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.
Collection 197/63: Income Tax and Super Tax: Subjection to Indian income tax of the interest on sterling loans and pensions and leave pay paid outside India.