NO. 1420–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

8TH AND 9TH JULY, 1948

COURT OF APPEAL–

24TH, 25TH AND 26TH NOVEMBER, 1948

Income Tax, Schedule D – Deduction – Liability for replacement of equipment used in trade but owned by third party – Sums not actually expended – Income Tax Act, 1918 (8 & 9 Geo. V. c. 40), Schedule D, Cases I and II, Rule 3.

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