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Singapore

Changi Airport Group (singapore) Pte Ltd v Comptroller of Income Tax

[2025] SGHC(A) 20
JurisdictionSingapore
Year2025
Statusunclear

Key Principle

Revenue Law — Income taxation — Appeals — Whether expenditure eligible for capital allowance — Whether asset considered “plant” or structure

Area of Law

Revenue Law

Related Cases

Asia Development Pte Ltd v The Attorney-General [2020] SGCA 22
HSBC Institutional Trust Services (singapore) Limited v the Chief Assessor [2020] SGCA 10
BML v Comptroller of Income Tax [2018] SGCA 53

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