COURT OF SESSION (FIRST DIVISION)–

28TH AND 29TH NOVEMBER, AND 7TH DECEMBER, 1961

Income Tax, Schedule D – Discontinuance – Valuation of trading stock – Hire-purchase debts – Whether whole amount of outstanding hire-purchase instalments attributable to trading stock – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c.10), Section 143.

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