Supreme Court · 1953 INSC 41 · Decided 17 April 1953
Commissioner of Income-Tax, West Bengal v. H. Hirjee
- Court
- Supreme Court of India
- Citation
- 1953 INSC 41 · [1953] 1 S.C.R. 714
- Case number
- CIVIL APPEAL No. 75/1952
- Decided
- 17 April 1953
- Bench
- M. PATANJALI SASTRI, BIJAN KUMAR MUKHERJEA, SUDHI RANJAN DAS, GHULAM HASAN (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv)
Headnote
• 714 SUPREME COURT REPORTS (1953] COMMISSIONER OF INCOME-TAX, WEST BENGAL v. H. HIRJEE. [PATAN.JALI SASTRI C.J., MUKHEHJEA, s. R. DAS and GHULAM HASAN JJ.] Indian Income-tax Act (XI of 1922), s. 10 (2) (xv)-Business expenditure-Expenses incurred IYy businessman in defending against Ordinance of 1943 on a charge of selling goods at an unreasonable price. He was finally acquitted and claimed in his assessment for a subsequent year that the suni of Rs. 10,895 which he had spent in defending him­ self against the charge should be deducted from his income under s.
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