Case No. 1/50	Income earned during the year 1948 - article 2 and article 6 (now 10), Income Tax Act
Case No. 2/50	Deduction for medical expenses disallowed - article 22, now repealed, and article 10 (now article 14), Income Tax Act; Interpretation of fiscal law - article 6 (now article 10), Income Tax Act
Case No. 3/50	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 4/50	A personal deduction was not allowed as this had to be determined on the personal circumstances of the individual during the year immediately preceding the year of assessment - article 6, now 10; article 22, now repealed, Income Tax Act; a statement by the Minister of Finance has no legal implications if the contemplated amendments do not come into force
Case No. 5/50	No personal deduction allowed in respect of a child when he is not totally incapacitated; nor in respect of a relative who was not bereaved of the father - article 22(1)(b), Income Tax Act
Case No. 6/50	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 7/50	A statement made by taxpayer before an assessment was considered by the Board as not having been made under duress but without taxpayer being aware of the import of such a statement - article 1018, Civil Code; taxpayer had a right of appeal to the Board as the Commissioner had treated the objection and had invoked article 55(5), Income Tax Act, now 33(5), Income Tax Management Act
Case No. 8/50	Existence of a commercial partnership is ignored by the Board in the absence of a written agreement between the partners and of reliable trade records
Case No. 9/50	Expenses in respect of a post-graduate course not deductible - article 10(1), now article 14(1), Income Tax Act; Definition of scientific research - article 10(1)(i), now article 14(1)(h), ITA; Interpretation of fiscal law
Case No. 10/50	The onus of proof that the assessment complained of was excessive was on appellant - article 57(3), now article 35(3), Income Tax Act; evidence under oath before the Board
Case No. 11/50	Onus of proof before the Board is on appellant - article 57(3) Income Tax Act, now article 35(3), Income Tax Management Act; the Income Tax Act does not exclude any proofs that are recognised as such by the Code of Civil Procedure
Case No. 12a/50	Time limit for the filing of an appeal to the Board - interpretation of article 57(1) Income Tax Act, now 35(1), Income Tax Management Act
Case No. 12b/50	The Board did not allow a deduction for expenses incurred in excess of a subsistence allowance as these were considered to be of a domestic nature - article 10(1), now 14; article 11(a) now 26; article 22(2), now repealed, Income Tax Act
Case No. 13/50	Overseas service allowance and cost of living allowance considered as income for the purposes of the Income Tax Act - articles 5(1)(b), 10(1) and 11(a), now 4(1)(1)(b), 14(1) and 26(a), Income Tax Act
Case No. 14/50	The jurisdiction of the Board regarding a non-resident's claim for personal deductions in the absence of prescribed rules - articles 22(1) and 23(1) now repealed, of the Income Tax Act; refund of tax already paid, article 67(1) now 48, Income Tax Management Act
Case No. 15/50	In the case of interest from Defence Bonds, what is assessable is the amount of accrued interest and not the actual amount of interest received - article 5(1), now 4(1), Income Tax Act
Case No. 16/50	Production of proof before the Board - article 57(3) Income Tax Act, now 35(3), Income Tax Management Act; In the case of interest from Defence Bonds, what is assessable is the amount of accrued interest and not the actual amount of interest received - article 5(1), Income Tax Act
Case No. 17/50	Interpretation of testamentary disposition; whether an annual payment for a pre-determined number of years constituted an annuity; to determine whether a sum forms part of a beneficiary's total income, it is enough to ascertain that it is received by him in the quality of income - article 5(1)(e), now 4(1)(d), Income Tax Act
Case No.18/50	Deductions claimed by a medical practitioner: bad debts; free-of-charge services; medical bills not issued; private and professional use of car - articles 5(1), 10(1) and 11(h), now articles 4(1), 14 and 26, Income Tax Act
Case No. 19/50	Late appeal declared null; the notification of the appeal is to be "given" and not merely "sent" to the Commissioner within the prescribed time limit; the procedures laid down in article 51 may not be analogously applied to the requisites under article 57 - articles 51 and 57, Income Tax Act, now articles 29 and 35, Income Tax Management Act
Case No. 20/50	The Board's jurisdiction does not extend to matters relating to additional tax; additional tax imposed by the Commissioner may not be appealed - articles 25 (now 56, Income Tax Act); 57 (now 35, Income Tax Management Act); 65(4) (now 46(4), ITMA); 67(3) (now 48(3), ITMA)
Case No. 21/50	Tax is charged, levied and collected for the year 1949 upon the chargeable income for 1948 and so for each subsequent year - article 6, now 10, Income Tax Act

Case No. 1/51	Words and expressions used in the Income Tax Act which are known to the law of Malta shall have the meaning assigned to them in the Maltese law - article 2(2), Income Tax Act; interpretation of the word "adopted" - article 22(1)(b), now repealed, Income Tax Act; no fresh grounds of objection may be brought before the Board where such grounds had not formed part of the original objection - articles 55 and 57, Income Tax Act, now 33 and 35, Income Tax Management Act
Case No. 2/51	Criteria for determining whether a salary in respect of services rendered is admissible as a deduction - articles 10(1) and 11(h), now 14 and 26, Income Tax Act
Case No. 3/51	Words and expressions used in the Income Tax Act which are known to the law of Malta shall have the meaning assigned to them in the Maltese law - article 2(2), Income Tax Act; interpretation of the word "adopted" - article 22(1)(b), now repealed, Income Tax Act; fiscal law is to be interpreted in a restrictive sense
Case No. 4/51	Appeal declared null as it was not made on the prescribed form - Appeals (Board of Special Commissioners) Rules
Case No. 5/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 6/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 7/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 8/51	The Board is empowered to call appellant to give evidence before it, even on the request of the Commissioner - Government Notice 749; articles 558, 564 and 581 Code of Organisation and Civil Procedure; articles 56 and 57, Income Tax Act - now 34 and 35, Income Tax Management Act
Case No. 9/51	The onus of proving that the assessment complained of is excessive is on appellant; appeal was rejected as appellant refused to give information requested by the Board and by the Commissioner - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
Case No. 10/51	Essential elements (the mention of the motives in the Commissioner's decision, the copy of the said decision; the reasons why the decision was not to be upheld), if missing, render an appeal null; an annuity paid for the acquisition of property is of a capital nature and not deductible for income tax purposes - article 11(c), now 26, Income Tax Act;
Case No. 11/51	Deduction in respect of dependent relative; definition of "child" who can qualify for a deduction - article 22(1)(b) and (c), now repealed, Income Tax Act
Case No. 12/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 13/51	Appeal declared null as it was filed late; time limits established by law may not be extended; public holidays do not suspend the running of time; acceptance of appeal forms by Board Secretary after lapse of time limit does not convalidate the appeal - article 57(1), Income Tax Act, now 35(1), Income Tax Management Act
Case No. 14a/51	The Board decided it was not the competent tribunal to decide whether Government Notice 660 of 1950, issued by the Governor General, was "intra vires" or not
Case No. 14b/51	Time within which a valid appeal may be made before the Board - Closing time of Board Registry - Government Notice 660 of 1950
Case No. 15/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 16/51	A deduction in respect of an annuity payment was not allowed as it was deemed to be of a capital nature - articles 10 and 11, now 14 and 26, Income Tax Act
Case No. 17/51	A deduction in respect of dependent relatives - article 22(1)(c), now repealed, Income Tax Act
Case No. 18/51	The Commissioner may increase taxpayer's income only by means of an additional assessment under article 53; increasing income at refusal stage was depriving appellant of his right to object against the assessment - articles 52, 53 and 55 Income Tax Act, now 30 and 33, Income Tax Management Act
Case No. 19/51	Existence of partnership between appellant and his son; the fact that there was no partnership agreement did not mean that no partnership existed - article 49, now 27, Income Tax Management Act; articles 1738 and 1760 Civil Code
Case No. 20/51	The Board declared the appeal null as several essential elements were missing - Form B appeal form
Case No. 21/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 22/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 23/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 24/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 25/51	Capital allowances in respect of machinery purchased prior to 1 January, 1948 - article 10(1)(g), now 14(1)(f), Income Tax Act
Case No. 26/51	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 27/51	Expenses incurred in obtaining a professional qualification are of a capital nature and not deductible; a deduction is to be allowed when incurred and not when paid - article 10 and 11, now 14 and 26, Income Tax Act
Case No. 28/51	Taxability of an overseas allowance; deduction in respect of expenses incurred in the production of the income - articles 5(1)(b), 10(1) and 11(c), now 4(1)(b), 14 and 26, Income Tax Act

Case No. 1/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 2/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 3/52	Taxability of judges' salary - article 8(1), now 12(1) Income Tax Act; when an expense is not deductible as it is an application of the income - article 11(c), now 26 Income Tax Act; taxability of laudemium - article 5(1)(f), now 4(1)(e), Income Tax Act
Case No. 4/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 5/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 6/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 7/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 8/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 9/52	Payment of part of the profits to partner's widow was deemed not to be deductible as the payments were of a voluntary nature and not a distribution of the profits of the partnership - article 11(c), now 26, Income Tax Act
Case No. 10/52	No personal deduction allowable in respect of alimony payments; appellant allowed married allowance - article 10, later 14 and 22, now repealed, Income Tax Act
Case No. 11/52	Transfer of shares by appellant to his son and son-in-law; partnership deemed fictitious
Case No. 12/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 13/52	Taxability of annuities - article 5(1)(e), now article 4(1)(d), Income Tax Act
Case No. 14/52	Taxability of gifts received by a variety artiste - earnings from vocation - article 5(1)(a), now 4(1)(a), Income Tax Act
Case No. 15/52	Taxability of annuities - article 5(1)(e), now article 4(1)(d), Income Tax Act
Case No. 16/52	The expense in respect of the payment of an annuity was deemed to be of a capital nature and not an expense wholly and exclusively incurred in the production of the income - articles 10 and 11, now 14 and 26, Income Tax Act
Case No. 17/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 18/52	Partnership deemed to be real and not fictitious; disposition made during the life of appellant for the benefit of his unmarried son - article 21, now 51, Income Tax Act
Case No. 19/52	Appellant not allowed a "married" allowance - his spouse derived income of her own therefore appellant had not wholly maintained her - article 22(1)(a), now repealed, Income Tax Act
Case No. 20/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 21/52	Profits arising from property - article 5(1)(f), now article 4(1)(e), Income Tax Act
Case No. 22/52	Deduction in respect of breakages to be calculated at 5% of turnover; capital allowances in respect of machinery purchased prior to 1 January, 1948 - article 10(1)(g), now 14(1)(f), Income Tax Act
Case No. 23/52	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 24/52	Deduction in respect of breakages to be calculated at 5% of turnover; capital allowances in respect of machinery purchased prior to 1 January, 1948 - article 10(1)(g), now 14(1)(f), Income Tax Act

Case no. 1/53	Deduction in respect of breakages to be calculated at 5% of turnover; capital allowances in respect of machinery purchased prior to 1 January, 1948 - article 10(1)(g), now 14(1)(f), Income Tax Act
Case no. 2/53	Deduction for expenses incurred in repairing a farmhouse; expenses which were the subject of a claim before the War Damage Commission - second proviso to article 10(1)(d), now repealed, Income Tax Act
Case no. 3/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 4/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 5/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 6/53	Appeal declared invalid as it was filed late - Government Notice 749; article 57(1) Income Tax Act, now 35(1), Income Tax Management Act
Case no. 7/53	No deduction was allowed in respect of a grandson who had not been orphaned of the father - proviso to article 22(1)(b), now repealed, Income Tax Act
Case no. 8/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 9/53	Expenses in respect of repairs and maintenance in respect of a field wall deemed to be of a capital nature and, therefore, not allowed - GN 684 of 1950; article 11, now 26, Income Tax Act
Case no. 10/53	Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
Case no. 11/53	Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
Case no. 12/53	A deduction in respect of travelling expenses was not allowed as it was not deemed to have been necessarily incurred in the production of the income but made for the enduring benefit of the business - article 11(c), now 26, Income Tax Act
Case no. 13/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 14/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 15/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 16/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 17/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 18/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 19/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 20/53	Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
Case no. 21/53	Powers of the Board to fix profits at its discretion whilst ignoring the taxpayer's trade books
Case no. 22/53	Donations made to unmarried children - article 21(2), now 51(3), Income Tax Act
Case no. 23/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 24/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 25/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 26/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 27/53	Legal expenses not allowed as a deduction as these were deemed to be of a capital nature - articles 10(1) and 11(c), now 14 and 26, Income Tax Act
Case no. 28/53	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 29/53	Deduction in respect of bad debts not allowed as appellant was not a money-lender - article 10(1)(e), now 14(1)(d), Income Tax Act
Case no. 30/53	This case was on a point of fact only and, therefore, the decision is not being published.

Case no. 1/54	Deduction in respect of travelling expenses - articles 10 and 11, now 14 and 26, Income Tax Act
Case no. 2/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 3/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 4/54	When administration fees are not retained, they are neither income chargeable to tax nor expenses of a capital nature - articles 5(1)(a) and 11(h), now 4(1)(a) and 26(g), Income Tax Act
Case no. 5/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 6/54	A commission paid by appellant to his sons over and above their salaries was considered to exceed what was reasonable and was not wholly allowed as a deduction - articles 10 and 11, now 14 and 26, Income Tax Act
Case no. 7/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 8/54	Appellant, who was a trader, was considered to be also a trader in immovable property - articles 5(1)(a), now 4(1)(a), Income Tax Act
Case no. 9/54	Contract deemed not to be aleatory, therefore the payment was capital in nature and did not constitute an annuity - article 5(1)(e), now 4(1)(d), Income Tax Act
Case no. 10/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 11a/54	Precise grounds of objection; no fresh grounds of appeal may be raised before the Board where these had not featured in the letter of objection - article 55(2), now 33(2), Income Tax Management Act
Case no. 11b/54	Premiums paid for leased premises not deductible as the assets had not been used in the production of the income - articles 10 and 11, now 14 and 26, Income Tax Act
Case no. 12/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 13/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 14/54	Deduction of an expense incurred by a bank cashier in respect of the payment of a cash shortage - article 10(1), 10(1)(h) and 11(c), now 14(1), 14(1)(g) and 26(c), Income Tax Act
Case no. 15/54	The word "relative" referred not only to strict "blood relatives" of taxpayer but also to the blood relatives of taxpayer's spouse - article 22(1)(c), now repealed, Income Tax Act
Case no. 16/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 17/54	Medical expenses are not an expense wholly and exclusively incurred in the production of the income - articles 22(3) now repealed, 11(9) now 26(9), Income Tax Act
Case no. 18/54	No deduction is allowed for expenses (a) in connection with the partition of property and (b) in respect of maintenance of property - article 10(1), 10(2), 11(c) and 79(3), now 14(1), 14(2), 26(c) and 96(1), Income Tax Act
Case no. 19/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 20/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 21/54	No deduction allowed in respect of expenses incurred during the performance of duties overseas - article 10(1) and 11(a), now 14(1) and 26(a), Income Tax Act
Case no. 22/54	Payment of an annuity was of a capital nature and not deductible against profits - article 11(c), now 26(c), Income Tax Act
Case no. 23/54	Payment of an annuity was of a capital nature and not deductible against profits - article 11(c), now 26(c), Income Tax Act
Case no. 24/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 25/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 26/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 27/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 28/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 29/54	A payment made out of business profits to acquire the goodwill of the business is of a capital nature and an application of the income - articles 10(1) and 11(c), now 14 and 26(c), Income Tax Act
Case no. 30/54	Income in the form of an annuity is always taxable - article 5(1)(e), now 4(1)(d), Income Tax Act
Case no. 31/54	Expenses incurred in connection with son's exercise of his profession and travelling abroad not allowed as a deduction as the expense was of a domestic and private nature - article 11(a), now 26(a), Income Tax Act
Case no. 32/54	Deduction in respect of salary and commission paid to appellant's son; amount is to be proportionate to the services rendered - article 10(1) and 11(h), now 14 and 26(g), Income Tax Act
Case no. 33/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 34/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 35/54	An expense in respect of an administration fee payable to the Custodian of Enemy Property was ancillary to capital and not deducible - article 10(1) and 11(c), now 14(1) and 26(c), Income Tax Act
Case no. 36/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 37/54	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 38/54	No deduction is allowed in respect of exhaustion of capital (a quarry) - article 11(c), now 26(c), Income Tax Act

Case no. 1/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 2/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 3/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 4/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 5/55	Remuneration for services rendered by an employee outside his normal duties was deemed to form part of employment income - article 5(1)(a) and (b), now 4(1)(a) and (b), Income Tax Act
Case no. 6/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 7/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 8/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 9/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 10/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 11/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 12/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 13/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 14/55	No deduction allowed in respect of an annuity payment, as this was of a capital nature and not wholly and exclusively incurred in the production of the income - article 5(1)(e), 11(b) and (c) - now 4(1)(d), 26(b) and (c), Income Tax Act
Case no. 15/55	Reopening of assessments in case of errors in the return, provided that assessments have not become final and conclusive - article 67(1), Income Tax Act, now 48(1), Income Tax Management Act
Case no. 16/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 17/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 18/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 19/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 20/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 21/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 22/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 23/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 24/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 25/55	Existence of a commercial partnership is ignored by the Board in the absence of a written agreement between the partners and of reliable trade records
Case no. 26/55	Appeal declared null insofar as it referred to a ground not mentioned in the objection letter - article 55(2), Income Tax Act, now 33(2) Income Tax Management Act; extra expenses incurred when living overseas are not wholly and exclusively in the production of the income - article 11(a), now 26(a), ITA
Case no. 27/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 28a/55	Time within which the Commissioner is to present his reply to the appeal; appeal declared null insofar as it referred to a ground not mentioned in the objection letter - article 55(2,) Income Tax Act, now 33(2), Income Tax Management Act
Case no. 28b/55	Assessment of profits realised on the sale of securities - article 5(1)(e), now 4(1)(c), Income Tax Act
Case no. 29/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 30/55	Income from employment exercised in Malta was wholly taxable in Malta, and not only that part which was remitted to Malta - article 5(1), now 4(1), Income Tax Act
Case no. 31/55	Income from employment exercised in Malta was wholly taxable in Malta, and not only that part which was remitted to Malta - article 5(1), now 4(1), Income Tax Act
Case no. 32/55	Assessment of profit made by the Board - article 57(4), Income Tax Act, now 35(4), Income Tax Management Act
Case no. 33/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 34/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 35/55	No deduction allowed in respect of the amortisation of goodwill, as the expense was of a capital nature - articles 10(1) and 11(c), now 14(1) and 26(c), Income Tax Act
Case no. 36/55	No deduction allowed in respect of the amortisation of goodwill, as the expense was of a capital nature - articles 10(1) and 11(c), now 14(1) and 26(c), Income Tax Act
Case no. 37/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 38/55	No deduction allowed in respect of travelling and entertaining expenses as these were not wholly and exclusively incurred in the production of the income - article 10(1) and 11(a), now 14(1) and 26(a), Income Tax Act
Case no. 39a/55	Additional assessments; powers of the Commissioner - article 53(1) Income Tax Act, now 33(1) Income Tax Management Act
Case no. 40/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 41/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 42/55	A deduction for exhaustion of capital is excluded by article 11(c), now 26(c), Income Tax Act
Case no. 43/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 44/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 45a/55	Deduction in respect of bad debts on sales made before the introduction of income tax; date when debts are considered to have become bad - article 10(1)(e), now 14(1)(d), Income Tax Act
Case no. 45b/55	Commissioner's absolute discretion in respect of bad debts - article 10(1)(e), now 14(1)(d), Income Tax Act
Case no. 45c/55	An exchange gain resulting from devaluation was taxable as foreign currency was appellant's circulating capital - article 5(1)(a), now 4(1)(a), Income Tax Act
Case no. 46/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 47/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 48/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 49/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 50/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 51/55	This case was on a point of fact only and, therefore, the decision is not being published.
Case no. 52/55	This case was on a point of fact only and, therefore, the decision is not being published.

Case No. 1/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 2/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 3/56	Monetary gifts of small value received by public officer are gains or profits from employment - article 5(1)(b), now 4(1)(b), Income Tax Act
Case No. 4/56	The case was withdrawn.
Case No. 5/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 6/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 7/56	Expenses incurred in setting up a business are of a capital nature and not deductible from profits - article 11(c), now 26(c), Income Tax Act
Case No. 8/56	Monies fraudulently appropriated by an employee, whatever his grade, (as against a partner) constitute a deductible expense - article 10(1), Income Tax Act
Case No. 9/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 10/56	Deductibility of Court fees and awarded damages - articles 10 and 11, now 14 and 26, Income Tax Act
Case No. 11/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 12/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 13/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 14/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 15/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 16/56	Value of meals, paid by employer, is not taxable in the hands of the employees - article 5(1)(b), now 4(1)(b), Income Tax Act
Case No. 17/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 18/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 19/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 20/56	Tax avoidance - disposition of an onerous title in favour of children - whether resulting income was still to be aggregated to the disposing parent's income - article 21, now 51, Income Tax Act
Case No. 21/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 22/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 23/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 24/56	Income earned through a contract of hire purchase is to be spread over the whole of the contractual period and consideration is to be taken of the vendor's risk factor
Case No. 25/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 26/56	A misappropriation by a partner of a joint venture not considered a bad debt and deducted from the chargeable income - article 10(1), now 14(1), Income Tax Act
Case No. 27/56	Interpretation of the word "disposition" in article 21, now 51, Income Tax Act
Case No. 28/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 29/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 30/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 31/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 32/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 33/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 34/56	Gambling gains made by the player, as against the bookmaker, are not taxable since they are not "gains or profits from any vocation ... " - article 5(1)(a), now 4(1)(a), Income Tax Act
Case No. 35/56	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 36/56	This case was on a point of fact only and, therefore, the decision is not being published.

Case No. 1/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 2/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 3/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 4/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 5/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 6/57	Non-retroactive effect of fiscal laws
Case No. 7/57	An agreement reached at the objection stage is final and binding on both parties except in the case of proved deception - article 55, Income Tax Act, now 33, Income Tax Management Act
Case No. 8/57	An agreement reached at the objection stage is final and binding on both parties except in the case of proved deception - article 55, Income Tax Act, now 33, Income Tax Management Act
Case No. 9/57	Taxability of a laudemium - article 5, now 4, Income Tax Act
Case No. 10/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 11/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 12/57	Annuity payments made in consideration of the acquisition of an asset, are not deductible - articles 10(1) and 11(c), now 14(1) and 26(c), Income Tax Act
Case No. 13/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 14/57	Additional expenses incurred by a public officer posted to Gozo are personal in nature and not deductible - articles 10 and 11, now 14 and 26, Income Tax Act
Case No. 15/57	Interpretation of the word "resident"
Case No. 16/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 17/57	Business travel expenses may be either of a revenue or of a capital nature; they are to be reasonable and specifically related to the business - articles 10 and 11, now 14 and 26, Income Tax Act
Case No. 18/57	This case was ceded.
Case No. 19/57	Powers of the Board to fix profits at its discretion whilst ignoring the taxpayer's trade books - article 57(4) Income Tax Act, now 35(4), Income Tax Management Act
Case No. 20/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 21/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 22/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 23/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 24/57	Procedures during Board sittings; lodgement of preliminary pleas; taxpayer has the right to appeal even if he fails to follow up his objection with the Commissioner - article 57 Income Tax Act, now 35, Income Tax Management Act
Case No. 25/57	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 26/57	This case was on a point of fact only and, therefore, the decision is not being published.

Case No. 1/58	Employee's uniform allowance deemed taxable; definition of the word "profit" - article 5, now 4, Income Tax Act
Case No. 2/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 3/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 4/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 5/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 6/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 7/58	Appeal accepted as valid by the Board, even though Form B was not filed in duplicate - Appeals (Board of Special Commissioners) Rules
Case No. 8/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 9/58	Pure Endowment Policies are life insurances in the context of article 22, since repealed, Income Tax Act
Case No. 10/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 11/58	Lottery Agent's bonus on winning tickets deemed to be part of "profit or gain from employment" and, therefore, taxable - article 5(1)(b), now 4(1)(b), Income Tax Act
Case No. 12/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 13/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 14/58	Expense in respect of the acquisition of a deceased Notary's Acts deemed to be capital in nature and not deductible - article 11(c), now 26(c), Income Tax Act
Case No. 15/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 16/58	Expenses in respect of extraordinary repairs to premises were deemed by the Board to constitute improvements to premises and, therefore, not deductible - article 11(c), now 26(c), Income Tax Act
Case No. 17/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 18/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 19/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 20/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 21/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 22/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 23/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 24/58	Deduction in respect of travelling expenses is allowed by the Board - article 10, now 14, Income Tax Act
Case No. 25a/58	Admissibility, or otherwise, of opinions during hearings before the Board of Special Commissioners
Case No. 25b/58	Tax treatment of different sources of income of a club - article 5, now 4, Income Tax Act
Case No. 26/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 27/58	An expense (in this case, ground rent paid during the development of property meant for re-sale) is deductible only against the particular income that it helped to produce - article 10, now 14, Income Tax Act
Case No. 28/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 29/58	Bequest of money to be used to promote the canonisation of a saint - not necessarily "of a public character" - article 8(1)(f), now 12(1)(e), Income Tax Act
Case No. 30/58	An expense in respect of an annuity was allowed as a deduction as it was deemed by the Board to have been wholly and exclusively incurred in the production of the income and not merely the price for the acquisition of an asset- article 10(1), now 14(1), Income Tax Act
Case No. 31/58	This case was ceded.
Case No. 32/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 33/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 34/58	Short visits to Malta each year do not entitle a taxpayer to be considered "an individual resident in the Island" for the purposes of article 22, now repealed, Income Tax Act
Case No. 35/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 36/58	A dividend is due when it is declared, unless the company by resolution fixes a later date for payment - article 41, now 59, Income Tax Act
Case No. 37/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 38/58	Interest is deductible when due, except when it is established that it will definitely not be paid - article 10(1)(a), now 14(1)(a), Income Tax Act
Case No. 39/58	Deductibility of expenses in respect of ordinary and extraordinary repairs of leased property
Case No. 40/58	This case was ceded.
Case No. 41/58	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 42/58	The Commissioner not obliged to meet and hold negotiations with taxpayers in the case of all objections - article 55, Income Tax Act, now 35, Income Tax Management Act
Case No. 43/58	Whether a gain from the sale of own residence was chargeable or not was essentially a question of fact; such gains are generally not chargeable to tax unless they are habitual; article 5(1)(a), now 4(1)(a), Income Tax Act
Case No. 44/58	No deduction allowed for wear and tear in respect of a stadium's stands; definition of the word "plant" - article 10, now 14, Income Tax Act
Case No. 45/58	This case was ceded.
Case No. 46/58	Whether a gain from the sale of own residence was chargeable or not was essentially a question of fact; such gains are generally not chargeable to tax unless they are habitual; article 5(1)(a), now 4(1)(a), Income Tax Act
Case No. 47/58	Refund of tax on rent payments that had been reimbursed to tenants following an order by the Rent Regulation Board - article 67(1), now 48, Income Tax Act

Case No. 1/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 2/59	The case was ceded.
Case No. 3/59	Dependents' allowance - It is not within the powers of the board to augment allowances set by law - article 22(1)(c), Income Tax Act, since repealed
Case No. 4/59	Capital allowances may not be accrued - article 10, now 14, Income Tax Act, article 67, Income Tax Act - now article 48, Income Tax Management Act
Case No. 5/59	Personal deductions not allowable to a non-resident on income arising in Malta through the industry of his wife who is resident in Malta; a tax return accepted by Revenue may not be cancelled or retracted and an assessment may only be quashed by the Board on appeal - article 2; article 20 now 49; article 22 now 53; article 23 now 54, Income Tax Act
Case No. 6/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 7/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 8/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 9/59	Expenses not deductible unless "wholly and exclusively incurred in the production of the income" - articles 10 and 11 (now article 14 and 26) of the Income Tax Act
Case No. 10/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 11/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 12/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 13/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 14/59	Insurance premiums paid on behalf of employees deductible only if arrangements are approved by Revenue; Applicability of the Income Tax Act in respect of agreements entered into before the law came into effect - article 10 now 14; article 22 now 53, Income Tax Act
Case No. 15/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 16/59	Whether a training course overseas, a prerequisite to qualify for a promotion, is considered to be a scholarship; Income chargeable to tax where an employee receives an overseas allowance - articles 5 and 8, now 4 and 12, Income Tax Act
Case No. 17/59	Taxability or otherwise of income received after the Income Tax Act came into force, but arising from an agreement entered into prior to its enactment.
Case No. 18/59	Revenue's approval expressly required by law is to be given formally in writing and cannot be assumed to have been tacitly given - articles 10 and 22, now 14 and 53, Income Tax Act
Case No. 19/59	Pre-trading expenses - whether capital or revenue in nature - articles 10 and 11, now articles 14 and 26, Income Tax Act
Case No. 20/59	Capital as against income expenditure; Expenses incurred before the relative source commences to produce income; Depreciation of a particular asset may only be deducted from income generated by that source; Expenses incurred on improvements to a site or building are of a capital nature even if they are taken over in full ownership by the lessor at the lapse of the lease - articles 10 and 11, now 14 and 26, Income Tax Act
Case No. 21/59	Expenses incurred by an employee to render himself suitable for his job are not deductible - article 11, now 26, Income Tax Act
Case No. 22/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 23/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 24/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 25/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 26/59	Medical allowance limits causing hardship; It is not within the powers of the Board to consider cases of hardship - article 22(1)(c), Income Tax Act, since repealed
Case No. 27/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 28/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 29/59	Farm animals to be treated as trading stock
Case No. 30/59	The case was ceded.
Case No. 31/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 32/59	The case was ceded.
Case No. 33/59	The case was ceded.
Case No. 34/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 35/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 36/59	Business travel
Case No. 37/59	Tax on arrears of interest payments; Interests paid in arrears cannot be considered as "capital repayment" even though the relatively high price paid for the bonds made provision for such outstanding interests - article 5, now article 4, Income Tax Act
Case No. 38/59	Client hospitality at place of work; Voluntary contributions; Revenue's absolute discretion in determining which bad debts are deductible - article 10, now article 14, Income Tax Act
Case No. 39/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 40/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 41/59	A taxpayer may enter into a contract with a view to avoiding tax - Interpretation of article 21, now 51, Income Tax Act
Case No. 42/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 43/59	The emoluments of members of the permanent consular services of foreign countries, even holders of a British passport, are exempt from tax - article 8, now 12, Income Tax Act
Case No. 44/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 45/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 46/59	A gift as against payment for services
Case No. 47/59	Taxpayer interdicted by reason of prodigality
Case No. 48/59	The case was ceded.
Case No. 49/59	The case was ceded.
Case No. 50/59	Confirmation of agreement reached between the parties
Case No. 51/59	Revenue's approval expressly required by law is to be given formally and cannot be assumed to have been tacitly given - articles 10 and 22, now 14 and 53, Income Tax Act
Case No. 52/59	This case was on a point of fact only and, therefore, the decision is not being published.
Case No. 53/59	Income or capital accretion; Sale in anticipation of liquidation
Case No. 54/59	The case was ceded.
Case No. 55/59	The case was ceded.
Case No. 56/59	Revenue's absolute discretionary powers to issue additional assessments - article 53, Income Tax Act - now article 31, Income Tax Management Act
Case No. 57/59	The case was ceded.
Case No. 58/59	The case was ceded.
Case No. 59/59	The case was ceded.

Case No. 1/60

Instance when a Union's activity is of a trading nature and chargeable to tax; the point is not a question of motive - arti