21/11/2008

Board of Special Commissioners - Cases

Case No. 16/60   Decided: 21 November, 1962 previndexnext


Non-resident ship owner; interpretation of reciprocity requirements - article 8, now 12, Income Tax Act

The decision of the Board regarding reciprocity requirements was overruled by that of the Court of Appeal given on the 17 September 1963 (Case No. 54). The Court of Appeal's ruling is reproduced in brief in Board case nos. 11/60 and 12/60.


An appeal was entered before the Court from this decision (see case no. 54).

 

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