The Law Reports (Appeal Cases)
[1963] AC 127
[PRIVY COUNCIL]
COMMISSIONER OF INLAND REVENUE APPELLANT; AND A. W. DAVITH APPUHAMY RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF CEYLON.
1962 Nov. 12
VISCOUNT RADCLIFFE, LORD EVERSHED, LORD JENKINS, LORD DEVLIN and the RT. HON. L. M. D. DE SILVA.
Ceylon
— Revenue
— Income tax
— Business
— Legal expenses incurred in contesting ownership of
— Whether permissible deduction in ascertaining profits of business
—
Income Tax Ordinance (Ceylon), c. 188 (Legislative Enactments of Ceylon, 1956 Rev., c. 242), ss. 9 (1), 10 (b).
Revenue
— Income tax
— Expenses
— Company
— Legal expenses in contesting ownership of
— Appeal from Ceylon.