NANDLAL BHANDARI MILLS LTD. Vs. STATE OF MADHYA BHARAT

JUDGEMENT

(1.) These are three second appeals under Section 13 of the Industrial Tax Rules, 1927, of Holkar State, Indore, which were in force in the former Holkar State region.

(2.) THE dispute relates to certain deductions claimed as allowable expenditure in computing assessment of income for the purpose of taxation and to certain income as not being an income taxable under the Rules aforesaid.

(3.) THE Board of Assessors refused to deduct the expenditure, details whereof will be given hereafter, and treated certain income as one liable to tax under the Rules in question by their orders dated 29 -7 -1948 one relating to each of the accounting years in question.