No. 1408–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

20TH AND 21ST MAY AND 6TH JUNE, 1946

COURT OF APPEAL–

10TH, 11TH AND 12TH MARCH AND 2ND APRIL, 1947

HOUSE OF LORDS–

19TH, 20TH, 22ND AND 23RD APRIL AND 14TH JULY, 1948

Income Tax, Schedule D, and Excess Profits Tax – Deduction – Expenses in connection with Excess Profits Tax appeal to Commissioners – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3(a); Finance (No. 2) Act, 1939 (2 & 3 Geo. VI, c. 109), Sections 14(1) and 18.