Chivers & Sons, Ltd. v. Commissioner of Income Tax

Chivers & Sons, Ltd. v. Commissioner of Income Tax nlr vol 39 page 342 [39 NLR 342] – In the case between Messrs. Chivers & Sons, Limited and the Commissioner of Income Tax, the court addressed the issue of whether a local firm, F. X. Pereira & Sons, acted as an agent on behalf of the