Judgement of the Calcutta High Court on the question whether in assessing Messrs Martin and Company to excess profits duty they are entitled to treat as capital employed in teh business such assessts of the firm as consist of Securities and in loans in individuals and business concerns and similarly to treat as income of the business divided and interest received on such investments and loans.
| Ministry/ Department/ Residency | Finance Department |
| Branch | Separate Revenue |
| From Year / Date (YYYY-MM-DD) |
1921-06 |
| To Year / Date (YYYY-MM-DD) |
1921-06 |
| Source Organization | NA |
| Identifier | PR_000001470739 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. 240, June 1921 |
| Location | NA |
| Part No. | PART C |
| File Size | NA |
| Pages | NA |
| Call Number | NA |
| Publisher | NA |
| Subject | NA |
| Creator | NA |
| Accession Number | NA |
| Series | NA |
| Year of Publication | NA |
| Bundle Barcode | NA |
| Location Code | NA |
| File Barcode | NA |
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