
| Case No. 1/70 |
The case was ceded.
|
| |
| Case No. 2/70 |
The case was ceded.
|
| |
| Case No. 3/70 |
Contributions to a Provident Fund are only deductible in the case of Funds duly registered by the employer and approved by the Commissioner; Damages suffered by taxpayers through the default of third parties - article 22, Income Tax Act, since repealed
|
| |
| Case No. 4/70 |
The case was ceded.
|
| |
| Case No. 5/70 |
The case was ceded.
|
| |
| Case No. 6/70 |
The case was ceded.
|
| |
| Case No. 7/70 |
Personal deductions to a taxpayer maintaining a child who, though over twenty-one years old, is still receiving instruction at an educational establishment, may only be allowed if such instruction was on full-time basis - article 22, Income Tax Act, since repealed
|
| |
| Case No. 8/70 |
Alienation of income; disclosure of dividends on which tax at source would have been paid; Commissioner's discretionary power vis a vis remission of additional tax imposed in the light of taxpayer's omissions - article 25, now 56, Income Tax Act
|
| |
| Case No. 9/70 |
The case was ceded.
|
| |
| Case No. 10/70 |
Overlapping, non self-contained articles; imposition of additional tax on original assessments; Commissioner not required to substantiate ex officio assessment; Commissioner's personal responsibilities
|
| |
| Case No. 11/70 |
Children who, after being abandoned by their father, are later orphaned by their mother, cannot be considered as orphans in terms of the definition of the word "child" - no maintenance allowance is deductible - article 22, Income Tax Act, since repealed
|
| |
| Case No. 12/70 |
The case was ceded.
|
| |
| Case No. 13/70 |
Power of the Board to issue letters of request - articles 56 and 57 Income Tax Act, now 34 and 35 Income Tax Management Act; Appeals (Board of Special Commissioners) Rules, 1949
|
| |
| Case No. 14/70 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 15/70 |
A liquidator represents the company and the legal relationship between shareholders and the company persists throughout the liquidation process; a transaction entered into by the liquidator in line with the objects of the company is an act of trade and attracts tax
|
| |
| Case No. 16/70 |
A wife's income is to be declared in her husband's tax return and not separately; review of a decision taking by the Commissioner at his discretion is to be limited to ascertaining that such discretion had been properly exercised - article 26, now 49, Income Tax Act
|
| |
| Case No. 17/70 |
The case was ceded.
|
| |
| Case No. 18/70 |
The case was ceded.
|
| |
| Case No. 19/70 |
Appellant is not obliged to use the printed forms referred to in the Appeals Rules. He is free to use any other format, provided that no essential element is missing. Such omission renders the appeal null and void
|
| |
| Case No. 20/70 |
Appellant may put forward fresh arguments at the appeal stage but not completely new grounds of contestation; the law provides that the grounds of objection must be stated precisely in the first instance - article 55 of the Income Tax Act, now 33, Income Tax Management Act
|
| |
| Case No. 21/70 |
The case was ceded.
|
| |
| Case No. 22/70 |
An appeal filed outside the time limit was null - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 23/70 |
An appeal filed outside the time limit was null - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Cases No. 24/70 |
Compensation for the use of trade marks and trade names, industrial know-how and ancillary services; trading as against capital income; transfer of shares as compensation for services rendered; acts of trade - article 2(1) and 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Cases No. 25/70 |
An appeal filed outside the time limit was null - the timeframe prescribed by law was a peremptory one and cannot be altered - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Cases No. 26/70 |
When agreement is reached by the taxpayer and the Commissioner on the amount of chargeable income, the matter is considered to be closed as soon as an amended assessment is issued - article 55 and 67, Income Tax Act, now 33 and 48, Income Tax Management Act
|
| |
| Cases No. 27/70 |
Once agreement is reached by the taxpayer and the Commission on the amount of chargeable income, a fresh plea of prescription cannot be entertained - article 55 and 67, Income Tax Act, now 33 and 48, Income Tax Management Act
|
| |
| Cases No. 28/70 |
A taxpayer whose court proceedings pertaining to the validity of his civil marriage were still pending, ought to be given the opportunity to obtain a court declaration on the matter; the Commissioner should not proceed with the issue of an assessment in the meantime and should not take account of the partner's income
|
| |
| Case No. 29/70 |
The case was ceded.
|
| |
| Case No. 30/70 |
The case was ceded.
|
| |
| Case No. 31/70 |
The case was ceded.
|
| |
| Cases No. 32/70 |
Incentives to new residents - strict interpretation of tax laws - article 22, Income Tax Act, since repealed
|
| |
| Case No. 33/70 |
The case was ceded.
|
| |
| Cases No. 34/70 |
Personal deductions; dependents' allowance - article 22, Income Tax Act, since repealed
|
| |
| Case No. 35/70 |
Confirmation of agreement reached between the parties
|
| |
| Case No. 36/70 |
Confirmation of agreement reached between the parties
|
| |
| Case No. 37/70 |
The case was ceded.
|
| |
| Case No. 38/70 |
The case was ceded.
|
| |
| Case No. 39/70 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/71 |
The case was ceded.
|
| |
| Case No. 2/71 |
Incentive to new residents - interpretation of the words "residence" and "ordinary residence" - articles 5 and 10, now 4 and 14, Income Tax Act
|
| |
| Case No. 3/71 |
Travelling expenses incurred by an employee - expenses of a private or personal nature - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 4/71 |
The case was ceded.
|
| |
| Case No. 5/71 |
The case was ceded.
|
| |
| Case No. 6/71 |
Expenses incurred by non-resident in administering property in Malta
|
| |
| Case No. 7/71 |
The case was ceded.
|
| |
| Case No. 8/71 |
The case was ceded.
|
| |
| Case No. 9/71 |
The case was ceded.
|
| |
| Case No. 10/71 |
The case was ceded.
|
| |
| Case No. 11/71 |
Nullity of appeal - failure to annex copy of Commissioner's decision with the application
|
| |
| Case No. 12/71 |
The case was ceded.
|
| |
| Case No. 13/71 |
The case was ceded.
|
| |
| Case No. 14/71 |
The case was ceded.
|
| |
| Case No. 15/71 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 16/71 |
Duality of purpose - apportionment of expenses - interpretation of the "wholly and exclusively" rule
|
| |
| Case No. 17/71 |
The case was ceded.
|
| |
| Case No. 18/71 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 19/71 |
Method of determining when an expense may be considered to be a deductible allowance - articles 5 and 10, now 4 and 14, Income Tax Act
|
| |
| Case No. 20/71 |
Purchase of technical publications and maintenance of study at home are deemed by the Board not to be deductible expenses
|
| |
| Case No. 21/71 |
Travelling expenses incurred driving own car from one place or work to another - deductible expenses
|
| |
| Case No. 22/71 |
The case was ceded.
|
| |
| Case No. 23/71 |
The case was ceded.
|
| |
| Case No. 24/71 |
Fresh pleas altering merits of appeal not admissible - article 55, Income Tax Act, now article 33, Income Tax Management Act
|
| |
| Case No. 25/71 |
The transfer of part of the capital to a new partner is considered to be a monetary loan and interests paid thereon are deductible - articles 10 and 11, now 14 and 15, Income Tax Act
|
| |
| Case No. 26/71 |
The case was ceded.
|
| |
| Case No. 27/71 |
On call allowance chargeable to tax; deductions initially allowed may be brought back to charge; an employee was not entitled to a wear and tear allowance - articles 5, 10 and 53, now 4 and 14, Income Tax Act and 31, Income Tax Management Act
|
| |
| Case No. 28/71 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 29/71 |
The case was ceded.
|
| |
| Case No. 30/71 |
The case was ceded.
|
| |
| Case No. 31/71 |
The case was ceded.
|
| |
| Case No. 32/71 |
Interest accruing in a Staff Provident Fund and payable on retirement are brought wholly to charge in the year payment is effected; gratuities are tax-exempt only when they are ex gratia - articles 5 and 8, now 4 and 12, Income Tax Act
|
| |
| Case No. 33/71 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 34/71 |
Loss of monies held in a current account with a bank which closed down are capital in nature and not deductible - articles 2 and 11, now 26, Income Tax Act
|
| |
| Case No. 35/71 |
The case was ceded.
|
| |
| Case No. 36/71 |
The case was ceded.
|
| |
| Case No. 37/71 |
The case was ceded.
|
| |
| Case No. 38/71 |
The case was ceded.
|
| |
| Case No. 39/71 |
The case was ceded.
|
| |
| Case No. 40/71 |
The case was ceded.
|
| |
| Case No. 41/71 |
Legal usufruct of minor child's property
|
| |
| Case No. 42/71 |
The case was ceded.
|
| |
| Case No. 43/71 |
The case was ceded.
|
| |
| Case No. 44/71 |
The case was ceded.
|
| |
| Case No. 45/71 |
The case was ceded.
|
| |
| Case No. 1/72 |
Capital accretion - winnings at the Casino and in the Public Lotto - solid proof necessary to substantiate such plea
|
| |
| Case No. 2/72 |
The case was ceded.
|
| |
| Case No. 3/72 |
The case was ceded.
|
| |
| Case No. 4/72 |
Compensation for loss of earnings over a number of years is chargeable to tax wholly during the year it is actually received - article 5, now 4, Income Tax Act
|
| |
| Case No. 5/72 |
The case was ceded.
|
| |
| Case No. 6/72 |
The case was ceded.
|
| |
| Case No. 7/72 |
The case was ceded.
|
| |
| Case No. 8/72 |
Expenses incurred by a priest to reach a remote chapel to say Mass are private and personal in nature and not admissible for deduction as they were not incurred in the performance of his vocation - article 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 9/72 |
The case was ceded.
|
| |
| Case No. 10/72 |
The case was ceded.
|
| |
| Case No. 11/72 |
The case was ceded.
|
| |
| Case No. 12/72 |
The case was ceded.
|
| |
| Case No. 13/72 |
Contribution to Pension Schemes are only deductible if approved by the Commissioner; stamp duty paid on the receipt issued against payment is not deductible once it is not incurred in the actual production of the income; expenses incurred in maintenance of knowledge are only deductible if they relate to a specific condition of the contract of service - article 10, now 14, Income Tax Act
|
| |
| Case No. 14/72 |
The case was ceded.
|
| |
| Case No. 15/72 |
Interpretation of the words "residence" and "ordinary residence" - article 5, now 4, Income Tax Act
|
| |
| Case No. 16/72 |
The case was ceded.
|
| |
| Case No. 17/72 |
The case was ceded.
|
| |
| Case No. 18/72 |
Application of income; pleas of prescription may be raised at any stage of the proceedings; the Commissioner's powers are those specifically set by law and, should he exceed them, his actions would be null and void
|
| |
| Case No. 19/72 |
The case was ceded.
|
| |
| Case No. 20/72 |
An appeal may only be lodged if the procedure of objection is validly observed in the first instance
|
| |
| Case No. 21/72 |
The case was ceded.
|
| |
| Case No. 22/72 |
The case was ceded.
|
| |
| Case No. 23/72 |
The case was ceded.
|
| |
| Case No. 24/72 |
The case was ceded.
|
| |
| Case No. 25/72 |
The case was ceded.
|
| |
| Case No. 26/72 |
Salary received by religious bound by a vow of poverty
|
| |
| Case No. 27/72 |
Premium payable on maturity of bonds
|
| |
| Case No. 28/72 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/73 |
Scholarship awarded to civil servant
|
| |
| Case No. 2/73 |
Premium payable on maturity of Bonds
|
| |
| Case No. 3/73 |
Interest on capital may not be carried forward and set off against income for subsequent years - article 10, now 14, Income Tax Act
|
| |
| Case No. 4/73 |
The case was ceded.
|
| |
| Case No. 5/73 |
The case was ceded.
|
| |
| Case No. 6/73 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/73 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/73 |
Profits from the sale of property not acquired for the purpose of profit-making are capital in nature and not chargeable to tax; they cannot alternatively be brought to charge under more generic sub-articles - article 5, now 4, Income Tax Act
|
| |
| Case No. 9/73 |
Profits from the sale of property not acquired for the purpose of profit-making are capital in nature and not chargeable to tax; they cannot alternatively be brought to charge under more generic sub-articles - article 5, now 4, Income Tax Act
|
| |
| Case No. 10/73 |
The case was ceded.
|
| |
| Case No. 11/73 |
Travelling expenses incurred driving own car from one place of work to another - deductible expenses
|
| |
| Case No. 12/73 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/73 |
The case was withdrawn.
|
| |
| Case No. 1/74 |
Interpretation of the special provisions in respect of formerly undeclared income - article 5B, now 8, Income Tax Act
|
| |
| Case No. 2/74 |
The case was ceded.
|
| |
| Case No. 3/74 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/74 |
Assessments relating to deceased taxpayers - articles 34 and 53, now respectively 71, Income Tax Act and 31, Income Tax Management Act
|
| |
| Case No. 5/74 |
Questions regarding gain from sale of personal residence is essentially one of fact; this is generally not chargeable to tax unless habitual; accretion of capital - article 5, now 4, Income Tax Act
|
| |
| Case No. 6/74 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/74 |
The case was ceded.
|
| |
| Case No. 8/74 |
Welfare societies that earn their income through activities of a commercial nature are not exempt from tax- articles 5 and 8, now 4 and 13, Income Tax Act
|
| |
| Case No. 9/74 |
The case was ceded.
|
| |
| Case No. 10/74 |
Once the wording of an Order issued by the Minister of Finance is clear one cannot speculate on what might have been the Minister's intention when issuing the Order
|
| |
| Case No. 11/74 |
Onus of proof that the assessment complained of was excessive is on appellant - article 35(3), Income Tax Management Act
|
| |
| Case No. 12/74 |
The case was ceded.
|
| |
| Case No. 13/74 |
Questions regarding a gain from the sale of own residence is essentially one of fact; such gains are generally not chargeable to tax unless habitual; accretion of capital - article 5, now 4, Income Tax Act
|
| |
| Case No. 14/74 |
During tax holiday periods, for purposes of set-off against profits in subsequent years, loss must be calculated over the whole period and not in individual years - article 6(4), Aids to Industries Ordinance, 1959
|
| |
| Case No. 15/74 |
The case was ceded.
|
| |
| Case No. 16/74 |
Specific proof requested from appellant by the Board to help it reach a judicious decision
|
| |
| Case No. 17/74 |
The case was ceded.
|
| |
| Case No. 18/74 |
The case was ceded.
|
| |
| Case No. 19/74 |
The case was ceded.
|
| |
| Case No. 20/74 |
Power of the Board to order the Commissioner to raise an additional assessment - article 57, Income Tax Act, now article 35, Income Tax Management Act
|
| |
| Case No. 21/74 |
The case was ceded.
|
| |
| Case No. 22/74 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 23/74 |
Guidelines set by the Board, to be followed by Revenue when determining the credibility of the books of account of a taxpayer
|
| |
| Case No. 24/74 |
The case was ceded.
|
| |
| Case No. 25/74 |
The case was ceded.
|
| |
| Case No. 26/74 |
The case was ceded.
|
| |
| Case No. 27/74 |
Interpretation of special provisions in respect of formerly undeclared income - article 5B, now 8, Income Tax Act
|
| |
| Case No. 28/74 |
The case was ceded.
|
| |
| Case No. 29/74 |
The case was ceded.
|
| |
| Case No. 30/74 |
The case was ceded.
|
| |
| Case No. 31/74 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 32/74 |
An allowance for maintaining a wife and children was deductible up to the date that the marriage was declared null and void
|
| |
| Case No. 33/74 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 34/74 |
Gain from transfer of utile dominium; apportionment of insurance premium incorporating an element other than "life" - article 5, now 4, Income Tax Act
|
| |
| Case No. 35/74 |
Expenses in connection with formation and feasibility study are capital in nature and, therefore, not deductible
|
| |
| Case No. 36/74 |
The case was ceded.
|
| |
| Case No. 37/74 |
The case was ceded.
|
| |
| Case No. 38/74 |
Pension Scheme - premium paid in respect of past services - capital expense - outside the parameters of the Commissioner's approval - articles 10 and 22, now 14 and 53, Income Tax Act
|
| |
| Case No. 39/74 |
In the case of a perpetual sub-emphyteusis, the premiums received, apart from ground rent, are of a capital nature and not taxable - article 5, now 4, Income Tax Act
|
| |
| Case No. 40/74 |
In the case of a perpetual sub-emphyteusis, the premiums received, apart from ground rent, are of a capital nature and not taxable - article 5, now 4, Income Tax Act
|
| |
| Case No. 41/74 |
The case was ceded.
|
| |
| Case No. 42/74 |
The case was ceded.
|
| |
| Case No. 43/74 |
The question whether the gain from sale of own residence is taxable is one of fact; such gain is not chargeable to tax unless it becomes habitual - article 5, now 4, Income Tax Act
|
| |
| Case No. 44/74 |
Taxable and non-taxable legal transactions - choice to be made at the outset
|
| |
| Case No. 45/74 |
The case was ceded.
|
| |
| Case No. 46/74 |
The case was ceded.
|
| |
| Case No. 47/74 |
The case was ceded.
|
| |
| Case No. 48/74 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 49/74 |
Legal validity of evidence; a statement of accounts which was neither certified nor confirmed on oath, did not constitute valid evidence
|
| |
| Case No. 50/74 |
Legal validity of evidence; a statement of accounts which was neither certified nor confirmed on oath, did not constitute valid evidence
|
| |
| Case No. 51/74 |
The Commissioner is not bound to take into consideration the evidence produced, though it is desirable that he does so - articles 52 and 53 Income Tax Act, now 30 and 31, Income Tax Management Act
|
| |
| Case No. 52/74 |
Interpretation of "ordinary residence" - article 5, now 4, Income Tax Act
|
| |
| Case No. 53/74 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 54/74 |
The question whether the gain from sale of own residence is taxable is one of fact; such gain is not chargeable to tax unless it becomes habitual - article 5, now 4, Income Tax Act
|
| |
| Case No. 55/74 |
The case was ceded.
|
| |
| Case No. 56/74 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 57/74 |
The case was ceded.
|
| |
| Case No. 58/74 |
The case was ceded.
|
| |
| Case No. 59/74 |
The case was ceded.
|
| |
| Case No. 60/74 |
The case was ceded.
|
| |
| Case No. 61/74 |
The case was ceded.
|
| |
| Case No. 62/74 |
The case was ceded.
|
| |
| Case No. 1/75 |
The case was ceded.
|
| |
| Case No. 2/75 |
The case was ceded.
|
| |
| Case No. 3/75 |
An annuity payable in return for the transfer of usufruct is not a deductible expense
|
| |
| Case No. 4a/75 |
An agreement reached between the Commissioner and a relative of a deceased taxpayer was binding even if, eventually, it is established that the relative was not the actual heir; an objector cannot be requested to accept, as part of an agreement, additional assessments which had still to be raised - article 55, Income Tax Act, now article 33, Income Tax Management Act
|
| |
| Case No. 4b/75 |
Method of taxing arrears of salaries; accrual as against receipt basis - article 5(1)(b), now 4(1)(b), Income Tax Act
|
| |
| Case No. 4c/75 |
Method of taxing arrears of salaries; accrual as against receipt basis - article 5(1)(b), now 4(1)(b), Income Tax Act
|
| |
| Case No. 5/75 |
The case was ceded.
|
| |
| Case No. 6/75 |
Income earned by partners from skills contributed to the partnership is a "factor of production" as against income earned in their personal capacity - articles 1738 and 1739, now 1644 and 1645, Civil Code; power of the Commissioner to issue additional assessments - articles 53 and 54, Income Tax Act, now 31 and 32, Income Tax Management Act
|
| |
| Case No. 7/75 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/75 |
Assurance and Pension Schemes expressly required the prior approval of the Commissioner given at his sole discretion; the portion of the premium paid directly by appellant is deductible if the life is assured - article 22, Income Tax Act, since repealed
|
| |
| Case No. 9/75 |
The case was ceded.
|
| |
| Case No. 10/75 |
The case was ceded.
|
| |
| Case No. 11/75 |
The payment by Government in respect of property acquired earlier constituted compensation for damages suffered by the owner and not interest
|
| |
| Case No. 12/75 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/76 |
The case was ceded.
|
| |
| Case No. 2/76 |
Expenditure of capital and of a revenue nature incurred by a person involved in property dealing - articles 10 and 11, now 14 and 15, Income Tax Act
|
| |
| Case No. 3/76 |
The case was ceded.
|
| |
| Case No. 4/76 |
Stolen monies are not deductible expenses incurred in the production of income - articles 10 and 11, now 14 and 15, Income Tax Act
|
| |
| Case No. 5/76 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 6/76 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/76 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/76 |
The case was ceded.
|
| |
| Case No. 9/76 |
Additional assessments do not give the right to a taxpayer to object against an original assessment which had become final and conclusive - article 59, Income Tax Act, now 38, Income Tax Management Act
|
| |
| Case No. 10/76 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 11/76 |
A taxpayer who, during the objection timeframe, was unaware that the assessment was wrongly raised, had a right to claim a refund - articles 59 and 67, Income Tax Act, now 38 and 48, Income Tax Management Act
|
| |
| Case No. 12/76 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/76 |
The proceeds of a redemption of ground rent are capital in nature and not subject to tax - article 5, now 4, Income Tax Act
|
| |
| Case No. 14/76 |
The case was ceded.
|
| |
| Case No. 15/76 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 16/76 |
Heirs cannot be held responsible for the omissions of the deceased provided they were not aware of them - articles 5B and 34, now 8 and 71, Income Tax Act
|
| |
| Case No. 17a/76 |
Special provisions in respect of undeclared income; Commissioner empowered to subsequently issue best of judgement assessments - article 5B, now 8, Income Tax Act
|
| |
| Case No. 17b/76 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 18/76 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/77 |
Special Concession - qualifying income has to satisfy both the positive test and the negative test - articles 5B and 5C, now articles 7 and 8, Income Tax Act
|
| |
| Case No. 2/77 |
Chargeability of income of minor children in the hands of their father - Civil Code, articles 164 and 165; Exemption from tax of pension payments received "in respect of wounds or disabilities caused by war" - article 8(h), now 12(g), Income Tax Act
|
| |
| Case No. 3/77 |
Case was ceded
|
| |
| Case No. 4/77 |
Chargeability or otherwise, of interests, dividends and foreign pension, in the hands of a tutor
|
| |
| Case No. 5/77 |
Expenses not wholly and exclusively incurred in the production of the income - articles 10 and 11, now articles 14 and 26, Income Tax Act
|
| |
| Case No. 6/77 |
Whether a dividend declared was unduly large for the purposes of article 5A - now article 7, Income Tax Act
|
| |
| Case No. 7/77 |
To qualify for the special deduction of Lm500 allowed by article 22(4) one had to be entitled to it by the year of assessment 1972; it was not enough to potentially satisfy the necessary conditions - article 22(4)(c) and (e), Income Tax Act, now repealed
|
| |
| Case No. 8/77 |
Taxability of bonus shares distributed out of accumulated profits - article 2 and 5, now article 4, Income Tax Act
|
| |
| Case No. 9/77 |
Late filing of appeal to the Board - voluntary or culpable negligence cannot be considered to be a reasonable excuse - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 10a/77 |
Article 5B assessments need not specify the immovable property which was undeclared by the taxpayer - the words "capital asset" used in article 5B(6) include "any capital asset which existed on the 31st December, 1971, being an accumulation thereof" - article 5B(6)(a), now article 8, Income Tax Act; Assessments issued in accordance with article 5B are original and not additional assessments - article 5B(6)(a), now article 8, Income Tax Act; Details required to be shown on an assessment - article 60, Income Tax Act, now article 39, Income Tax Management Act; Responsibility of heirs for the payment of tax of a deceased person - article 34, now 71, Income Tax Act
|
| |
| Case No. 10b/77 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 11/77 |
Terminal benefits made by an employer are an expense incurred in the production of the income and, therefore, deductible when made to satisfy obligations under a collective agreement - articles 10 and 11, now articles 14 and 26, Income Tax Act
|
| |
| Case No. 12a/77 |
Details required to be shown on an assessment - article 60, Income Tax Act, now article 39, Income Tax Management Act
|
| |
| Case No. 12b/77 |
Details required to be shown on an assessment - article 60, Income Tax Act, now article 39, Income Tax Management Act; Capital assets not duly declared on the Special Concession form to be taxed at 30% - article 5B, now article 8, Income Tax Act; Commissioner is empowered to issue ex officio assessments not only under articles 52 and 53 (now articles 30 and 31, Income Tax Management Act) but also under article 5B (now article 8), which provides also for the manner in which the quantum of the capital assets is to be determined
|
| |
| Case No. 13/77 |
Case was ceded
|
| |
| Case No. 14/77 |
An appeal to the Board is to be filed within thirty days from delivery of the Commissioner's decision - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act; The appeal, made on the prescribed form, is to be signed, made in duplicate and presented personally to the Board Secretary; the date of filing of an appeal is the date when it effectively reaches the Board Secretary - Appeals (Board of Special Commissioners) Rules
|
| |
| Case No. 15/77 |
The deduction in respect of a balancing allowance is not allowed where the business has been permanently discontinued - articles 10 and 10B, now articles 14 and 24, Income Tax Act
|
| |
| Case No. 16/77 |
Pre-trading expenses are capital in nature and therefore not deductible for tax purposes - articles 10 and 11, now articles 14 and 26, Income Tax Act
|
| |
| Case No. 17/77 |
Case was ceded
|
| |
| Case No. 18/77 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 19/77 |
Late filing of an appeal to the Board - voluntary or culpable negligence is not a reasonable excuse - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 20/77 |
Case was ceded
|
| |
| Case No. 21/77 |
Case was ceded
|
| |
| Case No. 22/77 |
Applicability of Rowlatt's dictum "Receivability without receipt for the purpose of Income Tax is nothing at all"
|
| |
| Case No. 23/77 |
Whether terminal benefits are a deductible expense; in which year such expense is to be deducted: against which source of income - articles 10 and 11, now 14 and 26, Income Tax Act
|
| |
| Case No. 24/77 |
Case was ceded
|
| |
| Case No. 25/77 |
Case was ceded
|
| |
| Case No. 26/77 |
Expense wholly and exclusively incurred in the production of the income - article 10, now article 14, Income Tax Act; Whether interest receivable was from a source that was separate and distinct from interest payable - article 5(1)(a) and (d) - now article 4(1)(c)
|
| |
| Case No. 27/77 |
Case was ceded
|
| |
| Case No. 28/77 |
Case was ceded
|
| |
| Case No. 29/77 |
Whether profits made were of a capital or revenue nature - article 5(1)(a), now article 4(1)(a), Income Tax Act
|
| |
| Case No. 30/77 |
Case was ceded.
|
| |
| Case No. 1/78 |
Deductibility of bad debts "incurred" in the production of the income and proved "to the satisfaction of the Commissioner" - article 10(1)(e), now 14(1)(e), Income Tax Act
|
| |
| Case No. 2/78 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 3/78 |
The case was ceded.
|
| |
| Case No. 4/78 |
The case was ceded.
|
| |
| Case No. 5/78 |
The case was ceded.
|
| |
| Case No. 6a/78 |
Onus of proof during hearing of an appeal before the Board of Special Commissioners - article 57(3), Income Tax Act, now article 35(3), Income Tax Management Act
|
| |
| Case No. 6b/78 |
Procedure during Board sittings
|
| |
| Case No. 6c/78 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/78 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 8/78 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 9/78 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/78 |
Case was ceded.
|
| |
| Case No. 11/78 |
The Board decision was on a point of fact. The decision was appealed before the Court of Appeal where the appeal was declared null since the Board decision concerned points of fact only. The Board decision is not being published.
|
| |
| Case No. 12/78 |
Case was ceded.
|
| |
| Case No. 13/78 |
Case was ceded.
|
| |
| Case No. 14/78 |
Case was ceded.
|
| |
| Case No. 15/78 |
Case was ceded.
|
| |
| Case No. 16/78 |
Case was ceded.
|
| |
| Case No. 17/78 |
Case was ceded.
|
| |
| Case No. 18/78 |
Life insurance premium - whether such expense incurred by appellant company in respect of its chairman to obtain an increase in its banking facilities was a deductible expense - articles 10 and 11, now articles 14 and 26, Income Tax Act
|
| |
| Case No. 19/78 |
Case was ceded.
|
| |
| Case No. 20/78 |
Case was ceded.
|
| |
| Case No. 21/78 |
Late filing of an appeal to the Board - voluntary or culpable negligence not considered a reasonable excuse - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 22/78 |
Late filing of an appeal to the Board - voluntary or culpable negligence not considered a reasonable excuse - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 23/78 |
Case was ceded.
|
| |
| Case No. 1/79 |
Case was ceded.
|
| |
| Case No. 2/79 |
Case was ceded.
|
| |
| Case No. 3/79 |
Case was ceded.
|
| |
| Case No. 4/79 |
Case was ceded.
|
| |
| Case No. 5/79 |
Case was ceded.
|
| |
| Case No. 6/79 |
Case was ceded.
|
| |
| Case No. 7/79 |
Case was ceded.
|
| |
| Case No. 8/79 |
Case was ceded.
|
| |
| Case No. 9/79 |
Case was ceded.
|
| |
| Case No. 10/79 |
Case was ceded.
|
| |
| Case No. 11/79 |
Chargeability and responsibility of judicial sequestrator in respect of income derived from property under his direction, control or management - article 28, now article 70, Income Tax Act
|
| |
| Case No. 12/79 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/79 |
Whether assessment gave "in substance and effect" the necessary details; Applicability of article 5B(6) - now article 8, Income Tax Act
|
| |
| Case No. 14/79 |
Appeal to the Board of Special Commissioners to be presented in duplicate - Appeals (Board of Special Commissioners) Rules
|
| |
| Case No. 15/79 |
Case was ceded.
|
| |
| Case No. 16/79 |
Whether a dividend declared was unduly large for the purposes of article 5A, now article 7, Income Tax Act
|
| |
| Case No. 17/79 |
Case was ceded.
|
| |
| Case No. 18/79 |
Case was ceded.
|
| |
| Case No. 19/79 |
Case was ceded.
|
| |
| Case No. 20/79 |
No valid appeal before the Board is possible against a claim issued under article 36, now article 73, Income Tax Act; a claim under article 36(4) is not equivalent to an assessment under article 52, now article 30, Income Tax Management Act; the Board of Special Commissioners' competence is limited to appeals made under article 57, now 35, Income Tax Management Act
|
| |
| Case No. 21/79 |
No valid appeal before the Board unless, by the date on which the appeal is entered, appellant files a return of his income for the relative year - article 57A(a), now 36 Income Tax Management Act
|
| |
| Case No. 22/79 |
The granting of a lease to others to come onto the grantor's land to trade is not of itself a trading activity A tax holiday, under the Aids to Industries Ordinance, 1959 is limited to the kind of income specified in the Exemption Order issued under the Aids to Industries Ordinance, 1959
|
| |
| Case No. 23/79 |
Applicability of article 5B - now article 8, Income Tax Act; income of lotto receivers from the sale of lotto and National Lottery tickets is not trading income; Income of union exempt under 8(1)(jj) - now 12(1)(j), Income Tax Act
|
| |
| Case No. 24/79 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 25a/79 |
An assessment may be cancelled by the Commissioner, but a cancellation of a refusal by the Commissioner would be null and void since the Commissioner can obtain the same result by simply canceling the underlying assessment
|
| |
| Case No. 25b/79 |
The Commissioner may cancel an assessment and issue a fresh one after having canceled a refusal in respect of the same year
|
| |
| Case No. 25c/79 |
Fresh assessments issued to replace "older" assessments that were cancelled by the Commissioner were declared null by the Court; the "old" assessments and the Commissioner's refusal relative thereto remain valid
|
| |
| Case No. 25d/79 |
Appeal rejected if essential requisites (assessments and relative refusal) are missing and if no proof is produced before the Board
|
| |
| Case No. 26/79 |
Case was ceded.
|
| |
| Case No. 27/79 |
Although technically speaking a tax return should be submitted before the entering of an appeal, the provisions of article 57A(a) are still satisfied if the tax return is filed on the same day of the entering of the appeal - article 57A(a), Income Tax Act, now 36, Income Tax Management Act
|
| |
| Case No. 28/79 |
Case was ceded.
|
| |
| Case No. 29/79 |
"Unduly large" dividends for the purposes of article 5A - now article 7, Income Tax Act
|
| |
| Case No. 30/79 |
Case was ceded.
|
| |
| Case No. 31/79 |
Case was ceded.
|
| |
| Case No. 32/79 |
Case was ceded.
|
| |
| Case No. 33/79 |
Case was ceded.
|
| |
| Case No. 34/79 |
Case was ceded.
|
| |
| Case No. 35/79 |
Application of article 57A, Income Tax Act, now 36, Income Tax Management Act; The final accounts are not, by themselves, the records required to be kept by article 42, Income Tax Act, now article 19, Income Tax Management Act
|
| |
| Case No. 36/79 |
Application of article 57A, Income Tax Act, now 36, Income Tax Management Act; the Board's decision does not necessarily have to be based on declarations given under oath but also on other documents; the final accounts are not, by themselves, the records required to be kept by article 42, Income Tax Act, now article 19, Income Tax Management Act
|
| |
| Case No. 37/79 |
Delivery of trade records to the Commissioner within 30 days from first hearing before the Board - article 57A(c), Income Tax Act, now article 36, Income Tax Management Act
|
| |
| Case No. 38/79 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/80 |
Case was ceded.
|
| |
| Case No. 2a/80 |
Decision of the Commissioner need not show the grounds for refusing an objection - article 55(5), Income Tax Act, now article 33(5), Income Tax Management Act
|
| |
| Case No. 2b/80 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 3/80 |
Case was ceded.
|
| |
| Case No. 4/80 |
Case was ceded.
|
| |
| Case No. 5/80 |
Case was ceded.
|
| |
| Case No. 6/80 |
Case was ceded.
|
| |
| Case No. 7/80 |
Case was ceded.
|
| |
| Case No. 8/80 |
Case was ceded.
|
| |
| Case No. 9a/80 |
The Commissioner had not changed the motives of the refusal when he invoked article 21 not as amended but as it stood before; the amendment was not considered to have made any substantial changes to the article 21
|
| |
| Case No. 9b/80 |
The Board refuses to treat a point of law that had been definitively decided by a previous Board and confirmed by the Court
|
| |
| Case No. 9c/80 |
Artificial or fictitious transactions - article 21, Income Tax Act (later 27, now 51); Expense incurred in the production of the income - articles 13 and 16, ITA (now 14 and 26)
|
| |
| Case No. 10/80 |
Case was ceded.
|
| |
| Case No. 11/80 |
Commissioner's discretion regarding the validity of an IT149 form; whether the option under 5B(8) could be withdrawn and replaced by a subsequent option under 5B(2)(c), both filed within the prescribed time limit - article 5B (later article 7, now article 8), Income Tax Act
|
| |
| Case No. 12/80 |
Whether a payment to one's mother out of the profits of a company constituted an annuity or a deductible expense
|
| |
| Case No. 13/80 |
Case was ceded.
|
| |
| Case No. 14/80 |
Case was ceded.
|
| |
| Case No. 15/80 |
Case was ceded.
|
| |
| Case No. 16/80 |
Case was ceded.
|
| |
| Case No. 17/80 |
Case was ceded.
|
| |
| Case No. 18/80 |
Case was ceded.
|
| |
| Case No. 19/80 |
Case was ceded.
|
| |
| Case No. 20/80 |
Case was ceded.
|
| |
| Case No. 21/80 |
Case was ceded.
|
| |
| Case No. 22a/80 |
Procedure in appeals to the Board regarding deemed distribution orders - article 16 (later 22, now 44), Income Tax Act
|
| |
| Case No. 22b/80 |
The appeal was considered valid as the right of appeal, in the case of a section 16 deemed distribution order, can be exercised by both the shareholders and by the company - article 16, now 43, Income Tax Act; article 57 ITA, now 35, Income Tax Management Act
|
| |
| Case No. 23/80 |
Case was ceded.
|
| |
| Case No. 24/80 |
Case was ceded.
|
| |
| Case No. 25/80 |
Case was ceded.
|
| |
| Case No. 26/80 |
Case was ceded.
|
| |
| Case No. 27/80 |
Case was ceded.
|
| |
| Case No. 28/80 |
Procedure in appeals to the Board regarding deemed distribution orders - article 16 (later 22, now 44), Income Tax Act
|
| |
| Case No. 29/80 |
Case was ceded.
|
| |
| Case No. 30a/80 |
Whether the restriction of article 77 of the Code of Organisation and Civil Procedure (repealed by Act XXIV of 1995) applied to all Members of Parliament or only to those of them who were lawyers
|
| |
| Case No. 30b/80 |
Onus of proof that the assessment complained of was excessive is on appellant - article 57(3), Income Tax Act - now 35(3), Income Tax Management Act
|
| |
| Case No. 31/80 |
Case was ceded.
|
| |
| Case No. 32/80 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 33/80 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 34a/80 |
Whether the restriction of article 77 of the Code of Organisation and Civil Procedure (repealed by Act XXIV of 1995) applied to all Members of Parliament or only to those of them who were lawyers
|
| |
| Case No. 35a/80 |
Non-applicability of article 57A(b), Income Tax Act - now 36(b), Income Tax Management Act; Whether the records presented by appellant satisfied the requirements of article 42, Income Tax Act - now article 19, Income Tax Management Act
|
| |
| Case No. 35b/80 |
The appeal was upheld by the Board as the records presented by appellant were deemed to be true and correct - article 42, now article 19, Income Tax Management Act
|
| |
| Case No. 36/80 |
Case was ceded.
|
| |
| Case No. 37/80 |
Case was ceded.
|
| |
| Case No. 38/80 |
Case was ceded.
|
| |
| Case No. 39/80 |
Validity of an objection - article 55(2), now 33(2) Income Tax Management Act; Applicability of article 57A(b) - now 36(b) Income Tax Management Act; Whether an assessment in terms of article 5B(6)(a) - now article 8, Income Tax Act - is considered to have been raised in accordance with article 52 - now article 30 and 31, Income Tax Management Act
|
| |
| Case No. 40/80 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 41/80 |
Case was ceded.
|
| |
| Case No. 42/80 |
Case was ceded.
|
| |
| Case No. 43/80 |
Case was ceded.
|
| |
| Case No. 44a/80 |
The Board decision was on a point of fact. The decision was appealed before the Court of Appeal where the appeal was declared null since the Board decision concerned points of fact only. The Board decision is not be being published.
|
| |
| Case No. 44b/80 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 45/80 |
Applicability of article 57A(b) - now article 36, Income Tax Management Act; The records required to be kept by article 42 - now article 19, Income Tax Management Act - to be delivered to the Commissioner within the period prescribed by article 57A, even where no profit is derived by taxpayer
|
| |
| Case No. 46/80 |
Case was ceded.
|
| |
| Case No. 47/80 |
Case was ceded.
|
| |
| Case No. 48/80 |
Case was ceded.
|
| |
| Case No. 49/80 |
Case was ceded.
|
| |
| Case No. 50/80 |
Case was ceded.
|
| |
| Case No. 51/80 |
Case was ceded.
|
| |
| Case No. 52/80 |
No valid appeal possible against a deemed distribution order issued under article 22 (now article 44), ITA; an appeal can only be made from a decision by the Commissioner, within thirty days after the date of service thereof - article 57(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 53/80 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 1/81 |
Case was ceded.
|
| |
| Case No. 2/81 |
Expense wholly and exclusively incurred in the production of the income - articles 10 and 11, now articles 14 and 26, Income Tax Act
|
| |
| Case No. 3/81 |
Case was ceded.
|
| |
| Case No. 4/81 |
Case was ceded.
|
| |
| Case No. 5/81 |
Case was ceded.
|
| |
| Case No. 6/81 |
Case was ceded.
|
| |
| Case No. 7/81 |
Rejection of the appeal by the Board where return for the relative year is not filed - article 57A(a), Income Tax Act, now article 36(a), Income Tax Management Act; No evidence to be considered by the Board where appellant fails to deliver to the Commissioner, within thirty days after the first Board sitting, the records required to be kept by article 42 of the Income Tax Act, now article 19, Income Tax Management Act - article 57A(b) and (c), Income Tax Act, now 36(b) and (c), Income Tax Management Act
|
| |
| Case No. 8/81 |
No evidence to be considered by the Board where appellant fails to deliver to the Commissioner, within thirty days after the first Board sitting, the records required to be kept by article 42 of the Income Tax Act, now article 19, Income Tax Management Act - article 57A(b) and (c), Income Tax Act, now 36(b) and (c), Income Tax Management Act
|
| |
| Case No. 9/81 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/81 |
Case was ceded.
|
| |
| Case No. 11/81 |
Case was ceded.
|
| |
| Case No. 12/81 |
No valid appeal possible against a deemed distribution order issued under article 22, now article 44, Income Tax Act; an appeal can only be made from a decision by the Commissioner, within thirty days after the date of service thereof - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 1/82 |
Onus of proof that the assessment complained of was excessive is on appellant - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
|
| |
| Case No. 2/82 |
The case was ceded.
|
| |
| Case No. 3/82 |
The case was ceded.
|
| |
| Case No. 4/82 |
The case was ceded.
|
| |
| Case No. 5/82 |
The case was ceded.
|
| |
| Case No. 6/82 |
The case was ceded.
|
| |
| Case No. 7/82 |
The case was ceded.
|
| |
| Case No. 8/82 |
The case was ceded.
|
| |
| Case No. 9/82 |
The case was ceded.
|
| |
| Case No. 10/82 |
The case was ceded.
|
| |
| Case No. 11/82 |
The case was ceded.
|
| |
| Case No. 12/82 |
The case was ceded.
|
| |
| Case No. 13/82 |
The case was ceded.
|
| |
| Case No. 14/82 |
The case was ceded.
|
| |
| Case No. 15/82 |
The case was ceded.
|
| |
| Case No. 16/82 |
The case was ceded.
|
| |
| Case No. 17/82 |
The case was ceded.
|
| |
| Case No. 18/82 |
The case was ceded.
|
| |
| Case No. 19/82 |
No evidence to be considered by the Board where appellant fails to deliver to the Commissioner, within thirty days after the first Board sitting, the records required to be kept by article 42 of the Income Tax Act (now article 19, Income Tax Management Act) - article 57A(b) and (c), Income Tax Act, now 36(b) and (c), Income Tax Management Act
|
| |
| Case No. 20/82 |
The case was ceded.
|
| |
| Case No. 21/82 |
The case was ceded.
|
| |
| Case No. 22/82 |
The case was ceded.
|
| |
| Case No. 23/82 |
The case was ceded.
|
| |
| Case No. 24/82 |
The case was ceded.
|
| |
| Case No. 25/82 |
The case was ceded.
|
| |
| Case No. 26a/82 |
Applicability of article 57A(c) - now article 36(c), ITMA to assessments issued under article 5B(6)(a) - now article 8, Income Tax Tact
|
| |
| Case No. 26b/82 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 27/82 |
The case was ceded.
|
| |
| Case No. 28/82 |
The case was ceded.
|
| |
| Case No. 29/82 |
The case was ceded.
|
| |
| Case No. 30/82 |
The case was ceded.
|
| |
| Case No. 31/82 |
The case was ceded.
|
| |
| Case No. 32/82 |
The case was ceded.
|
| |
| Case No. 33/82 |
The case was ceded.
|
| |
| Case No. 34/82 |
The case was ceded.
|
| |
| Case No. 35/82 |
A 30% assessment was not in order where it was not proved (1) that appellant had failed to file his tax return and (2) that the unexplained increase in assets resulted from taxable sources - article 5B, now 8, Income Tax Act
|
| |
| Case No. 36/82 |
The case was ceded.
|
| |
| Case No. 37/82 |
No valid appeal possible against a deemed distribution order issued under article 22, now article 44, Income Tax Act; an appeal can only be made from a decision by the Commissioner, within thirty days after the date of service thereof - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 38/82 |
The case was ceded.
|
| |
| Case No. 1/83 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 2/83 |
Case was ceded.
|
| |
| Case No. 3/83 |
Case was ceded.
|
| |
| Case No. 4/83 |
Case was ceded.
|
| |
| Case No. 5/83 |
Case was ceded.
|
| |
| Case No. 6/83 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 7/83 |
Case was ceded.
|
| |
| Case No. 8/83 |
Case was ceded.
|
| |
| Case No. 9/83 |
Bad Debts to be proved to the satisfaction of the Commissioner; the Board cannot substitute its own discretion for that of the Commissioner; Board's jurisdiction only on whether the Commissioner's discretion had been exercised legally or whether the proper procedure had been followed - article 10(1)(e), now 14, Income Tax Act
|
| |
| Case No. 10/83 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 11/83 |
Case was ceded.
|
| |
| Case No. 12/83 |
Case was ceded.
|
| |
| Case No. 13/83 |
Case was ceded.
|
| |
| Case No. 14/83 |
Case was ceded.
|
| |
| Case No. 15/83 |
Case was ceded.
|
| |
| Case No. 16/83 |
Case was ceded.
|
| |
| Case No. 17/83 |
Case was ceded.
|
| |
| Case No. 18/83 |
Case was ceded.
|
| |
| Case No. 19/83 |
Case was ceded.
|
| |
| Case No. 20/83 |
Case was ceded.
|
| |
| Case No. 21/83 |
Remuneration received following successful management not considered to be an "ex gratia" payment but "in consideration of past services"
|
| |
| Case No. 22/83 |
Case was ceded.
|
| |
| Case No. 23/83 |
Case was ceded.
|
| |
| Case No. 24/83 |
Case was ceded.
|
| |
| Case No. 25/83 |
Case was ceded.
|
| |
| Case No. 26/83 |
Case was ceded.
|
| |
| Case No. 27/83 |
Case was ceded.
|
| |
| Case No. 28/83 |
Case was ceded.
|
| |
| Case No. 29/83 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 30/83 |
Nullity of Appeal - Statutory forms not properly completed - Appeals (Board of Special Commissioners) Rules, 1981
|
| |
| Case No. 31/83 |
Case was ceded.
|
| |
| Case No. 32/83 |
Expenses allowed only if proved to have been wholly and exclusively incurred in the production of the income; bad debts to be proved to the satisfaction of the Commissioner - article 10, now 14, Income Tax Act
|
| |
| Case No. 33/83 |
Case was ceded.
|
| |
| Case No. 34/83 |
Case was ceded.
|
| |
| Case No. 35/83 |
Case was ceded.
|
| |
| Case No. 36/83 |
Case was ceded.
|
| |
| Case No. 37/83 |
Case was ceded.
|
| |
| Case No. 38/83 |
Article 57A(c), Income Tax Act, now 36(c), Income Tax Management Act, cannot be invoked when it is impossible for appellant (e.g. company in liquidation) to deliver the trading records; Onus of proof that the assessment complained of was excessive is on appellant - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
|
| |
| Case No. 1/84 |
Case was ceded.
|
| |
| Case No. 2/84 |
Case was ceded.
|
| |
| Case No. 3a/84 |
Application of article 57A(b) depends on three requisites: whether the assessment complained of was raised in accordance with article 52 (now article 30, Income Tax Management Act); (ii) the dispute is to have included a dispute concerning article 5(1)(a); (iii) appellant has failed to deliver to the Commissioner, within thirty days of the first sitting, the records required to be kept by article 42 - now 19, Income Tax Management Act
|
| |
| Case No. 3b/84 |
In case of additional assessments - issued under article 63(1) - the Commissioner is not obliged to examine taxpayer's trade records before making best of judgement assessments - articles 62(2)(b) and 63(1) Income Tax Act, now article 31, Income Tax Management Act
|
| |
| Case No. 4/84 |
Case was ceded.
|
| |
| Case No. 5/84 |
Case was ceded.
|
| |
| Case No. 6/84 |
Case was ceded.
|
| |
| Case No. 7/84 |
Case was ceded.
|
| |
| Case No. 8/84 |
Case was ceded.
|
| |
| Case No. 9/84 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/84 |
Case was ceded.
|
| |
| Case No. 11/84 |
Case was ceded.
|
| |
| Case No. 12/84 |
Case was ceded.
|
| |
| Case No. 13/84 |
The Board held that appellant had not proved that the assessments complained of were excessive as his records were not reliable
|
| |
| Case No. 14/84 |
Case was ceded.
|
| |
| Case No. 15/84 |
Articles 52 and 53, Income Tax Act - now articles 30 and 31, Income Tax Management Act - empower the Commissioner to issue assessments; original assessments may be made under both articles 52 and 53, while additional assessments can be made only under article 53; When using his discretionary powers to impose legal obligations on a taxpayer, the Commissioner is bound to inform the taxpayer of his obligations. To retain the right to invoke article 57A, ITA - now article 36, ITMA - the Commissioner should have clearly indicated that the assessments were issued under article 52(2)(b)
|
| |
| Case No. 16/84 |
Late filing of appeal to the Board - voluntary or culpable negligence cannot be considered to be a reasonable excuse - article 57(1), Income Tax Act - now article 35(1), Income Tax Management Act
|
| |
| Case No. 17/84 |
Case was ceded.
|
| |
| Case No. 18/84 |
Case was ceded.
|
| |
| Case No. 19/84 |
Case was ceded.
|
| |
| Case No. 20a/84 |
Article 57A(c) could not be invoked by the Commissioner as the assessment had not been issued under article 52(2)(b) or 52(3) - article 57A(c), Income Tax Act
|
| |
| Case No. 20b/84 |
Whether isolated transactions are taxable; badges of trade (size and nature of the property; processing; interval of time between purchase and sale); profit-making motive; whether transaction was "a transmutation of one item of capital into another" - article 5(1)(a), now 4(1)(a) Income Tax Act
|
| |
| Case No. 1/85 |
Case was ceded.
|
| |
| Case No. 2/85 |
Case was ceded.
|
| |
| Case No. 3/85 |
Case was ceded.
|
| |
| Case No. 4/85 |
Application of article 57A(b), Income Tax Act, now 36(b), Income Tax Management Act; that an assessment has been made under article 52 (now article 30, ITMA) is a fact that has to be proved; article 52 is not the only article under which assessments are made: they can be made also under article 53 or 65(2)(b) - now 30, 31, and 46(2)(b) Income Tax Management Act
|
| |
| Case No. 5/85 |
Application of article 57A(b), Income Tax Act, now 36(b) Income Tax Management Act; the records that are to be delivered to the Commissioner within thirty days of the first sitting are to be kept as required by article 42 ITA - now 19 Income Tax Management Act
|
| |
| Case No. 6/85 |
Case was ceded.
|
| |
| Case No. 7/85 |
Case was ceded.
|
| |
| Case No. 8a/85 |
Application of article 57A, Income Tax Act - now 36, Income Tax Management Act - may not be invoked where assessments are raised under article 5B(6)(d) - now article 8, Income Tax Act
|
| |
| Case No. 8b/85 |
The Commissioner was correct in applying article 5B but the Board reduced the value of the capital assets subject to tax at the rate of 30% - article 5B, now 7, Income Tax Act
|
| |
| Case No. 9/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 10/85 |
Case was ceded.
|
| |
| Case No. 11/85 |
Case was ceded.
|
| |
| Case No. 12/85 |
Case was ceded.
|
| |
| Case No. 13/85 |
Case was ceded.
|
| |
| Case No. 14/85 |
Application of article 57A(b) Income Tax Act, now 36(b) Income Tax Management Act; it is within thirty days from the very first sitting that the records, which are required to be kept by article 42, are to be delivered to the Commissioner
|
| |
| Case No. 15/85 |
Appellant failed to prove that the assessments complained of were excessive as his records did not include a cash book - article 19, Income Tax Management Act; following a capital accretion exercise compiled by the Commissioner, the Board increased the assessments - article 35(4), Income Tax Management Act
|
| |
| Case No. 16/85 |
Appellant failed to prove that the assessments complained of were excessive as his records did not include a cash book - article 19, Income Tax Management Act; following a capital accretion exercise compiled by the Commissioner, the Board increased the assessments - article 35(4), Income Tax Management Act
|
| |
| Case No. 17/85 |
Losses disallowed because of unreliable books of account; the expenses that are allowed against rental income are those that are governed by Legal Notice 107/1978
|
| |
| Case No. 18/85 |
Case was ceded.
|
| |
| Case No. 19/85 |
The Board may not consider other grounds than those mentioned in the letter of objection - rule 11(3) Appeals (Board of Special Commissioners) Rules, 1981; trading records to be kept as required by article 42, Income Tax Act, now 19, Income Tax Management Act
|
| |
| Case No. 20/85 |
Case was ceded.
|
| |
| Case No. 21/85 |
Late filing of an appeal to the Board; voluntary or culpable negligence not considered a reasonable excuse - article 57(1) Income Tax Act, now article 35(1) Income Tax Management Act
|
| |
| Case No. 22/85 |
Case was ceded.
|
| |
| Case No. 23/85 |
The Board put off the case indefinitely after appellant company declared that it had entered a suit in the First Hall regarding the validity of the assessments - article 52(2)(b) Income Tax Act, now article 10, Income Tax Management Act
|
| |
| Case No. 24/85 |
Case was ceded.
|
| |
| Case No. 25/85 |
Case was ceded.
|
| |
| Case No. 26/85 |
Case was ceded.
|
| |
| Case No. 27/85 |
Case was ceded.
|
| |
| Case No. 28/85 |
Case was ceded.
|
| |
| Case No. 29/85 |
Case was ceded.
|
| |
| Case No. 30/85 |
Case was ceded.
|
| |
| Case No. 31/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 32/85 |
Case was ceded.
|
| |
| Case No. 33/85 |
Records are not required to be kept beyond the nine year period prescribed by article 42, Income Tax Act, now article 19, Income Tax Management Act; article 42 does not require the keeping of stock records
|
| |
| Case No. 34/85 |
Case was ceded.
|
| |
| Case No. 35/85 |
Case was ceded.
|
| |
| Case No. 36/85 |
Case was ceded.
|
| |
| Case No. 37/85 |
Case was ceded.
|
| |
| Case No. 38/85 |
Case was ceded.
|
| |
| Case No. 39/85 |
Case was ceded.
|
| |
| Case No. 40/85 |
Case was ceded.
|
| |
| Case No. 41/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 42/85 |
Case was ceded.
|
| |
| Case No. 43/85 |
Case was ceded.
|
| |
| Case No. 44/85 |
Case was ceded.
|
| |
| Case No. 45/85 |
Case was ceded.
|
| |
| Case No. 46/85 |
Application of article 57A, Income Tax Act, now 36, Income Tax Management Act; all assessments issued for the purposes of article 5B(6)(a) - now article 8, ITA - are raised under article 52(2)(b) - now article 30, Income Tax Management Act
|
| |
| Case No. 47/85 |
Case was ceded.
|
| |
| Case No. 48/85 |
Case was ceded.
|
| |
| Case No. 49/85 |
Case was ceded.
|
| |
| Case No. 50/85 |
Case was ceded.
|
| |
| Case No. 51/85 |
Case was ceded.
|
| |
| Case No. 52/85 |
Case was ceded.
|
| |
| Case No. 53/85 |
Case was ceded.
|
| |
| Case No. 54/85 |
The distribution orders were invalid as the company had not been requested for information before these were issued - article 43(1)(a)(i), Income Tax Act; no valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 55/85 |
No valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 56/85 |
No valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 57/85 |
Case was ceded.
|
| |
| Case No. 58a/85 |
The Board did not accept the Commissioner's request that the records presented by appellant be handed over to him for "close scrutiny", holding that these were to be kept by the Board so that both parties could examine at will
|
| |
| Case No. 58b/85 |
Application of article 36(c) where appellant failed to deliver all the records required to be kept (including a cash book) - article 19; the Board substituted its own assessment for that of the Commissioner - article 35(4)
|
| |
| Case No. 59a/85 |
Request for postponement of case sine die, pending other cases having similar merits before the First Hall; Board of Special Commissioner's jurisdiction
|
| |
| Case No. 59b/85 |
The Board revised both income figures as declared by appellant and as assessed by the Commissioner
|
| |
| Case No. 60/85 |
Case was ceded.
|
| |
| Case No. 61/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 62/85 |
Case was ceded.
|
| |
| Case No. 63/85 |
Case was ceded.
|
| |
| Case No. 64/85 |
Case was ceded.
|
| |
| Case No. 65/85 |
Case was ceded.
|
| |
| Case No. 66/85 |
Case was ceded.
|
| |
| Case No. 67/85 |
Case was ceded.
|
| |
| Case No. 68/85 |
After appellant failed to attend several sittings, the Board decided on the basis of the evidence brought forward to date; the Board held that since the onus of proof was on appellant it rejected the appeal as appellant had not proved that the assessments complained of were excessive - article 35(3), Income Tax Management Act
|
| |
| Case No. 69/85 |
Case was ceded.
|
| |
| Case No. 70/85 |
Case was ceded.
|
| |
| Case No. 71/85 |
Case was ceded.
|
| |
| Case No. 72/85 |
Case was ceded.
|
| |
| Case No. 73/85 |
The onus of proof that the assessments complained of are excessive is on appellant - article 57(3), now 35(3), Income Tax Management Act; The Board rejected the appeal as appellant had kept no records at all - article 19, Income Tax Management Act
|
| |
| Case No. 74/85 |
Case was ceded.
|
| |
| Case No. 75a/85 |
The Commissioner may not treat an objection and, at the same time, hold discussions with taxpayer and then, when no agreement is reached, claim the invalidity of the objection letter - article 55(5), Income Tax Act, now 33(5), Income Tax Management Act
|
| |
| Case No. 75b/85 |
An assessment for the year of assessment 1974, although referring to income earned previously, could be made "within eight years after the expiration" of the year of assessment 1974 (i.e. up to 31 December, 1982) - article 5B, now 8, Income Tax Act
|
| |
| Case No. 76/85 |
Case was ceded.
|
| |
| Case No. 77/85 |
Appeal rejected by the Board because of unreliable records - article 19, Income Tax Management Act; Onus of proof that the assessments were excessive may not be shifted from appellant onto the Commissioner - article 57(3), now 35(3) Income Tax Management Act
|
| |
| Case No. 78/85 |
Case was ceded.
|
| |
| Case No. 79/85 |
Case was ceded.
|
| |
| Case No. 80/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 81/85 |
Case was ceded.
|
| |
| Case No. 82/85 |
Case was ceded.
|
| |
| Case No. 83/85 |
Case was ceded.
|
| |
| Case No. 84/85 |
Case was ceded.
|
| |
| Case No. 85/85 |
Case was ceded.
|
| |
| Case No. 86/85 |
Case was ceded.
|
| |
| Case No. 87/85 |
Case was ceded.
|
| |
| Case No. 88/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 89/85 |
The prescribed form for an appeal to the Board is to be made in duplicate - Appeals (Board of Special Commissioners) Rules, 1981
|
| |
| Case No. 90/85 |
Case was ceded.
|
| |
| Case No. 91/85 |
The prescribed form for an appeal to the Board is to be made in duplicate, that is, two original appeal forms - Appeals (Board of Special Commissioners) Rules, 1981; Appellant's ignorance of the law not an attenuating element in his favour
|
| |
| Case No. 92/85 |
The Board rejected the appeal as appellant had not kept adequate trade records - article 19, Income Tax Management Act
|
| |
| Case No. 93/85 |
Case was ceded.
|
| |
| Case No. 94/85 |
The Board rejected the appeal as appellant's trade records were completely unreliable - article 19, Income Tax Management Act
|
| |
| Case No. 95/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 96/85 |
Case was ceded.
|
| |
| Case No. 97/85 |
Amendments made to the appeal form for the purpose of making it clearer - rule 11, Appeals (Board of Special Commissioners) Rules, 1981
|
| |
| Case No. 98/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 99/85 |
Case was ceded.
|
| |
| Case No. 100/85 |
Case was ceded.
|
| |
| Case No. 101/85 |
Case was ceded.
|
| |
| Case No. 102/85 |
Case was ceded.
|
| |
| Case No. 103/85 |
Case was ceded.
|
| |
| Case No. 104/85 |
Case was ceded.
|
| |
| Case No. 105/85 |
Case was ceded.
|
| |
| Case No. 106/85 |
Case was ceded.
|
| |
| Case No. 107/85 |
Case was ceded.
|
| |
| Case No. 108/85 |
Case was ceded.
|
| |
| Case No. 109/85 |
Case was ceded.
|
| |
| Case No. 110/85 |
Case was ceded.
|
| |
| Case No. 111/85 |
Case was ceded.
|
| |
| Case No. 112/85 |
Case was ceded.
|
| |
| Case No. 113/85 |
Case was ceded.
|
| |
| Case No. 114/85 |
Case was ceded.
|
| |
| Case No. 115/85 |
Case was ceded.
|
| |
| Case No. 116/85 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 117/85 |
Case was ceded.
|
| |
| Case No. 118/85 |
Case was ceded.
|
| Case No. 1/86 |
Case was ceded.
|
| |
| Case No. 2/86 |
Case was ceded.
|
| |
| Case No. 3/86 |
Case was ceded.
|
| |
| Case No. 4/86 |
Case was ceded.
|
| |
| Case No. 5/86 |
Case was ceded.
|
| |
| Case No. 6/86 |
Case was ceded.
|
| |
| Case No. 7/86 |
Case was ceded.
|
| |
| Case No. 8/86 |
The Board decision was on a point of fact and is not being published. The decision was appealed before the Court of Appeal by both appellant and the Commissioner. The Court rejected the Commissioner's claims and decided that: (1) the Board had not acted ultra vires when it ordered the cancellation of the additional tax and (2) the Board had not shifted the onus of proof from appellant onto the Commissioner.
|
| |
| Case No. 9/86 |
Case was ceded.
|
| |
| Case No. 10/86 |
Case was ceded.
|
| |
| Case No. 11/86 |
Case was ceded.
|
| |
| Case No. 12/86 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 13/86 |
Case was ceded.
|
| |
| Case No. 14/86 |
Case was ceded.
|
| |
| Case No. 15/86 |
Case was ceded.
|
| |
| Case No. 16/86 |
The Board decision was on a point of fact and is not being published. The decision was appealed before the Court of Appeal by both appellant and the Commissioner. The Court rejected the Commissioner's claims and decided that: (1) the Board had not acted ultra vires when it ordered the cancellation of the additional tax; (2) the Board had not shifted the onus of proof from appellant onto the Commissioner; and (3) the other point was not of law but only of fact.
|
| |
| Case No. 17/86 |
Case was ceded.
|
| |
| Case No. 18/86 |
Case was ceded.
|
| |
| Case No. 19/86 |
Bad debts incurred in trade or business to be proved to the satisfaction of the Commissioner; recovery of bad debts to be treated as receipts of the trade - article 10, now 14, Income Tax Act
|
| |
| Case No. 20/86 |
Case was ceded.
|
| |
| Case No. 21/86 |
Case was ceded.
|
| |
| Case No. 22/86 |
Case was ceded.
|
| |
| Case No. 23/86 |
Case was ceded.
|
| |
| Case No. 24/86 |
Case was ceded.
|
| |
| Case No. 25/86 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 26/86 |
Application of article 57A(b); Board has no authority to exempt anybody from keeping the records required to be kept by article 42, Income Tax Act, now 19, Income Tax Management Act
|
| |
| Case No. 27/86 |
Case was ceded.
|
| |
| Case No. 28/86 |
Case was ceded.
|
| |
| Case No. 29/86 |
Case was ceded.
|
| |
| Case No. 30/86 |
Case was ceded.
|
| |
| Case No. 31/86 |
Case was ceded.
|
| |
| Case No. 32/86 |
Case was ceded.
|
| |
| Case No. 33a/86 |
Application of article 57A(b), Income Tax Act, now 36(b), Income Tax Management Act; the Board has no authority to exempt anybody from the requirements of article 57A; the physical impossibility to deliver the trade records to the Commissioner, when brought about by appellant's own doing, is not an argument that militates in his favour
|
| |
| Case No. 33b/86 |
Appellant's plea of nullity of the assessments is rejected as it had not been proved that the Commissioner failed the follow the procedure as laid down by article 52(2)(b), Income Tax Act, now article 30 Income Tax Management Act; the Commissioner can equally satisfy the article 52(2)(b) requirements by considering other returns or other evidence, not only a person's trade records; in the absence of a final judgement by the Court, the Board decided to continue to hear the case
|
| |
| Case No. 34/86 |
No valid appeal possible against a deemed distribution order issued under article 16 (later 22, now article 44), Income Tax Act; an appeal can only be made from a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act; legal separation of a company from its shareholders - article 66, Chapter 168
|
| |
| Case No. 35/86 |
The income of a person employed and taxed in a country with which Malta has a Tax Treaty may not to be grossed up or taxed again in Malta
|
| |
| Case No. 36/86 |
Appeal rejected by the Board because of appellant's unreliable records - article 19, Income Tax Management Act; Onus of proof that the assessments were excessive may not be shifted from appellant onto the Commissioner - article 57(3), now 35(3) Income Tax Management Act
|
| |
| Case No. 37/86 |
Case was ceded.
|
| |
| Case No. 38/86 |
Case was ceded.
|
| |
| Case No. 39/86 |
Case was ceded.
|
| |
| Case No. 40/86 |
Case was ceded.
|
| |
| Case No. 41/86 |
Case was ceded.
|
| |
| Case No. 42/86 |
Case was ceded.
|
| |
| Case No. 43/86 |
Whether profits made on shifting of investments fell under article 5(1)(a) or 5(1)(d) - now article 4(1)(a) and 4(1)(c), Income Tax Act; Whether a change in the shareholding of the company was effected solely or mainly for the purpose of obtaining the benefit of the losses incurred in previous years in order to avoid liability to tax - article 27, now article 51, Income Tax Act
|
| |
| Case No. 44/86 |
Case was ceded.
|
| |
| Case No. 45/86 |
Case was ceded.
|
| |
| Case No. 46/86 |
Case was ceded.
|
| |
| Case No. 47/86 |
Case was ceded.
|
| |
| Case No. 48/86 |
Case was ceded.
|
| |
| Case No. 49/86 |
Case was ceded.
|
| |
| Case No. 50/86 |
The Board takes no further cognisance of the case; parties to seek whatever redress they thought fit; Article 44 scheme (regarding deemed distribution orders)
|
| |
| Case No. 51/86 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 52/86 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 53/86 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 54/86 |
The Board takes no further cognisance of the case; parties to seek whatever redress they thought fit; Article 44 scheme (regarding deemed distribution orders)
|
| |
| Case No. 55/86 |
No valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 56/86 |
No valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
|
| |
| Case No. 57/86 |
Case was ceded.
|
| |
| Case No. 58/86 |
Case was ceded.
|
| |
| Case No. 59/86 |
Case was ceded.
|
| |
| Case No. 60/86 |
Case was ceded.
|
| |
| Case No. 61/86 |
Case was ceded.
|
| |
| Case No. 62/86 |
Case was ceded.
|
| |
| Case No. 63/86 |
Onus of proof that the assessments complained of are excessive is on appellant - article 57(3), Income Tax Act, now 35(3) Income Tax Management Act; Proof of alleged deception is to be proved by person alleging such deception
|
| |
| Case No. 64/86 |
Case was ceded.
|
| |
| Case No. 65/86 |
Case was ceded.
|
| |
| Case No. 66/86 |
Case was ceded.
|
| |
| Case No. 67/86 |
Case was ceded.
|
| |
| Case No. 68/86 |
Case was ceded.
|
| |
| Case No. 69/86 |
Case was ceded.
|
| |
| Case No. 70/86 |
Case was ceded.
|
| |
| Case No. 71/86 |
Case was ceded.
|
| |
| Case No. 72/86 |
Case was ceded.
|
| |
| Case No. 73/86 |
Case was ceded.
|
| |
| Case No. 74/86 |
Case was ceded.
|
| |
| Case No. 75/86 |
Case was ceded.
|
| |
| Case No. 76/86 |
Case was ceded.
|
| |
| Case No. 77/86 |
Case was ceded.
|
| |
| Case No. 78/86 |
Case was ceded.
|
| |
| Case No. 79/86 |
Onus of proof during hearing of an appeal before the Board of Special Commissioners - article 57(3), Income Tax Act, now article 35(3), Income Tax Management Act
|
| |
| Case No. 80/86 |
Case was ceded.
|
| |
| Case No. 81/86 |
Case was ceded.
|
| |
| Case No. 1/87 |
Case was ceded.
|
| |
| Case No. 2/87 |
Case was ceded.
|
| |
| Case No. 3/87 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/87 |
Case was ceded.
|
| |
| Case No. 5/87 |
Case was ceded.
|
| |
| Case No. 6/87 |
Case was ceded.
|
| |
| Case No. 7/87 |
Case was ceded.
|
| |
| Case No. 8/87 |
Case was ceded.
|
| |
| Case No. 9/87 |
Case was ceded.
|
| |
| Case No. 10/87 |
Case was ceded.
|
| |
| Case No. 11/87 |
Case was ceded.
|
| |
| Case No. 12/87 |
Case was ceded.
|
| |
| Case No. 13/87 |
Case was ceded.
|
| |
| Case No. 14/87 |
Case was ceded.
|
| |
| Case No. 15/87 |
Case was ceded.
|
| |
| Case No. 16/87 |
Case was ceded.
|
| |
| Case No. 17a/87 |
Assessment procedure in accordance with article 52, Income Tax Act, now 30 and 31, Income Tax Management Act; The Board rejects request for the postponement of the case sine die, pending other cases with similar merits before the First Hall
|
| |
| Case No. 18/87 |
Case was ceded.
|
| |
| Case No. 19/87 |
Case was ceded.
|
| |
| Case No. 20/87 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 21/87 |
Case was ceded.
|
| |
| Case No. 22/87 |
Case was ceded.
|
| |
| Case No. 23/87 |
Case was ceded.
|
| |
| Case No. 24/87 |
Case was ceded.
|
| |
| Case No. 25/87 |
Case was ceded.
|
| |
| Case No. 26/87 |
Case was ceded.
|
| |
| Case No. 27/87 |
Case was ceded.
|
| |
| Case No. 28/87 |
Assessment procedure in accordance with article 52, Income Tax Act - now 30 and 31, Income Tax Management Act
|
| |
| Case No. 29a/87 |
Appeal to the Board of Special Commissioners to be made in duplicate - rule 11, Appeals (Board of Special Commissioners) Rules, 1981
|
| |
| Case No. 29b/87 |
Appeal declared null on four of the five years impugned as the returns had been sent after the submission of the appeal - article 36(a), Income Tax Management Act - and because appellant had not delivered the trade records, required to be kept by article 19 ITMA, to the Commissioner within thirty days of the date of the first sitting - article 36(b), Income Tax Management Act
|
| |
| Case No. 30/87 |
Case was ceded.
|
| |
| Case No. 31/87 |
The "notice of assessment" which is served on a taxpayer is separate and distinct from the "assessment" made by the Commissioner on the departmental working sheet - article 65(1), now article 33(1) Income Tax Management Act; article 62(3), now 30(2) Income Tax Management Act
|
| |
| Case No. 32/87 |
Case was ceded.
|
| |
| Case No. 33a/87 |
Whether appellant had changed the grounds of appeal - rule 11(3) of LN 47/1981; Whether company had failed to deliver to the Commissioner its trade records within thirty days from the first sitting - article 68(c), now 36(c), Income Tax Management Act
|
| |
| Case No. 33b/87 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 34/87 |
A notice of assessment with 'nil' chargeable tax, is not an assessment. A second notice of assessment for the same year of assessment is an original not an additional assessment
|
| |
| Case No. 35/87 |
Income versus capital; whether shares had been acquired with the intention of profit-making by sale - article 5(1)(a), Income Tax Act
|
| |
| Case No. 36/87 |
Case was ceded.
|
| |
| Case No. 37/87 |
Case was ceded.
|
| |
| Case No. 38/87 |
Case was ceded.
|
| |
| Case No. 39/87 |
Case was ceded.
|
| |
| Case No. 40/87 |
Application of article 68(b) - now 36(b), Income Tax Management Act; no assessments can be made in accordance with article 65(5) - now article 33(5), ITMA; delivery of the trade records is to be made "to the Commissioner" within thirty days of the first sitting and not to the Board during the first sitting - article 68 - now 36, Income Tax Management Act
|
| |
| Case No. 41/87 |
Case was ceded.
|
| |
| Case No. 42/87 |
Case was ceded.
|
| |
| Case No. 43/87 |
Case was ceded.
|
| |
| Case No. 44/87 |
Case was ceded.
|
| |
| Case No. 45/87 |
Case was ceded.
|
| |
| Case No. 46/87 |
Case was ceded.
|
| |
| Case No. 47/87 |
Case was ceded.
|
| |
| Case No. 48/87 |
Case was ceded.
|
| |
| Case No. 49/87 |
Case was ceded.
|
| |
| Case No. 50/87 |
Case was ceded.
|
| |
| Case No. 51/87 |
Case was ceded.
|
| |
| Case No. 52/87 |
Case was ceded.
|
| |
| Case No. 53/87 |
Payment made by Government in compensation for the swine compulsorily destroyed because of the African Swine Fever represented substitution of stock and, therefore, was not taxable
|
| |
| Case No. 54/87 |
Onus of proof that the assessment complained of was excessive is on appellant - article 67(3), Income Tax Act, now 35(3), Income Tax Management Act
|
| |
| Case No. 55/87 |
Case was ceded.
|
| |
| Case No. 56/87 |
Case was ceded.
|
| |
| Case No. 57/87 |
Case was ceded.
|
| |
| Case No. 58/87 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 59/87 |
Case was ceded.
|
| |
| Case No. 60/87 |
Onus of proof that the refusal was defective (in this case, because it had not indicated the empowering article for the making of the assessments) was on appellant
|
| |
| Case No. 61/87 |
Case was ceded.
|
| |
| Case No. 62/87 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 63/87 |
Case was ceded.
|
| |
| Case No. 64a/87 |
The Board declared as "in order" a question made during cross-examination about declarations made by appellant company's shareholders
|
| |
| Case No. 64b/87 |
The Board held that it was not enough for accounts be confirmed on oath: these had to be corroborated by supporting documentation; Taxpayers are obliged to retain records for more than nine years, especially where the case is still sub judice; Company did not prove that it had no capital assets on 31 December, 1971 - article 5B(6)(a), now 7(6)(a)
|
| |
| Case No. 65/87 |
No valid appeal may be made to the Board of Special Commissioners unless appellant has been served with a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act; Deemed distribution orders - article 16, now article 43, Income Tax Act
|
| |
| Case No. 66a/87 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 66b/87 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 67/87 |
Case was ceded.
|
| |
| Case No. 1/88 |
Case was ceded.
|
| |
| Case No. 2/88 |
Case was ceded.
|
| |
| Case No. 3/88 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 4/88 |
Case was ceded.
|
| |
| Case No. 5/88 |
Case was ceded.
|
| |
| Case No. 6/88 |
Case was ceded.
|
| |
| Case No. 7/88 |
Case was ceded.
|
| |
| Case No. 8/88 |
Appeal to the Board of Special Commissioners to be made strictly within the time limit prescribed by article 67(1) - now article 35, Income Tax Management Act; the said time limit may not be extended in any way
|
| |
| Case No. 9/88 |
Case was ceded.
|
| |
| Case No. 10/88 |
Case was ceded.
|
| |
| Case No. 11/88 |
The Scheme for the Summary Revision of Best of Judgment Assessments has no force of law; when appellant had applied for the said Scheme the assessments had already become final and conclusive, because the appeal was submitted late: consequently both application under the Scheme and the appeal made to the Board were invalid
|
| |
| Case No. 12/88 |
Case was ceded.
|
| |
| Case No. 13/88 |
Case was ceded.
|
| |
| Case No. 14/88 |
The points regarding the admissibility or otherwise of a lawyer as "amicus curiae" and whether the case was to be continued in view of the liquidation of the company, are to be decided by the Board simultaneously
|
| |
| Case No. 15/88 |
Case was ceded.
|
| |
| Case No. 16/88 |
Case was ceded.
|
| |
| Case No. 17/88 |
Case was ceded.
|
| |
| Case No. 18/88 |
Case was ceded.
|
| |
| Case No. 19/88 |
This case was on a point of fact only and, therefore, the decision is not being published.
|
| |
| Case No. 20/88 |
Case was ceded.
|
| |
| Case No. 21/88 |
Case was ceded.
|
| |
| Case No. 22/88 |
An appeal against deemed distribution orders is null when the Commissioner has not yet issued his decision refusing the objections - article 57(1), now article 35(1) Income Tax Management Act; Appellant had the right to be given the opportunity to prove whether "the main purpose of non-distribution was to provide for the development or expansion of its trade or business from internal sources" - 16(1)(a)(i), now article 43(1)(a)(i), Income Tax Act
|
| |
| Case No. 23/88 |
Case was ceded.
|
| |
| Case No. 24/88 |
Case was ceded.
|
| |
| Case No. 25/88 |
Case was ceded.
|
| |
| Case No. 26/88 |
Case was ceded.
|
| |
| Case No. 27/88 |
Case was ceded.
|
| |
| Case No. 28/88 |
Case was ceded.
|
| |
| Case No. 29/88 |
Case was ceded.
|
| |
| Case No. 30/88 |
The distribution orders were invalid as the company had not been requested for information before these were issued - article 43(1)(a)(i), Income Tax Act; no valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 31/88 |
Case was ceded.
|
| |
| Case No. 32/88 |
Case was ceded.
|
| |
| Case No. 33/88 |
Case was ceded.
|
| |
| Case No. 34/88 |
Case was ceded.
|
| |
| Case No. 35/88 |
Case was ceded.
|
| |
| Case No. 36/88 |
Whether the Commissioner acted according to article 62(2)(b) - now article 30, Income Tax Management Act - when he made the assessments complained of; Case deferred sine die by the Board pending the outcome of a similar case before the Courts
|
| |
| Case No. 37/88 |
No valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 38/88 |
Case was ceded.
|
| |
| Case No. 39/88 |
Case was ceded.
|
| |
| Case No. 40/88 |
Case was ceded.
|
| |
| Case No. 41/88 |
Case was ceded.
|
| |
| Case No. 42/88 |
No valid appeal may be made to the Board of Special Commissioners unless this is entered within the time limit prescribed by - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 43/88 |
The Board suspends the hearing of the case until the procedure under article 44 was finalised
|
| |
| Case No. 44/88 |
Case was ceded.
|
| |
| Case No. 45/88 |
No valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 1/89 |
The Board takes no further cognisance of the case regarding deemed distribution orders after appellant, in the light of Court case nos. 194 and 195, withdraws the appeal - article 43, Income Tax Act
|
| |
| Case No. 2/89 |
The Board takes no further cognisance of the appeal after the Commissioner issued a letter informing appellant company that the deemed distribution orders would not be enforced - articles 43 and 44, Income Tax Act
|
| |
| Case No. 3/89 |
The Board held that: the deemed distribution orders were invalid as the company had never been asked for information on the distributions before the orders had been issued - article 43(1)(a)(i) Income Tax Act; the relative assessments on the shareholders were also null and stood to be cancelled; the company's appeal to the Board was invalid as the Commissioner had not yet sent his refusal of the objection - article 57(1) Income Tax Act, now 35(1), Income Tax Management Act
|
| |
| Case No. 4/89 |
Case was ceded.
|
| |
| Case No. 5/89 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 6/89 |
Case was ceded.
|
| |
| Case No. 7/89 |
Appellant had no right to appeal once the Commissioner had not issued his decision on the objections to the deemed distribution orders - appeal declared null and void - article 43(1) and (5), Income Tax Act; article 35(1), Income Tax Management Act
|
| |
| Case No. 8/89 |
Case was ceded.
|
| |
| Case No. 9/89 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 10/89 |
The Board decided not to take further cognisance of the appeal as appellant did not object against the Commissioner's revised article 44 assessments
|
| |
| Case No. 11/89 |
Case was ceded.
|
| |
| Case No. 12/89 |
Case was ceded.
|
| |
| Case No. 13/89 |
Case was ceded.
|
| |
| Case No. 14/89 |
Case was ceded.
|
| |
| Case No. 15/89 |
No valid appeal possible against a deemed distribution order issued under article 16 (later 22, now article 43), Income Tax Act; an appeal can only be made from a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act; legal separation of a company from its shareholders - article 66, Cap. 168
|
| |
| Case No. 16/89 |
No valid appeal possible against a deemed distribution order issued under article 16 (later 22, now article 43), Income Tax Act; an appeal can only be made from a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act; legal separation of a company from its shareholders - article 66, Chapter 168
|
| |
| Case No. 17/89 |
Case was ceded.
|
| |
| Case No. 18/89 |
Case was ceded.
|
| |
| Case No. 19/89 |
The law does not exempt any person, however illiterate, from the obligation to maintain the records required to be kept by article 19, Income Tax Management Act; the Board substitutes its own assessment for that of the Commissioner - article 35(4), Income Tax Management Act
|
| |
| Case No. 20/89 |
Case was ceded.
|
| |
| Case No. 21/89 |
The Board substitutes its own assessment, based on architect's computation, to the one made by the Commissioner - article 35(4), Income Tax Management Act
|
| |
| Case No. 22/89 |
Case was ceded.
|
| |
| Case No. 23/89 |
Case was ceded.
|
| |
| Case No. 24/89 |
Case was ceded.
|
| |
| Case No. 25/89 |
Case was ceded.
|
| |
| Case No. 26/89 |
Appellant, who suffered from a mental illness during the years under appeal, was held not responsible for his actions and, therefore, any failure on his part to prove that the assessments were excessive could not be held against him
|
| |
| Case No. 27/89 |
Case was ceded.
|
| |
| Case No. 28/89 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act; article 44, Income Tax Act
|
| |
| Case No. 1/90 |
Case was ceded
|
| |
| Case No. 2/90 |
Case was ceded
|
| |
| Case No. 3/90 |
No valid appeal may be made to the Board of Special Commissioners unless the Commissioner has issued the refusal - article 57(1), now article 35(1), Income Tax Management Act; the shareholders' assessments issued as a result of the deemed distribution order are not tantamount to a refusal - article 22A(1) and (5), now 43(1) and (5), Income Tax Act
|
| |
| Case No. 4/90 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 5/90 |
Case was ceded.
|
| |
| Case No. 6/90 |
Gains from sale of land acquired through purchase and through inheritance were deemed to be of an income nature, because of the fact that appellant had divided the land into various plots - article 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case No. 7/90 |
Case was ceded
|
| |
| Case No. 8/90 |
Onus of proof that the assessment complained of was excessive is on appellant - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
|
| |
| Case No. 9/90 |
Case was ceded
|
| |
| Case No. 10/90 |
Case was ceded
|
| |
| Case No. 11/90 |
Onus of proof that the assessment complained of was excessive is on appellant - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
|
| |
| Case No. 12/90 |
Onus of proof that the assessment complained of was excessive is on appellant - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
|
| |
| Case No. 13/90 |
Case was ceded
|
| |
| Case No. 14/90 |
Case was ceded
|
| |
| Case No. 15/90 |
Case was ceded
|
| |
| Case No. 16/90 |
Case was ceded
|
| |
| Case No. 17/90 |
Income is taxed in the year of receipt - no receivability without receipt; the Board not to consider grounds that had not been mentioned in the appeal form; income from long lets is taxable under article 5(1)(f) - now 4(1)(e), and the relative deductions are governed by LN 107/78
|
| |
| Case No. 18/90 |
Deductions allowed only where expense is "wholly and exclusively incurred in the production of the income" - article 13(1), now 14(1) Income Tax Act; interest payable claimed as a deduction is to have been incurred during the year preceding the year of assessment - article 13(1)(a), now 14(1)(a), ITA; the fact that two companies formed part of the same group did not mean that an expense incurred by one company could be said to be related to the income of the other
|
| |
| Case No. 19/90 |
Case was ceded
|
| |
| Case No. 20/90 |
Case was ceded
|
| |
| Case No. 21/90 |
Case was ceded
|
| |
| Case No. 22/90 |
Case was ceded
|
| |
| Case No. 23/90 |
Case was ceded
|
| |
| Case No. 24/90 |
Case was ceded
|
| |
| Case No. 25/90 |
Case was ceded
|
| |
| Case No. 26/90 |
Case was ceded
|
| |
| Case No. 27/90 |
No valid appeal may be made to the Board of Special Commissioners unless one is served with a decision by the Commissioner - article 57(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 1/91 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 2/91 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 3/91 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 4/91 |
The Board suspends the hearing of the case until the procedure under article 44 was finalised
|
| |
| Case No. 5/91 |
Gains from sale of land acquired through purchase and through inheritance were deemed to be of an income nature, because of the fact that appellant had divided the land into various plots in order to maximise his profits - article 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case No. 6/91 |
Case was ceded.
|
| |
| Case No. 7/91 |
Onus of proof that the assessment complained of was excessive is on appellant - article 67(3), Income Tax Act, now 35(3), Income Tax Management Act
|
| |
| Case No. 8/91 |
The Board rejects the appeal and recalculates the "other income" figure - article 35(4), Income Tax Management Act; Owing to inconsistent testimony and incorrect information, the Board imposes full additional tax for late submission of the tax return and for omission of income - article 56(12), Income Tax Management Act
|
| |
| Case No. 1/92 |
Case was ceded
|
| |
| Case No. 2/92 |
Case was ceded
|
| |
| Case No. 3/92 |
Case was ceded
|
| |
| Case No. 4/92 |
An appeal to the Board is null if it is entered beyond the thirty-day time limit prescribed by article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 5/92 |
Case was ceded
|
| |
| Case No. 6/92 |
Whether a payment received for participating in a salvage operation was ex gratia or of an income nature - article 5(1), now 4(1), Income Tax Act
|
| |
| Case No. 7/92 |
Case was ceded
|
| |
| Case No. 8/92 |
Case was ceded
|
| |
| Case No. 9/92 |
Case was ceded
|
| |
| Case No. 10/92 |
Case was ceded
|
| |
| Case No. 11/92 |
Case was ceded
|
| |
| Case No. 12/92 |
Case was ceded
|
| |
| Case No. 13/92 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 14/92 |
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act
|
| |
| Case No. 1/93 |
Case was ceded.
|
| |
| Case No. 2/93 |
Appeal declared null and void because appellant did not file the tax returns by the date on which the appeal was entered - article 68(a), now 36(a), Income Tax Management Act; the appeal form was not submitted in duplicate and was not accompanied by a copy of the refusal - rule 11(2), LN 47/1981; appellant had not delivered to the Commissioner, within 30 days of the first hearing, the records required to be kept by article 19 - article 68(b), now 36(b) Income Tax Management Act
|
| |
| Case No. 3/93 |
Appeal declared null and void because it was not submitted within the time limit prescribed by article 67(1), now 35(1), Income Tax Management Act
|
| |
| Case No. 4/93 |
Case was ceded.
|
| |
| Case No. 5/93 |
Appeal declared null and void because it was not submitted within the time limit prescribed by article 67(1), now 35(1), Income Tax Management Act
|
| |
| Case No. 6/93 |
Case was ceded.
|
| |
| Case No. 7/93 |
Appeal declared null and void because it was not submitted within the time limit prescribed by article 67(1), now 35(1) Income Tax Management Act; the prescribed thirty-day period started when the decision was received by one of the company's employees and not when the managing director opened the letter
|
| |
| Case No. 8/93 |
Appeal declared null and void because it was not submitted within the time limit prescribed by article 67(1), now 35(1) Income Tax Management Act; the prescribed thirty-day period cannot be, in any way extended by the Board; appeal declared null and void also because appellant company had not filed its tax returns for the years complained of by the date the appeal was entered - article 68(a), now 36(a)
|
| |
| Case No. 9/93 |
Case was ceded.
|
| |
| Case No. 10/93 |
Appeal declared null and void because appellant company did not file its tax returns for the years complained of by the date the appeal was entered - article 68(a), now 36(a)
|
| |
| Case No. 11/93 |
Case was ceded.
|
| |
| Case No. 12/93 |
Case was ceded.
|
| |
| Case No. 13/93 |
Case was ceded.
|
| |
| Case No. 14/93 |
Case was ceded.
|
| |
| Case No. 15/93 |
Case was ceded.
|
| |
| Case No. 16/93 |
Case was ceded.
|
| |
| Case No. 17/93 |
Appeal declared null and void because appellant company did not file its tax returns for the years complained of by the date the appeal was entered - article 68(a), now 36(a); appellant, having resided in Malta for eleven years, is considered subject to local income tax
|
| |
| Case No. 18/93 |
Appeal was declared null and void as appellant company did not file its tax returns for the years complained of by the date the appeal was entered - article 68(a), now 36(a), Income Tax Management Act
|
| |
| Case No. 1/94 |
Case was ceded.
|
| |
| Case No. 2/94 |
Case was ceded.
|
| |
| Case No. 3/94 |
The Board gives precedence to the application of the Spontaneous Declaration scheme over a plea of nullity of the appeal; appeal is rejected, as no trade records had been delivered by appellant to the Commissioner within the time limit prescribed by article 36(b), Income Tax Management Act
|
| |
| Case No. 4/94 |
The Board rejected the appeal as appellant company did not keep the books of account as stipulated by article 19, Income Tax Management Act
|
| |
| Case No. 5/94 |
Appeal was rejected as the certified, signed accounts that should have accompanied the return were presented one month after the entering of the appeal - article 36(a), Income Tax Management Act
|
| |
| Case No. 6/94 |
No agreement was considered to have been reached where a proposal made by one party at objection stage is only partially accepted by the other
|
| |
| Case No. 7/94 |
Whether the gain on the resale of an immovable property was of an income or of a capital nature - article 5(1)(a), now 4(1)(a), Income Tax Act
|
| |
| Case No. 8/94 |
Whether the Board can examine a claim that had not formed part of the grounds of objection - Rule 11, LN 173 of 1994
|
| |
| Case No. 8b/94 |
Whether the receipt of bonus shares was of a capital or income nature - article 2, ITA
|
| |
| Case No. 9/94 |
Whether a loss incurred on the sale of shares was of revenue or capital nature - article 4(1)(a), Income Tax Act; Purchase of shares of a loss-making company deemed to constitute a scheme that stood to be disregarded - article 51, Income Tax Act
|
| |
| Case No. 10/94 |
Case was ceded.
|
| |
| Case No. 11/94 |
An expense is allowed as a deduction only if it is "wholly and exclusively incurred in the production of the income" - article 14 and 26, Income Tax Act
|
| |
| Case No. 12/94 |
The Board rejects the Commissioner's invocation of article 36(c) and orders the cancellation of the assessment under appeal as when the Commissioner issued the refusal the company had submitted its return and financial statements
| |
