Singapore: Cement silo is not a “plant” for capital allowance purposes (court decision)
Income Tax Board of Review held that a cement silo was not a “plant” for purposes of a capital allowance claim
Capital allowance purposes (court decision)
The Income Tax Board of Review held that a cement silo was not a “plant” for purposes of a capital allowance claim under Section 19A of the Singapore Income Tax Act 1947.
The case is: GEY v. Comptroller of Income Tax [2022] SGITBR 1
Read a January 2023 report [PDF 331 KB] prepared by the KPMG member firm in Singapore
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