https://www.taxtmi.com/caselaws?id=277355 Receipts from granting licences, leases and allied aerodrome facilities were treated as arising from the exploitation of land and proprietary rights, and from occupation already taxed under Schedules A and B, rather than from a separate trading activity chargeable under Schedule D. The majority held that the limited provision of a groundsman and first-aid equipment did not change the essential character of the receipts, and any element attributable to equipment was too minor to matter. Authorities involving substantial services or trading operations were distinguished. The appeals therefore failed and the existing assessments remained undisturbed. en-us Wed, 17 Dec 1941 00:00:00 +0630 Sat, 01 Dec 2018 16:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277355 Receipts from granting licences, leases and allied aerodrome facilities were treated as arising from the exploitation of land and proprietary rights, and from occupation already taxed under Schedules A and B, rather than from a separate trading activity chargeable under Schedule D. The majority held that the limited provision of a groundsman and first-aid equipment did not change the essential character of the receipts, and any element attributable to equipment was too minor to matter. Authorities involving substantial services or trading operations were distinguished. The appeals therefore failed and the existing assessments remained undisturbed. Case-Laws Income Tax Wed, 17 Dec 1941 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277355