第1册第9增订本

Assessment to additional tax under s. 82A —appeal against assessment—application for extension of time under s. 66(1 A)—jurisdic­tion of Board to grant extension   [英文案例]

Basis for computing profits under s. 18—whether appellant was a trade association within the meaning of s. 24(2)—meaning of "trade"—meaning of words "club or similar institution"— date of commencement of business—application of s. 18(3) and s. 18(7)   [英文案例]

Development company—additional assessment—cessation of business—period of assessment—application of s. 18D(2) [英文案例]

Sale of property owned by appellant—whether capital assets or not—whether profits arising from sale were trading profits—distinction between operations of Insurance Company and a bank—onus of proof of appellant   [英文案例]