Supreme Court · 1960 INSC 243 · Decided 6 December 1960
Hoshiarpur Electric Supply CO. v. Commissioner of Income Tax, Simla
- Court
- Supreme Court of India
- Citation
- 1960 INSC 243 · [1961] 2 S.C.R. 956
- Case number
- CIVIL APPEAL No. 328/1960
- Decided
- 6 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1); Electricity Act
Headnote
COURT H,EPORTS [1961] •y6o if they are due from customers for goods supplied or C . . / loans to constituents or transactions of a similar kind. ommsssiofier o I h . b Income-ta• n every case t e test is, was the de t due as an Bombay ' incident to the business; if it is not of that deductible on its Kapu• J. becoming irrecoverable because that is not a part of the profession of a Solicitor: C. I. R. v. Hagart &: z960 Dece1nber 6. Burn Murdoch (1 ). In our opinion the High Court was in error in answering the question in favour of the respondent. We therefore allow
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)