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NE v Comptroller of Income Tax [2006] SGHC 199
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[2006] SGHC 199
General Division of the High Court of Singapore7 Nov 2006DA 24/2005
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“ness expense as it was not “wholly and exclusively” incurred for the production of income: see ss 14(1), 15(1)(b) and 15(1)(f) of the Income Tax Act 1947 (2020 Rev Ed); NE v Comptroller of Income Tax [2006] SGHC 199 at [10] (the purpose of the expenditure is relevant to whether an expense was wholly and exclusively inc”
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Judgment Header
NE v Comptroller of Income Tax [2006] SGHC 199
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Case No: DA 24/2005
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Court: General Division of the High Court of Singapore
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Decision Date: 2006-11-07
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