The Law Reports (Appeal Cases)
[1935] AC 445
[HOUSE OF LORDS.]
ASSAM RAILWAYS AND TRADING COMPANY, LIMITED APPELLANTS; AND THE COMMISSIONERS OF INLAND REVENUE RESPONDENTS.
1934 July 24.
LORD BLANESBURGH, LORD WARRINGTON OF CLYFFE, LORD ATKIN, LORD THANKERTON, and LORD WRIGHT.
Revenue
— Income Tax
— English Company
— Business carried on in India
— United Kingdom Income Tax
— Dominion Income Tax
— Relief from United Kingdom Income Tax
— “Part of Income” on which Dominion Income-Tax has been paid
— Sums paid as Interest on Debentures
— Profits of Tea Garden
— Exemption in India
— Chargeability in United Kingdom
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case I.
—
Finance Act, 1920 (10 & 11 Geo. 5, c. 18), s. 27
—
Finance Act, 1927 (17 & 18 Geo. 5, c. 10), s. 46, Sch. V, Part II, s. 2
— Royal Commission
— Report
— Statute adopting recommendations
— Report inadmissible as guide to construction of Statute.