Johnson and Johnson (Private) Limited vs The Commissioner General of Inland Revenue – CA TAX/0039/2019-2022

The case between Johnson and Johnson (Private) Limited (Appellant) and the Commissioner General of Inland Revenue, Sri Lanka (Respondent), addressed the issues of (1) whether a Tax Appeals Commission determination was time-barred under the Tax Appeals Commission Act; (2) whether the Appellant, as a non-resident with a Sri Lankan branch, was entitled to income tax exemptions under the Inland Revenue Act and DTAA provisions; (3) eligibility for a concessionary tax rate on export income; and (4) whether errors existed in the Tax Appeals Commission’s decision. It was determined that statutory time limits for Tax Appeals Commission determinations are directory and not mandatory, and non-compliance does not invalidate the determination absent legislative sanction. It was also held that the incom