Primus v The Board of Inland Revenue
Jurisdiction | Trinidad & Tobago |
Court | Tax Appeal Board (Trinidad and Tobago) |
Judge | Barnes, S.C.,Burke, Mem.,Dean-Maharaj, Mem. |
Judgment Date | 01 January 1995 |
Date | 01 January 1995 |
Docket Number | Nos. I 278 — I 279 of 1991 |
Tax Appeal Board
Barnes, S.C.; Burke, Mem.; Dean-Maharaj, Mem.
Nos. I 278 — I 279 of 1991
Revenue law - Income tax Assessment of travelling expenses — Respondent contended that the appellant failed to satisfy the respondent that the sum of $43,302.00 claimed as travelling expenses were wholly, exclusively and necessarily incurred in the production of the appellant's income for the year 1983 — Appellant appealed — Whether an expenditure of $43,302.00 claimed as travelling expenses was a proper charge to be deducted in arriving at the appellant's chargeable income for the year of income 1983 — Decision that the sum claimed as travelling expenses were not wholly, exclusively and necessarily incurred in the production of the appellant's income for the year 1983 — Appeals dismissed.
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