NO. 334.–COURT OF SESSION (SCOTLAND) FIRST DIVISION.–

30th October, 1912.

Income Tax (Schedule D). – Deduction. A person assessed under Schedule D in respect of the profits derived from letting  p. 129   her house furnished, claimed to be allowed as a deduction the amount of rent paid by her for another furnished house in which she lived while her own was let.

  

  Held, that the deduction claimed was inadmissible.

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