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1941 (12) TMI 26 - DSC - Income TaxExtract: .......ought to be overruled. It follows from what we have already said that those decisions were in our opinion correct in so far as they deal with the same questions as those raised in the present appeal. We agree with the conclusions of Macnaghten, J., and the appeal must be dismissed with costs. Appeal dismissed. Leave to appeal to the House of Lords.
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