No. 855.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

17TH AND 18TH JANUARY, 1933

Income Tax – Annual payments – Capital or income – Procedure in making assessments – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 125 and Rule 21 of the General Rules; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 26.

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