Colombo Electric Tramways and Lighting Co., Ltd. v. Commissioner of Inland Revenue

Colombo Electric Tramways and Lighting Co., Ltd. v. Commissioner of Inland Revenue nlr vol 66 page 313 [66 NLR 313] – In Colombo Electric Tramways and Lighting Co., Ltd. v. Commissioner of Inland Revenue, the court addressed whether gratuity payments made to employees following the cessation of the tramcar service bu