The Law Reports (Appeal Cases)
[1949] AC 521
[PRIVY COUNCIL]
MOHANLAL HARGOVIND OF JUBBULPORE, MESSRS. APPELLANTS; AND COMMISSIONER OF INCOME TAX, CENTRAL PROVINCES AND BERAR, NAGPUR RESPONDENT.
ON APPEAL FROM THE HIGH COURT AT NAGPUR.
1949 July 28.
LORD GREENE, LORD MORTON OF HENRYTON and SIR JOHN BEAUMONT.
Revenue
— Income tax
— Allowance
— Manufacture of country made cigarettes
— Contractual right to pick and remove tendu leaves
— Payment wholly and exclusively for purposes of business
— Revenue expenditure
— Deductible
—
Indian Income-tax Act (XI of 1922) (as amended by the Indian Income-tax (Amendment) Act, 1939), s. 10, sub-s. 2 (xii).