Commissioner of Income Tax v. Mrs. A. J. Sutherland

Commissioner of Income Tax v. Mrs. A. J. Sutherland nlr vol 53 page 529 [53 NLR 529] – In Commissioner of Income Tax v. Mrs. A. J. Sutherland, Executrix of the Estate of R. W. Sutherland, the court addressed whether a posthumous payment of Rs. 15,750 by a company to the widow of a decea