Report of the Departmental Committee on Income Tax ...

accounts actual additional allowance amount annual annuity appeal apply assessment Association average better Board called capital carried cent Chairman charged claim co-operative societies Commissioners Committee concerned consider considerable cost course deal deduction depreciation difficulty district dividend duty evasion evidence exemption existing extent fact figures firm fraud give given House income tax individual Industrial Inland Revenue interest less liable limited loss machinery matter mean objection opinion ordinary paid particular patent payment penalty perhaps period persons practice present Primrose principle profits proposal Provident purchase question reason received reference regard repayment replacement represent respect Schedule share suggest suppose surveyor taken taxpayer thing tion trade understand whole