Speldewinde v. Peiris

Speldewinde v. Peiris nlr vol 59 page 193 [59 NLR 193] – In the case of C. A. Speldewinde, Commissioner of Income Tax v. J. L. D. Peiris, Executor of the Estate of Mrs. N. C.-Peiris, the court addressed whether, upon the death of an individual carrying on a