Davson & Company Ltd v Commissioners of Inland Revenue
| Jurisdiction | Guyana |
| Date | 1959 |
| Year | 1959 |
| Court | Supreme Court (British Guiana) |
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1 cases
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Inland Revenue Commissioners v Davson
...was “not intended to mean dividends derived from the sale of capital assets or from capital profits but from trading profits” [ (1959), 1 W.I.R. 330, at p. 337; 1959 L.R.B.G. 325, at p. 333]. This conclusion is no doubt based. partly on the conclusion arrived at by the Full Court that the ......