NO. 1143–HIGH COURT OF JUSTICE (KING’s BENCH DIVISION)–

3RD MAY, 1940

Income Tax, Schedule D – Profits of trade – Deduction – Difference between rent payable for former branch premises and rent received under sub-lease – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I & II, Rule 3.