Boarland (H.M. Inspector of Taxes) v Kramat Pulai, Ltd.Commissioners of Inland Revenue v Kramat Pulai, Ltd.Commissioners of Inland Revenue v Southern Malayan Tin Dredging, Ltd.Commissioners of Inland Revenue v Malayan Tin Dredging, Ltd.(1) (1952-1955) 35 TC 1
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
14TH AND 15TH OCTOBER, 1953
Income Tax, Schedule D – Profits Tax – Pamphlet containing ‘Chairman’s Supplementary Remarks’ criticising policy and acts of Government then in office – Whether expenses of printing, circulating and publishing pamphlet admissible as a deduction in computing profits – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3 (a) – Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Section 20 (1).