HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

1ST AND 2ND DECEMBER, 1965

Income Tax, Schedule D – Trade – Whether new trade commenced – Onus of proof – Income Tax Act, 1952 (15 &16 Geo. VI & 1 Eliz. II, c. 10), Sections 127, 128 and 142.

Income Tax – Procedure – Appeal – Case Stated – Affidavits to supplement or contradict Case Stated not admissible.

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