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.
Collection 197/41: Income Tax and Super Tax: Liability to British tax of the income derived from the corpus of the accumulated deposits in a provident fund in India, if remitted to England in a lump.
Collection 197/45: Income Tax and Super Tax: Double income tax, position of an official who is appointed for a short period and who remits part of his income from India to the United Kingdom and vice versa. Case of Viceroy and Governors etc.
Collection 197/46: Income Tax and Super Tax: Liability to tax of the profits of vessels owned by the United States Shipping Board (Roosevelt Steamship Company).
Collection 197/47: Income Tax and Super Tax: Liability of overseas pay, if fixed and issued in sterling, to British income tax. Income Tax (2nd amendment) Act of 1925.
Collection 197/48: Income Tax and Super Tax: Relief of double income tax. Indian company super tax to be taken into account in granting relief to the company and not the shareholder. Case of W. D'Arcy Hart.