NO. 1173–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

31ST MAY AND 14TH JUNE, 1940

COURT OF APPEAL–

25TH NOVEMBER, 1940

Sur-tax – Deduction – Annual payments under covenant – Disposition of income – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 27 (1) (b); Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 20 (1) (b).