Mohanlal Hargovind Of Jubbulpore, Messrs v Commissioner Of Income Tax, Central Provinces and Berar, Nagpur

Subject Matter

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).