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 197/40: 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 197/46: Income Tax and Super Tax: Liability to tax of the profits of vessels owned by the United States Shipping Board (Roosevelt Steamship Company).
Collection 197/48: 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.
Collection 197/56: Income Tax and Super Tax: Deduction of Indian income tax from interest payable in the United Kingdom on sterling debentures of companies earning profits in India.
Collection 197/58: Income Tax and Super Tax: Deduction of Indian income tax on interest nominally due on debentures bought in by Indian Railway Company.