Savundranayagam vs. The Commissioner of Income Tax

Savundranayagam vs. The Commissioner of Income Tax nlr vol 56 page 457 [56 NLR 457] – The case between Emil Savundranayagam (Plaintiff/Appellant) and the Commissioner of Income Tax (Defendant/Respondent) addressed the issue of whether payments received under a c.i.f. contract, which in