No. 1176–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

19TH AND 20TH MARCH, 1941

Income Tax, Schedule D – Profits of trade – Profit on sale of property remaining on loan with purchaser – Valuation of debt – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3.

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