https://www.taxtmi.com/caselaws?id=8149 Expenditure incurred by a person other than the assessee can be brought within section 4(i) of the Expenditure-tax Act, 1957 only if the revenue proves that it was incurred in respect of an obligation or personal requirement of the assessee or his dependants. The Court found that the existing record did not establish whether the expenditure related to coparceners other than Hiralal, or whether it was incurred in their capacity as coparceners of the smaller families or of the larger HUF. Because those essential factual findings were missing, the reference could not be finally determined and required a supplemental statement of the case. en-us Fri, 06 Nov 1970 00:00:00 +0530 Tue, 31 Mar 2009 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8149 Expenditure incurred by a person other than the assessee can be brought within section 4(i) of the Expenditure-tax Act, 1957 only if the revenue proves that it was incurred in respect of an obligation or personal requirement of the assessee or his dependants. The Court found that the existing record did not establish whether the expenditure related to coparceners other than Hiralal, or whether it was incurred in their capacity as coparceners of the smaller families or of the larger HUF. Because those essential factual findings were missing, the reference could not be finally determined and required a supplemental statement of the case. Case-Laws Income Tax Fri, 06 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8149