Johnson and Johnson (Private) Limited vs The Commissioner General of Inland Revenue – CA TAX/0002/2018-2022

In the case between Johnson and Johnson (Private) Limited (Appellant) and the Commissioner General of Inland Revenue, Department of Inland Revenue, Sri Lanka (Respondent), the court addressed the issues of whether the Tax Appeals Commission’s (TAC) determination was time-barred, the eligibility of the Appellant for income tax exemption under Section 13(b)(ii) of the Inland Revenue Act (considering the Double Taxation Avoidance Agreement between India and Sri Lanka), the applicability of concessionary export tax rates under Section 51, and the correctness of the TAC’s affirmation of tax assessments. It was held that the TAC’s determination was not time-barred; the Appellant, as a branch of a non-resident Indian company, was not entitled to either the offshore business tax exemption or the c