https://www.taxtmi.com/caselaws?id=49459 Expenditure on attendants forming part of the estate's official administrative apparatus was held deductible as connected with the administration of land, and the rough split between personal and administrative expenditure was rejected on the facts; the deduction for the official retinue was therefore allowed. The challenge to the Hyderabad Income-tax Act as ultra vires was rejected, the point having been answered consistently with the connected appeals. The objection to taxing the previous year's income in the assessment year in question was also rejected on the same basis. The appeal succeeded only to the extent of the retinue deduction. 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 Expenditure on attendants forming part of the estate's official administrative apparatus was held deductible as connected with the administration of land, and the rough split between personal and administrative expenditure was rejected on the facts; the deduction for the official retinue was therefore allowed. The challenge to the Hyderabad Income-tax Act as ultra vires was rejected, the point having been answered consistently with the connected appeals. The objection to taxing the previous year's income in the assessment year in question was also rejected on the same basis. The appeal succeeded only to the extent of the retinue deduction. Case-Laws Income Tax Mon, 17 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49459