Hearings
Ceylon
12 Nov 1962 [1963] AC 127; [1962] 3 WLR 1425; [1963] 1 All ER 69, PC
Inland Revenue Comr v Appuhamy
Subject Matter
REVENUE — 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)