Commissioner of Income Tax v Amboni Estates Limited and Others (Civil Appeals Nos. 57, 58, 59, 60, 61 and 62 of 1953) [1955] EACA 66 (1 January 1955)

Income Tax — Company — Questioning of company directors’ remuneration — Derivation of directors’ remuneration — Agreement to pay person share of company’s profits — Whether company expense — Source of company’s income— Source of income of company’s employees — Income Tax (Consolidation) Ordinance, sections 7 and 13.