Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1945 (1) TMI 16 - Other - Income Tax
Extract:
.......way of explanation of the decision in Colquhoun v. Brooks, and they would only show that the appellant company, if it was only a sleeping partner in Wallace and Company of Bombay, could not be regarded as carrying on that business in the United Kingdom. The appeal fails and is dismissed with costs. Leave to appeal to His Majesty in Council granted.