Speldewinde (Commissioner Of Income Tax) v J L D Peiris

Subject Matter

REVENUE — Ceylon — Revenue — Income tax — Business — Cessation on death — Computation of statutory income — Correct statutory basis — Income Tax Ordinance (Legislative Enactments of Ceylon, 1938, c. 188), s. 11 (1), (2), (6) (a) (b).

REVENUE — Income tax — Discontinuance of trade.