https://www.taxtmi.com/caselaws?id=49458 A statute assented by the sovereign Ruler retains validity despite prohibitions in subordinate instruments, so the Hyderabad Income-tax Act's levy on jagirs and samasthans is not rendered ultra vires. Expenditure that is incurred in connection with land or its administration and is not wholly private qualifies for deduction under section 14(5); evidence supported that elephants, stables, drummers and bodyguards were estate administration expenses and thus deductible, while festivals, jatras, charity and subscriptions are personal and not deductible. The appeal was partly allowed accordingly. en-us Mon, 17 Jul 1961 00:00:00 +0530 Fri, 29 Aug 2014 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49458 A statute assented by the sovereign Ruler retains validity despite prohibitions in subordinate instruments, so the Hyderabad Income-tax Act's levy on jagirs and samasthans is not rendered ultra vires. Expenditure that is incurred in connection with land or its administration and is not wholly private qualifies for deduction under section 14(5); evidence supported that elephants, stables, drummers and bodyguards were estate administration expenses and thus deductible, while festivals, jatras, charity and subscriptions are personal and not deductible. The appeal was partly allowed accordingly. Case-Laws Income Tax Mon, 17 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49458