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1942 (4) TMI 13 - DSC - Income Tax
Extract:
.......done something illegal, id est, that they had fixed a yearly sum instead of a capital sum. If the absence of any such finding by the Commissioners, I do not see that it is open to this Court to say that the sum fixed is other than a capital sum, and consequently I agree that the appeal fails. Appeal dismissed. Leave to appeal to the House of Lords.