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1967 (1) TMI 78 - HC - Income TaxExtract: .......cide upon a consideration of all the relevant evidence before them and the proper inferences to be drawn from that evidence. For these reasons I would dismiss this appeal. Appeal dismissed. Solicitors Solicitor of Inland Revenue; William A. Crump & Son for Morton, Smart, MacDonald & Milligan, Edinburgh, and L. Mackinnon & Son, Aberdeen.
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