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الصفحة 105
It is said here that that case is applicable to the present , because there the company when it paid its dividend did not in fact deduct any tax , and it was said that the House of Lords decided that in such circumstances the sur - tax ...
It is said here that that case is applicable to the present , because there the company when it paid its dividend did not in fact deduct any tax , and it was said that the House of Lords decided that in such circumstances the sur - tax ...
الصفحة 378
It will thus be seen that the railway company , in order to justify the retention of the tax deducted by them in ... But in compiling a return of its profits or gains for tax purposes a company is not permitted to deduct such interest .
It will thus be seen that the railway company , in order to justify the retention of the tax deducted by them in ... But in compiling a return of its profits or gains for tax purposes a company is not permitted to deduct such interest .
الصفحة 381
of its actual profits it is to be held disentitled to retain the deducted tax , while in the year in which it had no profits out of which to pay its debenture interest and had to borrow from the bank to enable it to do so it is to be ...
of its actual profits it is to be held disentitled to retain the deducted tax , while in the year in which it had no profits out of which to pay its debenture interest and had to borrow from the bank to enable it to do so it is to be ...
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المحتوى
Lees 1904 2 K B 602 34 Digest 26 51 | 1 |
Great Eastern Ry Co 1895 2 Q B 387 42 Digest 970 20 | 20 |
Midland Ry Co v Taylor 1862 8 H L Cas 751 9 Digest 389 2465 | 71 |
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عبارات ومصطلحات مألوفة
action actual agree agreement allowed amount appeal application arbitration argument arises assessment authority bank Board called carried cause charge circumstances claim clear consideration considered contract costs Council course court damages deal debts decided decision deducted defendants Digest direction duty effect entitled evidence express fact follows freight give given granted ground hand held income tax interest issue judge judgment justices land learned liability Limited London LORD loss matter meaning nature necessary NOTE notice occupier officer opinion owner paid particular parties payment person plaintiff position premises present principle proceedings profits question railway reason received referred regard repairs Reported respect respondent road rule sect seems shares ship Solicitors Supp taken trustees whole