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 197/40: 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.