Merrifield (Inspector of Taxes) v Wallpaper Manufacturers Ltd

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1

REPORTED OPINION OF in

• 16 TC 40
• [1931] 2 KB 143

FOLLOWED in

• Ketua Pengarah Hasil Dalam Negeri v Multi-Purpose Holdings Bhd

This document cites

• Whelan (Inspector of Taxes) v Henning
• Income Tax Act 1918