The Woodend (K. V. Ceylon) Rubber and Tea Company Ltd. vs The Commissioner of Inland Revenue

The Woodend (K. V. Ceylon) Rubber and Tea Company Ltd. vs The Commissioner of Inland Revenue nlr vol 73 page 241 [73 NLR 241] – In The Woodend (K. V. Ceylon) Rubber and Tea Company Ltd. v. The Commissioner of Inland Revenue, the court addressed whether an additional 33.75% tax levied on remittances by a non-resident company vi