Pathirannahelage Thilakasiri Weerasinghe vs. Commissioner General of Inland Revenue – CA TAX/0027/2013-2022

The case between Pathirannahelage Thilakasiri Weerasinghe, sole proprietor trading as “Lanka Sportreizen” (Appellant), and the Commissioner General of Inland Revenue, Department of Inland Revenue, Sri Lanka (Respondent), addressed whether the Appellant qualified as a “travel agent” under Section 45(2)(d) of the Inland Revenue Act, No. 10 of 2006, for concessionary tax treatment, and if activities also qualified as “transporting tourists.” It was determined that the Appellant’s role and activities met the statutory criteria for a “travel agent” and thus the concessionary tax rate was applicable; however, no separate entitlement for transporting tourists was established. The decision relied on a substantive interpretation of statutory terms, emphasizing substance over contractual labels, and