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1960 (6) TMI 24 - HC - Income TaxExtract: ....... Inland Revenue Commissioners 1958 S.C. 177. And I must say that I agree with them. It is the same point as I have insisted on throughout. Tax is not payable on the right in the future to receive " salaries, fees, wages, perquisites or profits," but only on those things when received. I would therefore dismiss this appeal. Appeal allowed.
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