NO. 1167–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

10TH, 11TH, 15TH AND 16TH OCTOBER, 1940

Income Tax, Schedule D – Profits of trade – Deduction – Expenses of litigation in defending title to property – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3.

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