The Law Reports (Appeal Cases)
[1945] AC 1
[PRIVY COUNCIL.]
TRINIDAD LAKE ASPHALT OPERATING COMPANY, LIMITED APPELLANT; AND COMMISSIONERS OF INCOME TAX FOR TRINIDAD AND TOBAGO RESPONDENTS.
ON APPEAL FROM THE SUPREME COURT OF TRINIDAD AND TOBAGO.
1944 Oct. 17.
VISCOUNT SIMON, L.C., LORD WRIGHT, LORD PORTER, LORD SIMONDS and LORD GODDARD.
Trinidad and Tobago
— Revenue
— Income tax
— Company
— Dividend
— Transmission to non-resident abroad
— Cancellation of equal debt
— Book entries
— Liability of company to tax as statutory agent
—
Income Tax Ordinance, Revised Ordinances, 1940, (c. 33), No. 1, ss. 5, 30.
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