The Commissioner of Inland Revenue vs. The Woodland (K.V. Ceylon) Rubber & Tea Company Ltd.

The Commissioner of Inland Revenue vs. The Woodland (K.V. Ceylon) Rubber & Tea Company Ltd. nlr vol 70 page 294 [70 NLR 294] – In The Commissioner of Inland Revenue v. The Woodland (K. V. Ceylon) Rubber & Tea Company Ltd., the court addressed whether the imposition of a 33⅓ percent tax on remittances under section 57(C) of th