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    <title>1961 (7) TMI 4 - Supreme Court</title>
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    <description>The Hyderabad Income-tax Act was upheld as valid because the general income tax on jagirs and samasthans did not alter the ruler-jagirdar relationship, and in any event the Act derived force from the Nizam&#039;s assent. The provision taxing income of 1356 Fasli was also held intra vires as the point was governed by settled Supreme Court authority. On deductions, expenditure on drummers, elephants, stables and bodyguards was treated as connected with jagir administration and allowable, while domestic servants, festivals, jatras, charity and subscriptions were not shown to fall within the statutory allowance.</description>
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    <pubDate>Mon, 17 Jul 1961 00:00:00 +0530</pubDate>
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      <title>1961 (7) TMI 4 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=49458</link>
      <description>The Hyderabad Income-tax Act was upheld as valid because the general income tax on jagirs and samasthans did not alter the ruler-jagirdar relationship, and in any event the Act derived force from the Nizam&#039;s assent. The provision taxing income of 1356 Fasli was also held intra vires as the point was governed by settled Supreme Court authority. On deductions, expenditure on drummers, elephants, stables and bodyguards was treated as connected with jagir administration and allowable, while domestic servants, festivals, jatras, charity and subscriptions were not shown to fall within the statutory allowance.</description>
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      <pubDate>Mon, 17 Jul 1961 00:00:00 +0530</pubDate>
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