Supreme Court · 1951 INSC 45 · Decided 4 October 1951
Bhim Sen for R. S. Malik Mathra Das v. The State of Punjab
- Court
- Supreme Court of India
- Citation
- 1951 INSC 45 · [1952] 1 S.C.R. 18
- Case number
- CRIMINAL APPEAL No. 45/1951
- Decided
- 4 October 1951
- Bench
- HARILAL JEKISUNDAS KANIA, MEHR CHAND MAHAJAN, N. CHANDRASEKHARA AIYAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
Headnote
of Income Tax, Bombay v. Finlay Mills Ltd. Kania.C. /. 1951 Oct. 4 18 SUPREME COURT REPORTS [1952] expenditure. It was first held by him that the pay- ment in question was of a capital nature and of the same character as premium paid on the grant of a, lease and was therefore necessarily of expenditure. In our opinion, this is an entirely dif- ferent thing from stating that the 'fact of the advant- age being for a limited time altered the character of the payment in any way. As observed by Viscount Cave L. C. the question is always one of fact depend- ing on the circumstances
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