No. 1306–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

28TH MARCH, 1944

COURT OF APPEAL–

31ST OCTOBER AND 1ST NOVEMBER, 1944

Income Tax, Schedule D – Deduction – Professional shorthand writer – Expenses of illness – Validity of assessment and notice of assessment – Appeal against assessment – Onus of proof – Case Stated signed by one Commissioner – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Sections 137 and 149; Schedule D, Cases I and II, Rule 3 (a) and (b).

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