NLR-Volume-58
Commissioner of Income Tax v. Peiris
Commissioner of Income Tax v. Peiris nlr vol 58 page 4 [58 NLR 4] – In the case between The Commissioner of Income Tax (Appellant) and J. L. D. Peiris (Respondent), the court considered whether, upon death, a person ceases to carry on a business within the meaning of
