Rajapakse V. Commisioner Of Income Tax

1934 Present: Dalton and Drieberg J J.

RAJAPAKSE v. COMMISSIONER OF INCOME TAX.

S. C. (50)-Income Tax.

    Income Tax-Deduction for expenses incurred-Advocate practising in Supreme Court-Claim -for travelling from residence to the Courts- Meaning of the term "place of business"-Ordinance No. 2 of 1932, s. 10 (a).

The expenses incurred by an advocate in travelling, from premises in which he resides and has his chambers, to the Supreme Court are not costs of travelling between his residence and place of business within the meaning of section 10 (o) of the Income Tax Ordinance.

THIS was a case stated for the opinion of the Supreme Court under the provisions of section 74 of the Income Tax Ordinance, 1932.

The appellant is an advocate residing at Rosmead place, Colombo, and practising before the Supreme Court at Hulftsdorp. In returning the profits from his profession he claimed certain deductions including rent of chambers in his house and the cost of travelling to and from chambers to the Supreme Court, sitting in its appellate capacity at Hulftsdorp. He was allowed a deduction in respect of his chambers, but was ref

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