Dolan v A.B. Company Ltd
| Jurisdiction | Ireland |
| Judgment Date | 01 January 1970 |
| Date | 01 January 1970 |
| Court | Supreme Court |
(S.C.)
Dolan
and
A.B. Ltd
Profits - Method of computation - Capital or revenue expenditure - Exclusive trading contracts - Payments by petrol company to retailers to secure their agreement to purchase petrol from company exclusively for periods of years - Whether payments should be deducted from receipts in calculating company's profits - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), s. 209; r. 3 (f) applicable to Cases I and II (Sch. D.) - Finance Act, 1929 (No. 32 of 1929), s. 9.
The taxpayer, a wholesale oil company, sold its petrol to retailers pursuant to contracts whereby each retailer, in consideration of a sum of money paid to him by the taxpayer, agreed to buy from the taxpayer only all the petrol required by the retailer during a...
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2 cases
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Sanbra Fyffe Ltd v O'Sullivan
...of some value. The payments were not made in connection with the method of dealing with customers as were those in Dolan v. A.B. Limited (1969) I.R.282. 17 The taxpayers claimed that they were entitled to an initial allowance of one-fifth of the expenditure if their claim to be allowed to d......
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Oval Topco Ltd v Health Service Executive
...context. The general approach of the courts is well illustrated in the judgment of Budd J. in the Supreme Court in Dolan v. A. B. Ltd. [1969] I.R. 282 at p. 371 where he said: “Broadly speaking, it may be said that capital expenditure generally has or is expected to have lasting results, th......