https://www.taxtmi.com/caselaws?id=168401 The court dismissed the appeal, ruling that the advances were considered part-payments of the hire rather than loans, the amounts paid for disbursements were chargeable under the Income Tax Act, the argument that the payments were earmarked for expenditure was rejected, and the writ of certiorari was not available due to the appellant pursuing an appeal simultaneously and failing to disclose it to the court. en-us Thu, 15 May 1958 00:00:00 +0530 Thu, 26 Feb 2015 14:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168401 The court dismissed the appeal, ruling that the advances were considered part-payments of the hire rather than loans, the amounts paid for disbursements were chargeable under the Income Tax Act, the argument that the payments were earmarked for expenditure was rejected, and the writ of certiorari was not available due to the appellant pursuing an appeal simultaneously and failing to disclose it to the court. Case-Laws Income Tax Thu, 15 May 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168401