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In ZF v Comptroller of Income Tax 2010 SGCA 48, the Singapore Court of Appeal held that the appellant's prefabricated dormitories, which were both portable and demountable and intended to be used as temporary accommodation, were "plant" within the meaning of sections 19 and 19A of the Income Tax Act (the ITA"
This is an appeal by ZF (the "appellant") against the decision of the Income Tax Board of Review (the "Board") which held that certain prefabricated dormitories were not "plant" within the meaning of sections 19 and 19A of the Income Tax Act (the "Act") in the context of the appellant's trade
