Wing v O'Connell
Professional jockey -Gift of sum of money from owner of horse after winning race - Whether profit or gain arising from vocation or mere present - Meaning of "annual profits or gains" - Income Tax Act, 1918 (8 9 Geo. V., c. 40), Sch. D, Clause1 (a) (ii); Clause 2, Case II.; Rule applicable to Case II.; Schedule E, r. 1.
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