Home Case Index All Cases Income Tax Income Tax + DSC Income Tax - 1954 (11) TMI DSC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1954 (11) TMI 49 - DSC - Income TaxExtract: .......k-in-trade, lay below the surface of the ground on that particular plot of land. I should have thought that to describe that property as stock-in-trade would be quite inappropriate. For these reasons, I feel that it is impossible to support the judgment of Harman, J., and I agree with the judgments which have already been delivered. Appeal allowed.
|