The Law Reports (Appeal Cases)
[1980] AC 360
[PRIVY COUNCIL]
HOCK HENG CO. SDN. BERHAD APPELLANT AND DIRECTOR-GENERAL OF INLAND REVENUE RESPONDENT
[ON APPEAL FROM THE FEDERAL COURT OF MALAYSIA]
1978 Dec. 18;
1979 Jan. 31
1979 Jan. 31
Lord Diplock, Viscount Dilhorne, Lord Hailsham of St. Marylebone, Lord Edmund-Davies and Lord Russell of Killowen
Revenue
— Income tax
— Double taxation relief
— Company resident in Malaysia with branch in Singapore
— Double taxation agreement
— All income of company taxable in Malaysia except Singapore profits
— Computation of chargeable income
— Losses incurred in Singapore in year of assessment
— Whether deductible
—
Income Tax Act 1967 (No. 47 of 1967), s. 3 (a)
—
Double Taxation Relief (Republic of Singapore) Order 1966 (P.U. 385), art. XVII. 1