The Law Reports (Appeal Cases)
[1973] AC 428
[PRIVY COUNCIL]
COMPTROLLER-GENERAL OF INLAND REVENUE APPELLANT AND ALAN RICHARD KNIGHT RESPONDENT
[ON APPEAL FROM THE FEDERAL COURT OF MALAYSIA]
1972 July 3;
26
Lord Wilberforce, Lord Pearson, Lord Kilbrandon, Lord Salmon and Sir Richard Wild
Malaysia
— Revenue
— Income tax
— Redundancy payment
— Whether payment made as consideration for abrogating a service agreement
— Whether taxable as income
—
Income Tax Ordinance 1947 (No. 48 of 1947), ss. 10 (1) (b), (2) (a), 13 (1) (i)