Commissioner of Income Tax v Nisbet
Commissioner of Income Tax v Nisbet (Civil Appeal No. 23 of 1951) [1952] EACA 69 (1 January 1952)
The Court of Appeal for Eastern Africa held that a husband permanently separated from his wife could not claim the wife deduction, and voluntary maintenance payments were not deductible under the Ordinance.
- Income Tax Deductions
- Maintenance Payments
- Marital Status For Tax
- Statutory Interpretation
- Personal Deductions
- Income-tax-deductions