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The Judicial Committee of the Privy Council Decisions
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>> Messrs P. C. Mullick and another Executors of Akshoy Kumar Ghose v The Commissioner of Income Tax Bengal (Fort William (Bengal)) [1938] UKPC 10 (1 February 1938)
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http://www.bailii.org/uk/cases/UKPC/1938/1938_10.html
Cite as: [1938] UKPC 10
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Messrs P. C. Mullick and another Executors of Akshoy Kumar Ghose (Appeal No. 32 of 1937) v The Commissioner of Income Tax Bengal (Fort William (Bengal)) [1938] UKPC 10 (1 February 1938)
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1938_10.pdf