Atherton (H M Inspector of Taxes) v British Insulated and Helsby Cables, Limited – [1925] UKHL TC_10_155 11 December 1925
Income Tax, Schedule D-Profits of trade-Deduction-Income Tax Act, 1842 (5 & 6 Viet., c. 35), Section 100, Schedule D, Case I, Rule 3, and Cases I and II, Rule 1, and Section 159.
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