Commissioner of Income Tax v. Baddrawathie Fernando Charitable Trust

Commissioner of Income Tax v. Baddrawathie Fernando Charitable Trust nlr vol 63 page 409 [63 NLR 409] – In Commissioner of Income Tax v. Baddrawathie Fernando Charitable Trust, the dispute concerned whether the income of the trust was exempt from income tax under section 7(1)(c) of the Income Tax Ordina