Andermatt Investments Pte Ltd v Comptroller of Income Tax

JurisdictionMalaysia
CourtCourt of Appeal (Malaysia)
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2 cases
  • JD v Comptroller of Income Tax
    • Singapore
    • District Court (Singapore)
    • 30 April 2004
    ...as a deduction from income from another source. 32 The Court of Appeal in Andermatt Investments Pte Ltd v. Comptroller of Income Tax (1995) 2 MSTC 7287 (page 24 of RBA), affirmed the decision of the High Court. The Court of Appeal stated that under section 14(1)(a), there must be a direct l......
  • IA v Comptroller of Income Tax
    • Singapore
    • District Court (Singapore)
    • 14 October 2004
    ...and exclusively incurred in the production of income. The Court of Appeal in Andermatt Investments Pte Ltd v. Comptroller of Income Tax (1995) 2 MSTC 7287 stated that under section 14(1)(a), “there must be a direct link between the money borrowed (expenses) and the income 88 In another case......

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