NLR-Volume-48
Wickremesinghe v. The Commissioner of Income Tax
Wickremesinghe v. The Commissioner of Income Tax nlr vol 48 page 481 [48 NLR 481] – In the case between Wickremesinghe (Appellant) and the Commissioner of Income Tax (Respondent), the court addressed the issue of whether a fee paid to the deceased for acting as an arbitrator constitu