Tico Ltd v Inland Revenue Commissioner
| Jurisdiction | Trinidad & Tobago |
| Date | 1960 |
| Year | 1960 |
| Court | Supreme Court (Trinidad and Tobago) |
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Law v Board of Inland Revenue
- Trinidad & Tobago
- Tax Appeal Board (Trinidad and Tobago)
- 11 June 1983
...LAW SHIPPING CO. V. I.R.C. (1923), 12 T.C. 621 (“the LAW SHIPPING, CASE”), which was followed by Hyatali, J., in TICO LTD. V. I.R.C. (1960), 2 W.I.R. 473. 42 The effect of the case law is summarised by Wheatcroft in “The Law of Income Tax, Surtax and Profits Tax”, page 1267, para. 1–543, wh......