Privy Council.

Judgment delivered 17 April 1986.

Income tax – Reinstatement of teacher after period of suspension – Taxation of back pay – Whether assessable as income of year received or years when earned – Income Tax Ordinance (Trinidad and Tobago), sec. 2, 5, 6.

  This was an appeal by the Revenue against a decision of the Court of Appeal of Trinidad and Tobago that arrears of salary paid to a teacher on his reinstatement after a period of suspension were assessable as part of his income for each year to which the arrears related.

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