Tico Ltd v Inland Revenue Commissioner

JurisdictionTrinidad & Tobago
CourtSupreme Court (Trinidad and Tobago)
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1 cases
  • 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......

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