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United Steel Companies Ltd v Cullington (Inspector Of Taxes)

Subject Matter

REVENUE — Companies — Amalgamation — Losses — Wear and tear allowances — Right to carry forward — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Rules applicable to Cases I. and II., rr. 6. 11 — Finance Act, 1926 (16 & 17 Geo. 5, c. 2

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