Commissioner Of Income Tax, Bombay v. Finlay Mills Ltd

n?/;H;hHnkoH ;[gohw e'oN fog'oN; efwPBo nkc fJBew N?e;, pzpJh pBkw fcBb/ fwbI fbfwN/v [ johbkb ekBhnk, ;hHi/H, w/jo uzd wjkiB, ns/ uzdoP/yo nJhno i/i/H] fBoD/ dh fwshL 01$10$1951 Gkosh fJBew^N?e; n?eN (1922 dk XI), ;?ePB 10(2) (xv)^^No/v wkoe dh ofi;No/;aB bJh ehsk frnk you^^eh eko'pkoh you^ ofi;No/;aB dk gqGkt. N?e;NkJhb wkb d/ fBowkD ns/ fteoh s/ b? ikD tkbh ezgBh d[nkok gfjbh tko ofi;No eoB bJh ehs/ rJ/ you/, i' fe 25 iBtoh, 1937 s'A gfjbkA tos'A ftZu BjhA ;B, d/ No/v wkoe, nkwdB you ns Gkosh fJBew N?e; n?eN dh Xkok 10(2) (xv) d/ sfjs fJZe wBia{[oP{dk eN"sh j?. fJj sZE fe ofi;No/;aB s'A pknd fJZe No/v wkoe Bz{ tZyo/ s"o s/ fBoXkos ehsk ik ;edk j? ns/ f;oc eko'pko dh ;dGktBk d/ fjZ;/ ti'A BjhA, ofi;No/;aB gz{ih you bJh youk BjhA pDkT[Adk . fJj f;oca No/v wkoe d/ wkbe Bz{ fdZsh rJh fJZe tkX{ ns/ fJsckeB ;j{bs j?l fJj nkgD/ nkg ftZu No/v wkoe ftZu e[M BjhA i'Vdk j?. pzp/ jkJh e'oN d/ c?;b/ dh g[;aNh ehsh. nes{po 1,1951 pzpJh fJBew N?e; d/ efw;aBo pBkw fcBb/ fwZbia fbwfNv efw;aBo nkc fJBew^N?e;, pzp/ pBkw dh ;?Au[oh ;fgfBzr n?Av thftzr n?Av w?B{c?eufozr ezgBh fbfwN/v ([1947] 15 nkJhHNhHnkoH 105) B/ wBia{oh fdZsh. fpqfN;a fJB;[b/fNv ns/ j?b;ph e/pbia fbfwN/v pBkw n?EoNB ([1926] J/ ;h 205), dZyDh pBkw p'o?e; eB;'b/fNv fbfwN/v ([1942] 10 nkJhNhnko ;gbkJh 1), j?Bfoe;B pBkw rokcNB j'Nb fbfwN/v . ([1942] 2 K.B. 184) dk jtkbk fdZsk frnk j?. f;tb nghb nfXeko y/soL 1950 dh f;tb nghb BzH 103. 1948 d/ fJBew N?e; ;zdoG Bzpo 31 ftZu 25 wkou, 1949 Bz{ pzp/ jkJh e'oN (ukrbk ;hi/ ns/ s/Av'beo i/H) d/ fJZe c?;b/ s'A nghb. nghbeosk bJh n?w ;h ;/sbtkV, Gkos d/ nNkoBh^iBob (ih n?B i';ah, T[;d/ Bkb). nkoi/ e'bkj, itkpd/j bJh. 1951H nes{po 1H ndkbs dk c?;bk ekfBnk ;hH i/H d[nkok fdZsk frnk ;h^^ fJj pzpJh fty/ jkJh e'oN d/ c?;b/ s'A fJZe nghb j? ns/ fJj fJZe ;tkb d/ ;pzX ftZu jkJh e'oN d[nkok gqrN ehsh rJh okJ/ s'A g?dk jz[dh j?. fJ; Bz{ fJBew N?e; fNqfpT{Bb d[nkok g/;a ehsk frnk j?. gdkoEe sZE fJj jB. T[Zsodksk fJZe N?e;NkJhb fwZb ezgBh j? i' N?e;NkJhb ;wkB pDkT[D ns/ t/uD dk eko'pko eodh j?. w[bkAeD ;kb 1943^44 ns/ 1944^45, e?bzvo ;kbK 1941, 1942 ns/ 1943 d/ Bkb ysw j'D tkb/ b/yk^i'yk d/ ;w/A Bz{ eto eod/ j'J/, T[Zsodksk B/ gfjbh tko fJ; d/ tgkoe nes{po 1,1951 pzpJh fJBew N?e; d/ efw;aBo pBkw fcBb/ fwZbia fbwfNv fuzBQK Bz{ ofi;No eoB bJh ehs/ you/ dk dkntk ehsk i' 25 cotoh,1937 s'A gfjbkA, tos'A ftZu BjhA ;B i' Gkosh fJBew N?e; n?eN dh Xkok 10(2) (xv) d/ sfjs, nkwdBh you/ ns/ T[go'es fwnkdkA bJh fJ;dh nkwdB ftZu'A fJZe wBia{o eN"sh ti'A j?. fJBew N?e; efw;aBo, pzp/ pBkw d ;?Au[oh ;fgfBzr n?Av thftzr n?Av w?B{c?eufozr ezgBh fbwfNv[(1)] d/ pzp/ jkJh e'oN d/ c?;b/ s'A pknd, fNqfpT{Bb B/ w[bkAeD d/ dknt/ dh fJikias fdZsh. nghbeosk dh fJZSk s/, fNqfpT{Bb B/ jkJh e'oN dh okJ/ bJh j/mkA fdZs/ ;tkb dkfJo ehskL^ eh, e/; d/ sZEkA d/ nkXko s/, w[bkAeD ezgBh d[nkok gfjbh tko ofi;No eoB bJh ehs/ rJ/ you/, i' fe 25 cotoh, 1937 s'A gfjbkA tos'A ftZu BjhA ;B, wkbhnk youk j? ns/ Gkosh fJBew^N?e; n?eN dh Xkok 10(2) (xv) d/ sfjs fJZe wBia{o eN"sh j? < jkJh e'oN B/ nkgD/ fgSb/ c?;b/ dh gkbDk eofdnkA ns/ fJj gkfJnk fe 25 cotoh, 1937 s'A pknd tos'A ftZu nkJ/ No/v wkoe d/ sZE, Bshi/ ftZu e'Jh coe BjhA fgnk, ;tkb dk itkp jkA ftZu fdZsk.fJBew N?e; efw;aBo, pzpJh, ;kvh nghb s/ nkJ/ jB. nghbeosk dh soc'A fJj dbhb fdZsh rJh ;h fe ;tkb fe eh e'Jh fB;afus tzv gz{ih ikA wkbhnk gofeosh dk ;h, dk c?;bk fpqfN;a fJB;{b/fNv n?Av j?b;ph e/pbia fbwfNv pBkw n?EoNB[(2)] ftZu fBoXkos f;XkAs nB[;ko ehsk ikDk ukjhdk j?. T[; ;fEsh ftZu, fi; ezgBh B/ fJz;{b/fNv e/pbkA d/ fBowksktkA dk eko'pko ubkfJnk, T[; B/ nkgD/