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1930 (5) TMI 8 - HC - Income Tax
Extract:
.......hat throughout, in the Courts below, the latter deeds only have been founded upon, it is not open to the appellant to assert before their Lordships' Board that the deed of June 9, 1894, has any relation to the matter. 7. In their Lordships' opinion the appeal must be dismissed with costs, and they will humbly advise His Majesty accordingly.