SOUTH METROPOLITAN GAS CO. v. J DADD (H.M. INSPECTOR OF TAXES).
(1927) 29 Ll L Rep 225
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt.
Revenue-Income Tax - Assessment - Deductions -Replacement of steamship by one of more convenient type-"Plant or machinery which has become obsolete" -Question of degree and of fact for Commissioners-Income Tax Act, 1918, Schedule D, Cases I and II, Rule 7.