Alliance and Dublin Consumers' Gas Company v Davies
| Jurisdiction | Ireland |
| Judgment Date | 30 March 1926 |
| Date | 30 March 1926 |
| Court | High Court (Irish Free State) |
H. C.,
Alliance and Dublin Consumers' Gas Co
and
Davies
Deductions - Statutory company - Reserve fund - Realisation of investments - Loss incurred - Whether allowable deduction - Loss not arising out of company's trade - Alliance Dublin Gas Act, 1883 (46 47 Vict., c. cix), s. 32 - Income Tax Act, 1918 (8 9 Geo. V., c. 40), Sch. D, r. 3 (e) of Rules applicable to Cases I. and II.
The Alliance & Dublin Gas Act, 1883 (46 & 47 Vict., c. cix), fixed the standard prices to be charged by the Alliance Gas Company for gas, and...
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3 cases
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Agricultural Credit Corporation, Ltd v Vale
...(13) [1923] 2 K. B. 447. (14) 31 Sc. L. R. 219. (15) 6 F. 894. (16) [1933] A. C. 139. (17) 44 T. L. R. 630. (18) [1929] S. C. 419. (19) [1926] I. R. 372. (20) [1926] I. R. (21) 25 T. L. R. 709. (22) [1928] A. C. 132. (23) [1910] S. C. 906. (24) [1923] 2 K. B. 447. (25) 56 I. L. T. R. 25. (2......
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Olhausen v Irish Exporters and Importers Ltd
... ... tax - Corporation profits tax - Limited Liability Company - Promotion of private company limited by shares - Whether ... on the 28th June, 1940, and the 18th June, 1941, at Dublin Castle, for the purpose of hearing appeals, the Irish ... of the Bosphorus." 'The case of Alliance and Dublin Consumers Gas Co. v.Davies (1) also shows that ... ...
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O’Dwyer (Inspector of Taxes) and the Revenue Commissioners v Irish Exporters and Importers Ltd (In Liquidation)
...Agricultural Credit Corporation v Vale 2 ITC 46, [1935] IR 681. Alliance and Dublin Consumer’s Gas Company v R G Davis 1 ITC 114, [1926] IR 372. Californian Copper Syndicate v Harris 5 TC 159, 6F Commissioners of Inland Revenue v The Budderpore Oil Company Ltd 12 TC 467. Commissioners of In......