https://www.taxtmi.com/caselaws?id=49459 The note addresses three issues under the Hyderabad Income tax framework: (1) Expenditure on official attendants forming part of a jagirdar's administrative machinery is deductible as a revenue expense under section 14(5); the Tribunal's arbitrary 50:50 apportionment of mixed items was improper and Rs. 37,681-13-6 claimed under the official retinue was allowed. (2) The validity of the Hyderabad Income tax Act was upheld and not struck down as ultra vires. (3) Income arising in the previous year 1356 Fasli cannot be validly taxed in 1357 Fasli; that question was decided against the assessee. en-us Mon, 17 Jul 1961 00:00:00 +0530 Sat, 14 Aug 2010 14:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49459 The note addresses three issues under the Hyderabad Income tax framework: (1) Expenditure on official attendants forming part of a jagirdar's administrative machinery is deductible as a revenue expense under section 14(5); the Tribunal's arbitrary 50:50 apportionment of mixed items was improper and Rs. 37,681-13-6 claimed under the official retinue was allowed. (2) The validity of the Hyderabad Income tax Act was upheld and not struck down as ultra vires. (3) Income arising in the previous year 1356 Fasli cannot be validly taxed in 1357 Fasli; that question was decided against the assessee. Case-Laws Income Tax Mon, 17 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49459