Y. Mahabaleswarappa vs M. Gopalaswami Mudaliar on 15 January, 1935
expression is used in Section 476. In Shell Co. of Australia v. Federal Commissioner of Taxation (1932) A.C. 275 the Judicial Committee ... already referred to the Privy Council case Shell Co. of Australia v. Federal Commissioner of Taxation (1931) A.C. 275, Another instructive discussion