{"id":137658,"date":"1941-12-09T00:00:00","date_gmt":"1941-12-08T17:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mathurdas-mannalal-on-9-december-1941"},"modified":"2018-10-04T15:06:59","modified_gmt":"2018-10-04T09:36:59","slug":"commissioner-of-income-tax-vs-mathurdas-mannalal-on-9-december-1941","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mathurdas-mannalal-on-9-december-1941","title":{"rendered":"Commissioner Of Income-Tax vs Mathurdas Mannalal. on 9 December, 1941"},"content":{"rendered":"<div class=\"docsource_main\">Income Tax Appellate Tribunal &#8211; Nagpur<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Mathurdas Mannalal. on 9 December, 1941<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1942 10 ITR 95 Nag<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT.<\/p>\n<p>The answer to questions (2) and (3) is &#8220;yes&#8221; and there has been no contest as to this.\n<\/p>\n<p>As to question (1) the answer is in the negative. Lest this should result in doubt as to what we mean we state that the Income-tax Officer should, in law, have made allowance for &#8220;expenditure incurred&#8221; in the period 28-10-1933 to 7-11-1934 that being, we are informed, the &#8220;year in respect of which arise the income, profits and gains forming the basis of the assessment&#8221; : Commissioner of Income-tax v. Basant Rai Thakat Singh (1933) 1 I. T. R. 197; 55 ALL. 452. What figure that amounts to is a matter of fact that is not before us and upon which we express no opinion except that, on any view, the figures at p. 3 do not seem to agree with the figures at pp. 20 and 21. We are not deciding whether &#8220;expenditure&#8221; incurred only covers &#8220;fees paid&#8221; in the year in question or whether it means something more. That question is not before us. The assessee having partly won will be paid Rs. 25 costs and will be paid out of the Rs. 100 deposit.\n<\/p>\n<p>Reference answered accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal &#8211; Nagpur Commissioner Of Income-Tax vs Mathurdas Mannalal. on 9 December, 1941 Equivalent citations: 1942 10 ITR 95 Nag JUDGMENT. The answer to questions (2) and (3) is &#8220;yes&#8221; and there has been no contest as to this. As to question (1) the answer is in the negative. Lest this should [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-137658","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Mathurdas Mannalal. on 9 December, 1941 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mathurdas-mannalal-on-9-december-1941\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Mathurdas Mannalal. on 9 December, 1941 - Free Judgements of Supreme Court &amp; 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