Commissioners of Inland Revenue v Dowdall O’Mahoney & Co, Ltd – [1952] UKHL TC_33_259 25 February 1952
Excess Profits Tax-Branch business in United Kingdom carried on by company resident in Eire-Eire taxes paid on profits of main business and of United Kingdom branches-Whether deduction from profits of United Kingdom branches permissible in respect of proportion of such taxes attributable to those profits.
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