LOCHGELLY IRON & COAL COMPANY LTD. v CRAWFORD (Surveyor of Taxes).(1) (1911-1915) 6 TC 267
NO. 347.–COURT OF SESSION (SCOTLAND) FIRST DIVISION.–
30th October, 1912, and 18th March, 1913.
Income Tax. – Profits of Trade. – Deductions. A Company, member of a Coalowners’ Association, claims allowance of certain contributions representing levies made by the Association and expended (1) in defraying expenses of the Conciliation Board (Scotland), (2) in paying subscriptions to the Mining Association of Great Britain, and (3) in experimenting with coal dust.