Commissioner of Inland Revenue v. South Western Omnibus Co. Ltd.

Commissioner of Inland Revenue v. South Western Omnibus Co. Ltd. nlr vol 68 page 339 [68 NLR 339] – In the case of The Commissioner of Inland Revenue v. South Western Omnibus Co. Ltd., the court addressed the deductibility of compulsory payments termed “gratuities” under section 40 of the Motor Tran