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The Privy Council dismissed an appeal from the liquidator of Rhodesia Metals, Limited regarding an income tax assessment of £146,000 for the year ending March 31, 1936. The court found that the income was derived from a source within Southern Rhodesia, as the company had engaged in business operations there, specifically the sale of mining claims. The ruling affirmed the decisions of the South African courts, concluding that the assessment was valid and the appellant was responsible for the tax costs.

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law-me-39-22

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