17TH AND 21ST JULY, 1953

Income Tax, Schedule E – Deductions – Expenses – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule E, Rule 9.

  An Army officer appealed against an assessment to Income Tax under Schedule E in respect of his pay, claiming that, since he was compelled by King’s Regulations to be a member of his regimental mess, a deduction should be allowed under Rule 9, Schedule E, Income Tax Act, 1918, in respect of mess subscriptions which he was obliged to pay.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.