1967 (5) TMI 4 - SC - Income Tax

Right of the assessee to claim allowance - Whether the allowance was admissible under one head or the other of sub-s. (2) of s. 10, the subject-matter for the appeal remained the same, and the tribunal having held that the expenditure incurred fell within the terms of s. 10(2)(v), though not under s. 10(2)(vib), it had jurisdiction to admit that expenditure as a permissible allowance in the computation of the taxable income of the assessee - revenue appeal dismissed