https://www.taxtmi.com/caselaws?id=168704 Conjoined appeals were disposed of by reference to concurrent decisions in companion cases where the same facts and legal considerations had already been decided. The court accepted the reasoning in the earlier Smith's Potato judgments and treated Lord Porter's statement in those cases as covering the present appeals as well. Because no separate issue beyond the companion decisions arose, no additional determination was required, and the appeals were dismissed accordingly. This reflects the practice of deciding related appeals by adopting the ratio in companion cases when the material facts and legal questions are substantially identical. en-us Mon, 19 Apr 1948 00:00:00 +0530 Mon, 23 Mar 2015 17:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168704 Conjoined appeals were disposed of by reference to concurrent decisions in companion cases where the same facts and legal considerations had already been decided. The court accepted the reasoning in the earlier Smith's Potato judgments and treated Lord Porter's statement in those cases as covering the present appeals as well. Because no separate issue beyond the companion decisions arose, no additional determination was required, and the appeals were dismissed accordingly. This reflects the practice of deciding related appeals by adopting the ratio in companion cases when the material facts and legal questions are substantially identical. Case-Laws Income Tax Mon, 19 Apr 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168704