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Notes:
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INCOME TAX – Omissions from a taxpayer’s tax returns – whether deposits to a building society account were taxable – held, they were – whether penalties imposed on the basis that the inaccuracies in the returns were deliberate should be upheld, the taxpayer contending that the inaccuracies were careless – found and held that the inaccuracies were deliberate, and, in one case, deliberate and concealed – appeal dismissed |
