TMI Blog1961 (7) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ommittee through its Executive Secretary against the judgment and order of the High Court of Hyderabad dated April 15, 1955, in respect of the assessment of the appellant for the year 1357 Fasli. The respondent is the Commissioner of Income-tax, Hyderabad Division. The following questions were referred by the Income-tax Tribunal, Bombay, for the decision of the High Court : " 1. Whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses (a) and (b) of section 14(5). The Appellate Tribunal allowed half of it as expenditure. The High Court differed from the Tribunal and disallowed the deduction on the ground that no sanad or order of the grantor enjoining such expenditure had been produced in the case. In the connected appeals,we have quoted an extract from the judgment of the High Court, in which the reason for disallowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. These were not his private servants, who have been separately shown in section (C), expenses under which were disallowed. Though we were referred to some of the items in section (C), no serious attempt was made to bring them within clause (a) of section 14(5). The assessee, however, contended that the expenditure in section (B) must be allowed, because it was not an expenditure of a private or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... test is not possible in this case. The three sections have been made advisedly. Section (A) deals with expenditure over the army ; section (B), with expenditure over the official retinue and section (C), with expenses in the palace. Even if section (C) contains some items of expenditure on administration, such items are incapable of being disentangled from the rest, and unless there is clear proof ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
