Commissioner of Inland Revenue vs A. S. Navaratnarajah

Commissioner of Inland Revenue vs A. S. Navaratnarajah nlr vol 73 page 465 [73 NLR 465] – In the case between The Commissioner of Inland Revenue (Appellant) and A. S. Navaratnarajah (Respondent), the court addressed the interpretation of Section 18(1)(e) of the Income Tax Ordinance, specif