Judicial Committee of the Privy Council.

Judgment delivered 15 February 1984.

Income tax – Singapore – Property tax – Profit and loss account – Housing developers – Completed contract method of accounting – Whether property tax should be treated as part of costs attributable to a development, or as a general administration expense.

  This was an appeal by the taxpayer company from a decision of the Court of Appeal of Singapore concerning the treatment of property tax in the profit and loss accounts of the taxpayer company.

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