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Inland Revenue v John Dow Stuart, Ltd [1949] UKHL TC_31_274 (14 December 1949)

Commissioners of Inland Revenue v John Dow Stuart, Ltd – [1949] UKHL TC_31_274 14 December 1949

Income Tax-Deduction-Excess Profits Tax payable for chargeable accounting period-Effect of deficiency in subsequent chargeable accounting period-Finance (No. 2) Act, 1939 (2 & 3 Geo. VI, c. 109), Sections 15 (2) and 18 (1).
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