Judgment · jid 6946 · pdb #2105
Commissioner of Income Tax v Trustees of Seramco Limited Superannuation Fund
Civ App 0009/1969 · 1973-12-20
Validity of approval of superannuation fund under Income Tax Law; Whether fund was established under irrevocable trust; Artificial or fictitious transactions under Section 10(1); Right of appeal under Section 63(3) of the Income Tax Law
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20 May 2026
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73-12-20_commissioner_of_income_tax_v_trustees_of_seramco_limited__ors.pdf
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Full metadata
| Cause Number | Civ App 0009/1969 |
|---|---|
| Court | CICA (Civ) |
| Judge | Edun JA, Luckhoo JA, Smith JA |
| Parties | Commissioner of Income Tax v Trustees of Seramco Limited Superannuation Fund |
| Judgment Date | 1973-12-20 |
| Subject | Validity of approval of superannuation fund under Income Tax Law; Whether fund was established under irrevocable trust; Artificial or fictitious transactions under Section 10(1); Right of appeal under Section 63(3) of the Income Tax Law |
| Filename (current) | 73-12-20_commissioner_of_income_tax_v_trustees_of_seramco_limited__ors.pdf |
| File MD5 | 006dcfdc2040fa7a2cb859db4ba39db6 |
| Source pipeline | pdb |
| PDB record ID | 2105 |
| PDB URL | https://judicial.ky/n0c-storage/judgments-repository/73-12-20_commissioner_of_income_tax_v_trustees_of_seramco_limited__ors.pdf |