J. M. Rajaratnam vs The Commissioner of Inland Revenue

J. M. Rajaratnam vs The Commissioner of Inland Revenue nlr vol 73 page 128 [73 NLR 128] – The case between J. M. Rajaratnam (Appellant) and The Commissioner of Inland Revenue (Respondent) addressed the issue of whether annual payments of Rs. 1,500 made by the appellant to his two brothers