No. 1308–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

15TH, 16TH, 17TH AND 23RD JANUARY, 1945

Income Tax, Schedule D – Profits of profession – Deduction – Firm of chartered accountants – Legal costs in connection with successful defence of partner in criminal proceedings for conspiracy to defraud Revenue – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3.

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