Definition of security clarified: 'security' means government security under the Public Debt Act, affecting tax deduction eligibility. An explanatory clause defines the expression 'security' for the income tax sub section to mean a Government security as defined in the public debt legislation, linking the tax provision's terminology to the statutory definition used in public debt law.
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Provisions expressly mentioned in the judgment/order text.
Definition of security clarified: 'security' means government security under the Public Debt Act, affecting tax deduction eligibility.
An explanatory clause defines the expression "security" for the income tax sub section to mean a Government security as defined in the public debt legislation, linking the tax provision's terminology to the statutory definition used in public debt law.
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