Cape Brandy Syndicate v Inland Revenue Commissioners [1920] as applied in T.M. Bell v Commissioner of Income Tax [1960] EALR 224
In a taxing Act, one has to look at what is clearly said. There is no room for intendment as to a tax. Nothing is to be read in.
"in a taxing Act, one has to look at what is clearly said. There is no room for intendment as to a tax. Nothing is to be read in, nothing it to be implied. One can o...
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