Judgment · jid 6847 · pdb #2036
The Commissioner of Income Tax v Commonwealth Development Finance Company Limited
Civ App 0017/1971 · 1975-05-26
Double Taxation Relief (UK-Jamaica) Order 1965; Taxation of interest income from Jamaican investments; Interpretation of Articles III and VII of the Order; Permanent establishment and industrial/commercial profits; Jurisdictional scope of Jamaican income tax law
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20 May 2026
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75-05-26_the_commissioner_of_income_tax_v_commonwealth_development_finance_company_limited.pdf
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Full metadata
| Cause Number | Civ App 0017/1971 |
|---|---|
| Court | CICA (Civ) |
| Judge | Hercules JA, Luckhoo JA, Zacca JA |
| Parties | The Commissioner of Income Tax v Commonwealth Development Finance Company Limited |
| Judgment Date | 1975-05-26 |
| Subject | Double Taxation Relief (UK-Jamaica) Order 1965; Taxation of interest income from Jamaican investments; Interpretation of Articles III and VII of the Order; Permanent establishment and industrial/commercial profits; Jurisdictional scope of Jamaican income tax law |
| Filename (current) | 75-05-26_the_commissioner_of_income_tax_v_commonwealth_development_finance_company_limited.pdf |
| File MD5 | da3ece5512fc6efc31acd23bb70ccf71 |
| Source pipeline | pdb |
| PDB record ID | 2036 |
| PDB URL | https://judicial.ky/n0c-storage/judgments-repository/75-05-26_the_commissioner_of_income_tax_v_commonwealth_development_finance_company_limited.pdf |