NO. 801.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

4TH MARCH, 1931.

COURT OF APPEAL.–

5TH, 6TH, 7TH AND 8TH MAY, AND 8TH JUNE, 1931.

Income Tax, Schedule D – Corporation Profits Tax – Deduction in computing profits – Payment in respect of cancellation of agency-contract.

  By agreements made in 1910 and 1914 the Appellant Company appointed another limited company as its agents in Persia and the East, for a period of years, upon the terms (inter alia) that the agents should be remunerated by commission at specified rates.

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