P.T. Weerasinghe v. Commissioner General of Inland Revenue – CA TAX/0002/2013-2022

In the case between P.T. Weerasinghe (Lanka Sportreizen) and the Commissioner General of Inland Revenue, the court addressed whether Lanka Sportreizen, in its activities with SriLankan Airlines, qualified as a “travel agent” under section 45(2)(d) of the Inland Revenue Act, No. 10 of 2006, thereby entitling it to a concessionary tax rate of 15%. The court also considered whether the company engaged separately in “transportation of tourists” for the same concession. It was held that Lanka Sportreizen qualifies as a “travel agent” and is entitled to the reduced tax rate regarding activities with SriLankan Airlines, but no concession applied for the “transportation of tourists” as a distinct business, as that was not separately established. The principle reaffirmed is that statutory interpret