{"id":219177,"date":"1951-09-19T00:00:00","date_gmt":"1951-09-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rao-bahadur-r-guruswamy-naidu-vs-the-commissioner-of-income-tax-on-19-september-1951"},"modified":"2014-12-11T08:05:43","modified_gmt":"2014-12-11T02:35:43","slug":"rao-bahadur-r-guruswamy-naidu-vs-the-commissioner-of-income-tax-on-19-september-1951","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rao-bahadur-r-guruswamy-naidu-vs-the-commissioner-of-income-tax-on-19-september-1951","title":{"rendered":"Rao Bahadur R. Guruswamy Naidu &#8230; vs The Commissioner Of Income-Tax, &#8230; on 19 September, 1951"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Rao Bahadur R. Guruswamy Naidu &#8230; vs The Commissioner Of Income-Tax, &#8230; on 19 September, 1951<\/div>\n<div class=\"doc_citations\">Equivalent citations: AIR 1952 Mad 864, 1952 21 ITR 188 Mad, (1952) IIMLJ 29<\/div>\n<div class=\"doc_author\">Author: S Rao<\/div>\n<div class=\"doc_bench\">Bench: S Rao, R Rao<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Satyanarayana Rao, J. <\/p>\n<p> 1.  The Income-tax Appellate Tribunal, Madras Bench, have referred to us for decision under Section 66 of the Income-tax Act the following question: &#8220;Whether on the facts and in the circumstances I of the case,  the payment of Rs.  1,14,000 by the assessee for the purchase of the interest of   Palaniappa    Chettiar    in    the    managing agency firm of Bhagyalakshmi &amp; Co. was properly treated as capital expenditure.&#8221;\n<\/p>\n<p> 2. The assessee is one of the partners of Bhagyalakshmi &amp; Co. who are the managing agents of Palani Andavar Mills Ltd. The remuneration of these managing agents consisted of a monthly payment of Rs. 1000 and a percentage commission on various items. There were four partners, G. T. Venkataswami Naidu and Bros., Palaniappa Chettiar, the assessee and Venkatasubba Naidu. Their shares were six annas, five annas, two annas six pies and two annas six pies respectively. The assessee purchased the interest of Palaniappa Chettiar in the managing agency firm for a consideration of a sum of Rs. 1,14,000 paid by him to Palaniappa Chettiar. In the assessment year he claimed that that amount should be deducted as a revenue expenditure and should not be treated as a capital expenditure. This contention was negatived by the revenue authorities and at his instance the question stated above was referred to us.\n<\/p>\n<p> 3. On the facts as stated above the answer<br \/>\nthat we should give to the question does not<br \/>\nadmit of any serious doubt. It is not a case<br \/>\nwhere any fresh capital was put into the partnership with a view to increase its profits. The<br \/>\nassessee purchased for its exclusive benefit the<br \/>\ninterest of Palaniappa Chettiar, one of the partners who owned a five annas interest in the<br \/>\npartnership. For acquiring that asset which was<br \/>\na profit yielding one he had to expend this<br \/>\namount. It is in the nature of capital expenditure for acquiring a profit yielding asset. In<br \/>\nsuch circumstances, it is impossible to accept<br \/>\nthe contention strenuously pressed on behalf of<br \/>\nthe assessee by Mr. Subbaraya Aiyar, his<br \/>\nlearned advocate, that it is really in the nature<br \/>\nof a revenue expenditure. We think that the<br \/>\nview taken by the revenue authorities is correct<br \/>\nand that the question referred to us must be<br \/>\nanswered in the affirmative and against the<br \/>\nassessee. The assessee should pay the costs<br \/>\nof the Commissioner of Income-tax which we<br \/>\nfix at Rs. 250.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Rao Bahadur R. Guruswamy Naidu &#8230; vs The Commissioner Of Income-Tax, &#8230; on 19 September, 1951 Equivalent citations: AIR 1952 Mad 864, 1952 21 ITR 188 Mad, (1952) IIMLJ 29 Author: S Rao Bench: S Rao, R Rao JUDGMENT Satyanarayana Rao, J. 1. The Income-tax Appellate Tribunal, Madras Bench, have referred to [&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":[8,13],"tags":[],"class_list":["post-219177","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rao Bahadur R. 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