No. 1182 – HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

2ND AND 3RD APRIL, 1941

Income Tax, Schedule D – Profits of trade – Deduction – Sale of goods or profit à prendre – ‘Rent…in respect of any easement’ – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Case I and II, Rule 3; Finance Act, 1934 (24 & 25 Geo. V, c. 32), Section 21.