Primus v The Board of Inland Revenue

• Jurisdiction: Trinidad & Tobago
• Judge: Barnes, S.C.,Burke, Mem.,Dean-Maharaj, Mem.
• Judgment Date: 01 January 1995
• Court: Tax Appeal Board (Trinidad and Tobago)
• Docket Number: Nos. I 278 — I 279 of 1991
• Date: 01 January 1995

Tax Appeal Board

Barnes, S.C.; Burke, Mem.; Dean-Maharaj, Mem.

Nos. I 278 — I 279 of 1991

Primus

and

The Board of Inland Revenue

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...