Speldewinde v. Savundaranayagam

Speldewinde v. Savundaranayagam nlr vol 59 page 25 [59 NLR 25] – In C. A. Speldewinde, Commissioner of Income Tax v. Emil Savundaranayagam, the court addressed whether funds received by a respondent under a mistake of fact—specifically involving forged shipping and