| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 13/61 |
Decided: 12 July, 1961 |
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No capital allowances allowed in respect of a car as it was not included in "plant and machinery"; Court of Appeal precedents - article 10, now 14, Income Tax Act
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Appellant, a medical doctor, claimed that his chargeable income ought to have been reduced by a wear and tear allowance in respect of the use of his car which was indispensable in the execution of his profession.
Both the Commissioner and the Board tended to agree with appellant but felt bound by the decision of the Court of Appeal (case no. 25). In its decision the Court had ruled that since capital allowances were only granted in respect of "plant and machinery", and since a car could not be held to fall under either of the two terms, no such allowances could be granted.
An appeal was entered before the Court from this decision (see case no. 45).
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