Collection 197/32: Income Tax and Super Tax: Indian Income Tax Act XI of 1922, amendment of section 42. Taxation of non-residents. Case of A. Luthke and Company, profits on sale in Germany of goods purchased in India.
Collection 197/33: Income Tax and Super Tax: Evasion of super tax by formation of bogus firms and companies. Amendment of Indian Income Tax Act of 1922. Conversion of Indian super tax on companies into a corporation tax.
Collection 197/34: Income Tax and Super Tax: Refunds under section 48 of the Indian Income Tax Act, of double payments; amendment of the section to simplify procedures and constitution of the High Commissioner as authority for refunding in the United Kingdom.
Collection 197/39: Income Tax and Super Tax: Indian Income Tax Amendment Act of 1925. Act V of 1925 amendment of section 56 (assessment to super tax of individual parties in firms).
Collection 197/40: Income Tax and Super Tax: Double income tax relief. Question of extension of limitation for claims not agreed to. The case of Binny and Company.