Hoshiarpur Electric Supply Co v. Commissioner Of Income Tax, Simla

Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) 956 SUPREME COURT H,EPORTS [1961] •y6o if they are due from customers for goods supplied or C ommsssiofier . . o / [loans ]I [to ][constituents or transactions ]h . [of ][a similar kind. ]b Income-ta• n every case t e test is, was the de t due as an Bombay ' incident to the business; if it is not of that character v. it will be a capita.I loss. Thus a loan advanced by a M /s. Abd«llabhai firm of Solicitors to a company in the formation of Abdulkad•• which it acted as legal adviser is not deductible on its Kapu• J. becoming irrecoverable because that is not a part of the profession of a Solicitor: C. I. R. v. Hagart &: Burn Murdoch ([1]). In our opinion the High Court was in error in answering the question in favour of the respondent. We therefore allow this appeal, set aside the judgment and order of the High Court and answer the question against the respondent. The appellant will have his costs in this Court and in the High Court. Appeal allowed. HOSHIARPUR ELECTRIC SUPPLY CO. • v. z960 Dece1nber 6. COMMISSIONER OF INCOME TAX, SIMLA (J. L. KAPUR, M. HIDAYATULLAH and J.C. SHAH, JJ.) Income Tax-Assessee's receipts for installing new electricity installations-If "Profit" or capital-Indian Electricity Act, I9IO (9 of I9IO), Schedule c. 6 (I)(b)-Intlian Income-tax Act, x9n (II of x922), s. 66(r). The assessee, an electricity supply undertaking, received certain sum of money for new service connections granted to its customers. Part of this amount was spent for laying mains and service lines. The Income-tax Officer treated the entire amount as trading receipt. In appeal the Appellate Assistant Commis-ner excluded the cost of laying service lines and the mains and treated the balance as taxable income. The Appellate Tribunal agreea with the Appellate Assistant Commissioner and held that the service connection receipts were trading receipts and the "profit element" therein was taxable income in the hands (t) [1929] A.C. 386; (1929) 14 T.C. 43~· • 957 of the assessee. In a reference under s. 66(1·) of the Income-tax Act, the High Court substantially agreed with the view of the Tribunal. On appeal by the assessee, .r960 . - H~shiarpur Elec- H eld, that the High Court errea in holding that the excess Irie Supply Co. of the receipts over the amount spent by the assessee for instal-. v .. lation of service lines was a trading receipt. The receipts Commisston•r. [0]1 though related to the business of the assessee as distributors of Income-tax, Simla electricity were not incidental to nor in the course of the carry-ing on of the assessee's business. They were receipts for bring-ing into existence capital of lasting value. The total receipts being capital receipts the balance remaining after a part thereof was expended for laying service lines and mains, could not be regarded as 'profit' in the nature of ~ trading receipt. Commissioner of Income-tax v. Poona Elect~ic Supply Co. Ltd., (1946] 14 I.T.R. 622 and Monghyr Electric Supply Co. Ltd. v. Commissioner of Income-tax, Bihar and Orissa, [1954] 26 I.T.R. 15, discussed and applied. ·CIVIL APPELL.A.TE JURISDICTION: No. 328 of 1960. Civil Appeal Appeal from the order dated March 4, 1958, of the Punjab High Court, Chandigarh, in Civil Reference No. 29 of 1952. A. V. Viswanatha Sastri, · R. Ganapathy Iyer and G. Gopalakrishnan, for the appellant. Hardyal Hardy and D. Gupta, for the respon{J.ent. 1960. December 6. The Judgment of the Court was delivered by _ Shah J. SHAH, J.-The Income Tax Appellate Tribunal, Delhi Bench, stated under s. 66(1) of the Indian Income Tax Act the following question for decision of the High Court of Judicature at Chandigarh: Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) 956 SUPREME COURT H,EPORTS [1961] •y6o if they are due from customers for goods supplied or C ommsssiofier . . o / [loans ]I [to ][constituents or transactions ]h . [of ][a similar kind. ]b Income-ta• n every case t e test is, was the de t due as an Bombay ' incident to the business; if it is not of that character v. it will be a capita.I loss. Thus a loan advanced by a M /s. Abd«llabhai firm of Solicitors to a company in the formation of Abdulkad•• which it acted as legal adviser is not deductible on its Kapu• J. becoming irrecoverable because that is not a part of the profession of a Solicitor: C. I. R. v. Hagart &: Burn Murdoch ([1]). In our opinion the High Court was in error in answering the question in favour of the respondent. We therefore allow this appeal, set aside the judgment and order of the High Court and answer the question against the respondent. The appellant will have his costs in this Court and in the High Court. Appeal allowed. HOSHIARPUR ELECTRIC SUPPLY CO. • v. z960 Dece1nber 6. COMMISSIONER OF INCOME TAX, SIMLA (J. L. KAPUR, M. HIDAYATULLAH and J.C. SHAH, JJ.) Income Tax-Assessee's receipts for installing new electricity installations-If "Profit" or capital-Indian Electricity Act, I9IO (9 of I9IO), Schedule c. 6 (I)(b)-Intlian Income-tax Act, x9n (II of x922), s. 66(r). The assessee, an electricity supply undertaking, received certain sum of money for new service connections granted to its customers. Part of this amount was spent for laying mains and service lines. The Income-tax Officer treated the entire amount as trading receipt. In appeal the Appellate Assistant Commis-ner excluded the cost of laying service lines and the mains and treated the balance as taxable income. The Appellate Tribunal agreea with the Appellate Assistant Commissioner and held that the service connection receipts were trading receipts and the "profit element" therein was taxable income in the hands (t) [1929] A.C. 386; (1929) 14 T.C. 43~· • 957 of the assessee. In a reference under s. 66(1·) of the Income-tax Act, the High Court substantially agreed with the view of the Tribunal. On appeal by the assessee, .r960 . - H~shiarpur Elec- H eld, that the High Court errea in holding that the excess Irie Supply Co. of the receipts over the amount spent by the assessee for instal-. v .. lation of service lines was a trading receipt. The receipts Commisston•r. [0]1 though related to the business of the assessee as distributors of Income-tax, Simla electricity were not incidental to nor in the course of the carry-ing on of the assessee's business. They were receipts for bring-ing into existence capital of lasting value. The total receipts being capital receipts the balance remaining after a part thereof was expended for laying service lines and mains, could not be regarded as 'profit' in the nature of ~ trading receipt. Commissioner of Income-tax v. Poona Elect~ic Supply Co. Ltd., (1946] 14 I.T.R. 622 and Monghyr Electric Supply Co. Ltd. v. Commissioner of Income-tax, Bihar and Orissa, [1954] 26 I.T.R. 15, discussed and applied. ·CIVIL APPELL.A.TE JURISDICTION: No. 328 of 1960. Civil Appeal Appeal from the order dated March 4, 1958, of the Punjab High Court, Chandigarh, in Civil Reference No. 29 of 1952. A. V. Viswanatha Sastri, · R. Ganapathy Iyer and G. Gopalakrishnan, for the appellant. Hardyal Hardy and D. Gupta, for the respon{J.ent. 1960. December 6. The Judgment of the Court was delivered by _ Shah J. SHAH, J.-The Income Tax Appellate Tribunal, Delhi Bench, stated under s. 66(1) of the Indian Income Tax Act the following question for decision of the High Court of Judicature at Chandigarh: Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961)  []'' ''1922b 16c191091910166192211[][][][][][]''''166' ' 1 62214194615261954196032829195219584[]19606166[][]_[][]'', ''26631194712,530194813385,92912,530[][][][][][]2 ''''1661619101001002295,92912,530 371166100 3 1002291005,929, 100 4 '''' Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) �হািশয়ারপুর ইেলক��ক সা�াই �কা. বনাম আয়কর কিমশনার, িসমলা (�জ. এল. কাপুর, এম. িহদায়াত��াহ এবং �জ. িস. শাহ, িবচারপিত�য়) আয়কর- নত�ন িবদু�ৎ �াপেনর জন� মূল�ায়নকারীর রিসদ-যিদ "লাভ" বা মূলধন-ভারতীয় িবদু�ৎ আইন, ১৯১০ (১৯১০ এর ৯), সূিচ গ. ৬ (১)(খ)-ভারতীয় আয়কর আইন, ১৯২২ (১৯২২ এর II), ধারা ৬৬(১)। মূল�ায়নকারী, এক�ট িবদু�ৎ সরবরােহর উেদ�াগ, তার �াহকেদর �দওয়া নত�ন পিরেষবা সংেযােগর জন� িনিদ পিরমাণ অথ� �পেয়েছ। এই অেথ�র এক�ট অংশ �মন লাইন এবং পিরেষবা লাইন �াপেনর জন� ব�য় করা হেয়িছল। আয়কর অিফসার পুেরা অথ�েক �লনেদন রিসদ িহসােব িবেবচনা কেরেছন। আপীেল আপীল সহকারী কিমশনার পিরেষবা লাইন এবং �মন লাইন �াপেনর খরচ বাদ �দন এবং বািকটা করেযাগ� আয় িহসােব িবেবচনা কেরন। আপীল �াইবু�নাল আপীল সহকারী কিমশনােরর সােথ একমত হেয়িছল এবং বেলিছল �য পিরেষবা সংেযােগর রিসদ�িল �লনেদন রিসদ এবং এেত "লােভর উপাদান" টাই করেযাগ� আয় িছল। এই �সে� মূল�ায়নকারীর আিপেলর িভি�েত, আয়কর আইেনর ধারা ৬৬(১) অধীেন হাইেকাট�, �াইবু�নােলর মতামেতর সােথ যেথ� পিরমােণ একমত িছেলন। (১) [১৯২৯] এ.িস.৮৬; (১৯২৯) ১৪ �ট.িস. ৪। আেদশ হয় �য, উ� আদালাত পিরেষবা লাইন �াপেনর জন� মূল�ায়নকারীর �ারা ব�য় করা পিরমাণ ব�ািতত রিশদ�ট �লনেদন এর রিশদ িহসাব ধের রাখেত ভ�ল কেরেছ। িবদু�েতর রিসদ�িল যিদও মূল�ায়নকারীর ব�বসার সােথ স�িক�ত িছল পিরেবশক িহসােব িক� তবুও �স�ল মূল�ায়নকারীর িনয়িমত ব�বসা চািলেয় যাওয়র পিরসীমার মেধ� বা আনুষি�ক িছল না। এ�েলা িছল �ায়ী মূেল�র পুঁ�জ অ��ে� আনার �াি�। �মাট রিসদ�িল মূলধনী রিসদ হওয়াও পিরেষবা লাইন এবং �মন লাইন �াপেনর পের অবিশ� অংশ, �কৃিতেত 'লাভ' বেল িবেবিচত হেত পাের না এক�ট �লনেদন রিশদ িহসােব। আয়কর কিমশনার বনাম পুনা ইেলক��ক সা�াই �কাং িলিমেটড, [১৯৪৬] ১৪ আই.�ট.আর. ৬২২ এবং মি�র ইেলক��ক সা�াই �কাং িলিমেটড বনাম আয়কর কিমশনার, িবহার এবং উিড়ষ�া, [১৯৫৪] ২৬ আই.�ট.আর. ১৫, আেলাচনা এবং �েয়াগ করা হেয়েছ। িসিভল আিপল এখিতয়ার: ১৯৬০ সােলর �দওয়ানী আিপল সংখ�া ২৮। ১৯৫২ সােলর �দওয়ানী উে�খ সংখ�া ২৯-এ পা�াব হাইেকাট�, চ�ীগেড়র ৪ মাচ�, ১৯৫৮ তািরেখর আেদশ �থেক আিপল। আিপলকারীর পে� এ.িভ. িব�নাথ শা�ী, আর. গণপিত আইয়ার এবং �জ. �গাপালকৃ�ান। উ�রদাতার পে� হরদয়াল হািড� এবং িড. ��া। ১৯৬০. িডেস�র ৬. আদালেতর রায় �দান কের িবচারপিত শাহ.-আয়কর আপীল �াইবু�নাল, িদি� �ব�,. ভারতীয় আয়কর আইেনর ধারা ৬৬(১) অধীেন চ�ীগেড়র িবচািরক উ�আদালেতর িস�াে�র জন� িন�িলিখত �� িববৃত কের : "�সবা লাইন �াপেনর জন� �ভা�ােদর কাছ �থেক মূল�ায়নকারীর রিসদ�িল িক �লনেদন রিসদ িছল ( �মন লাইন ব�ািতত) এবং তােত লােভর উপাদান, �যমন, পিরেষবা সংেযােগর রিসদ পিরেষবা সংেযাগ খরচ ব�ািতত মূল�ায়নকারীর হােত করেযাগ� আয় িছল িকনা?" হাইেকাট� িন�িলিখত ভােব এই �ে�র উ�র িদেয়েছন: ১২১ �কা�ািনর �ভা�ােদর কাছ �থেক পিরেষবা লাইন �াপেনর রিসদ হে� ��িডং রিসদ এবং পিরেষবা সংেযােগর খরচ বাদ িদেয় পিরেষবা সংেযােগর রিসদ �য�ট লােভর উপাদান �স�ট �কা�ািনর জন� করেযাগ� ।" আয়কর আইেনর ধারা ৬৬ক(২) এর অধীেন �দ� শংসাপ� সহ, এই আিপল�ট �হািশয়ারপুর িবদু�ৎ সরবরাহ �কা�ািন �ারা করা হেয়েছ-এরপের মূল�ায়নকারী িহসােব উে�খ করা হেয়েছ৷ মূল�ায়নকারী এক�ট িবদু�ৎ উেদ�ােগর লাইেস�ধারী। িহসােবর বছের, এি�ল ১, ১৯৪৭- ১ মাচ�, ১৯৪৮, মূল�ায়নকারী ১২,৫৩০ টাকা �পেয়িছেলন �াহকেদর নত�ন পিরেষবা সংেযােগর জন� । মঞ্জুর করা পিরমােণর মেধ� পিরেষবা লাইন �াপেনর জন� ৫,৯২৯ টাকা খরচ হেয়েছ, এবং িনিদ �মন লাইন �াপেনর জন� ১,৩৩৮ ব�য় করা হেয়িছল। আয়কর অিফসার পুেরা ১২,৫৩০ টাকাটােকই �লনেদন রিসদ িহসােব িবেবচনা কেরন। আপীল সহকারী কিমশনােরর কােছ আপীেল, �মন লাইন এবং পিরেষবা লাইন �াপেনর জন� �য খরচ হেয়েছ তা বাদ �দওয়া হেয়িছল এবং বািকটা করেযাগ� আয় িহসােব িবেবিচত হেয়িছল। আিপল �াইবু�নাল আিপল সহকারী কিমশনােরর সােথ একমত �পাষণ কেরন এবং বহাল রােখন �য পিরেষবা সংেযােগর রিসদ�িল িছল �লনেদন রিসদ এবং এেত "লােভর উপাদান" িছল করেযাগ� আয়। উ� আদালত এক�ট উে�েখ আয়কর আইেনর ধারা ৬৬(১) এর অধীেন �াইবু�নােলর দৃ��ভি�র সােথ যেথ� পিরমােণ একমত হয়। মূল�ায়নকারী �বদু�িতক শ�� উৎপাদেনর জন� য�পািত �াপন কেরেছ এবং তার �াহকেদর কােছ সরবরাহ করার জন� �মন লাইন এবং িবতরণ লাইনও �াপন কেরেছ। মূল�ায়নকারী �াহকেদর কাছ �থেক �াহেকর স�ি�েত সংেযাগ িব�ু পয�� ১০০ ফুট পয�� �দেঘ�র পিরেষবা লাইন �াপেনর জন� �কানও মূল� �নয় না ভারতীয় িবদু�ৎ আইেনর, ১৯১০-এর সূিচ ৬(১)(খ) এর অ�গ�ত ৷ িক� �যখােন এক�ট পিরেষবা লাইেনর �দঘ� ১০০ ফুেটর �বিশ, �সখােন মূল� মূল�ায়নকারী �ারা িনিদ হাের মূল� �নওয়া হয়৷ মূেল�র মেধ� সাধারণত তামার তােরর খরেচর পাশাপািশ Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) અસવીકરણ: સ્થાનિક ભાષામાં અનુવાદિત આ ચુકાદા/હુકમનો હેતુ પક્ષકારોનેતેમની ભાષામાં જાણકારી ઉપલબ્ધ કરાવવા માત્રનો છે અને તેનો અન્યથાઉપયોગ થઇ શકશે નહિ. અન્ય તમામ વ્યવહારિક તેમજ સરકારી ઉદ્દેશો માટેમૂળ અંગ્રેજી ચુકાદો/હુકમ જ પ્રમાણિત અને માન્ય રહેશે. DISCLAIMER:Thetranslatedjudgmentinvernacularlanguage is meant for the restricted use of the litigant tounderstand it in his/ her language and may not be usedforanyotherpurpose. Forallpracticalandofficialpurposes, the English version of the judgment shall beauthentic and shall hold the field for the purpose ofexecution and implementation. ===================================================હોશિયારપુર ઇલેિક્ટ્રક સપલાય કંપની. . વિ આવકવેરાના કમિશનર, સિમલા (નયાયમૂર્તિ જે.એલ. કપુર, નયાયમૂર્તિ એમ. હિદાયતુલાહ અને નયાયમૂર્તિજે.સી. શાહ) આવકવેરો-નવા વીજળી સથાપનો સથાત કરવા માટે કરદાતાઓની રસીદો-પિજ "નફો" અથવા મૂડી-ભારતીય વીજળી અધિનિયમ, ૧૯૧૦ (૯/૧૯૧૦),અનુસૂચિ સી-૬ (આઇ) (બી)-ભારતીય આવકવેરો અધિનિયમ, ૧૯૧૦(૨/૧૯૨૨), કલમ ૬૬ (આર). વીજ પુરવઠાના ઉપકમ, કરદાતાને તેના ગાહકોને આપવામાં આવેલા નવા સેવાજડાણો માટે ચોકસ રકમ મળી હતી. આ રકમ નો એક ભાગ મુખય અને સેવાલાઇનો નાખવા માટે ખર્ચવામાં આવયો હતો.આવકવેરાના અધિકારીએ સમગરકમને વેપારી રસીદ તરીકે ગણાવી હતી. અપીલમાં અપીલ સહાયક કમિશનરોએસર્વિસ લાઇન અને મેઇનસ નાખવાના ખર્ચને બાકાત રાખયો હતો અને બાકીની રકમને કરપાત આવક તરીકે ગણાવી હતી.અપીલેટ બનલ અપીલેટ સહાયકટ્રિયુકશનને જણાવડાણની રસીદોમિર સાથે સંમત થયું હતું અયું હતું કે સેવા જવેપારી રસીદો છે અને તેમાં "નફાનું તતવ" કરપાત આવક છે જે કરદાતાનાહાથમાં છે.આવકવેરાના કાયદાની કલમ ૬૬ (૧) હેઠળના સંદર્ભમાં, ઉચચઅદાલત બનલના દકોણ સાથે નોધપાત રીતે સંમત થઈટ્રિયુૃષ્ટિહતી.મૂલયાંકનકર્તાની અપીલ પર, ન ઉચચ અદનીનએવું માવામાં આવતું હતું કે;ાલતે એવું માે ભૂલ કરી હતી કેસસ લાઈનો સથાત કરવા માટે કરદાતા દારા ખર્ચવામાં આવેલી રકમ પરનીર્વિપિરસીદોની વધારાની રકમ વેપારી રસીદ હતી.આ રસીદો વીજળીના વિતરકો તરીકેકરદાતાના વયવસાય સાથે સંબંધિત હોવા છતાં તે કરદાતાના વયવસાયનચલાવવા માટે કે તે દરમિયાન આકસ્મિક ન હતી. તે કાયમી મૂલયની મૂડી અસ્તિતવમાં લાવવા માટેની રસીદો હતી.કુલ રસીદો કે જે મૂડી રસીદો છે અને તેનો એક ભાગ સર્વિસ લાઇન અને મેઇનસ નાખવા માટેખર્ચવામાં આવયા પછી બાકી રહેલી રકમને વેપારી રસીદની પકૃતિમાં 'નફો' તરીકેગણી શકાય નહી. આવકવેરાના કમિશનર વિરદ પૂના ઇલેિક્ટ્રક સપલાય કંપની.લિમિટેડ,[૧૯૪૬] ૧૪ આઇ. ટી. આર. ૬૨૨ અને મોગીર ઇલેિક્ટ્રક સપલાય કંપની.મર્યાદિત વિરદ આવકવેરાના કમિશનર, બિહાર અને ઓરિસસા, [૧૯૫૪] ૨૬આઇ. ટી. આર. ૧૫, ચર્ચા કરી અને ,FU] કરી. દીવાની V5[,[8 હુકુમત સિવિલ અપીલ નં. ૩૨૮/૧૯૬૦. પંજાબ હાઈકોર્ટ, ચંદીગઢના ૪ માર્ચ, ૧૯૫૮ના આદેશ સામે સિવિલ રેફરન્સ નં. ૨૯/૧૯૫૨ માં અપીલ. અપીલકર્તા વતી એ. વી. વિશ્વનાથ શાસ્ત્રી, આર. ગણપતિ ઐયર અને જી. ગોપાલકૃષ્ણન. સામાવાળા માટે હરદ્યાલ હાર્ડી અને ડી. ગુપ્તા. ૧૯૬૦ ૬ ડિસેમ્બર. કોર્ટનો ચુકાદો ન્યાયમૂર્તિ શાહ દ્વારા આપવામાં આવ્યો હતો. આવકવેરાની અપીલ ટ્રિબ્યુનલ, દિલ્હી બેન્ચે એસ હેઠળ જણાવ્યું હતું. ૬૬(૧) ચંદીગઢ ખાતેની ઉચ્ચ અદાલતના ચુકાદા માટે ભારતીય આવકવેરાના કાયદાનાનીચેના પ્રશ્નોઃ "સર્વિસ લાઈન નાખવા માટે ગ્રાહકો પાસેથી કરદાતાની રસીદો (એટલે કે, મુખ્ય વિતરણ નહીં) વેપારની રસીદો હતી કે કેમ અને તેમાં નફાનું તત્વ હતું કે કેમ, એટલે કે., સર્વિસ કનેક્શન રસીદોબાદબાકી સર્વિસ કનેક્શન ખર્ચ એ કરપાત્ર આવક હતી જે કરદાતાનાહાથમાં હતી? ઉચ્ચ અદાલતે આ પ્રશ્ો જવાબ નીચે મુજબ આપ્યો હતોઃ "...... સર્વિસ લાઇન નાખવા માટે ગ્રાહકો પાસેથી કંપનીની રસીદો વેપારની રસીદો છે અને તેમાં નફાનું તત્વ સર્વિસ કનેક્શન રસીદો અને સર્વિસ કનેક્શનખર્ચમાં તફાવત છે જે કંપનીના હાથમાં કરપાત્ર આવક છે. આવકવેરાના કાયદાની કલમ ૬૬V[(૨) અનુસાર હેઠળ આપવામાં આવેલપ્રમાણપત્ર આ અપીલ અત્રે ઉલ્લેખિત હોશિયારપુર વિદ્યુત પુરવઠા કંપની દ્વારા Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) SCRసర్వోన్నత న్యాయస్థాన నివేదికలు 956 హోషియార్‌పూర్ ఎలక్ట్రిక్ సప్లైకో.1960వర్సెస్ డిసెంబర్ 6 కమీషనర్ ఆఫ్ ఇన్‌కమటాక్స్, సిమ్లా (జెఎల. కపూర్, ఎం. హిదాతుల్లా, జెసి. షా, న్యాయమూర్తులు) ్-చటట: -ఆదాయపు పన్నుకొత్త విద్యుత్ ఇన్‌స్టాలేషన్‌లనుఇన్‌స్టాల చేయడానికి అసెస్సీ యొక్క రసీదులు--"లాభం" లేదా--మూలధనం అయితేభారతీయ విద్యుచ్ఛక్తి చట్టం, 1910 (9 ఆఫ్1910), షెడ్యూల సి. 6(1)(బి)--భారతీయ ఆదాయపు పన్ను చట్టం, 1922(11 ఆఫ్ 1922), ఎస్.66(1). మఖ్యగమనక: విద్యుత్ సరఫరా సంస్థ నిర్వహణలో భాగం అయిన అసెస్సీ, తనకస్టమర్‌లకు మంజూరు చేసిన కొత్త సర్వీస్ కనెక్షన్‌ల కోసంకొంత మొత్తాన్ని అందుకున్నారు.ఈ మొత్తంలో కొంత భాగాన్నిమెయిన్స్ మరియు సర్వీస్ లైన్లు వేయడానికి ఖర్చు చేశారు.ఆదాయపు పన్ను అధికారి ఈ మొత్తాన్ని ట్రేడింగ్ రసీదుగాపరిగణించారు.అప్పీల‌లోఅప్పిలేట్ అసిస్టెంట్ కమీషనర్సర్వీస్ లైన్‌లు మరియు మెయిన్‌లను వేయడానికి అయ్యే ఖర్చునుమినహాయించారు మరియు మిగిలిన మొత్తాన్ని పన్ను పరిధిలోకి వచ్చే ఆదాయంగా పరిగణించారు.అప్పిలేట్ ట్రిబ్యునలఅప్పిలేట్ అసిస్టెంట్ కమీషనర్‌తో ఏకీభవించింది మరియు సర్వీస్కనెక్షన్ రసీదులు ట్రేడింగ్ రసీదులని మరియు అందులోని "లాభమూలకం" అసెస్సీ చేతిలోని పన్ను విధించదగిన ఆదాయం పేర్కొంది.ఆదాయపు పన్ను చట్టంలోని ఎస్.66(1) క్రింద ఒక సూచనలో, అసెస్సీచేసిన అప్పీల‌పై ట్రిబ్యునలఅభిప్రాయంతోహైకోర్టుగణనీయంగా అంగీకరించింది. టాక్స్, బీహార్ మరియు ఒరిస్సా, [1954] 26 I.T.R. 15,చర్చించివర్తింపజేసారు. సివిల అప్పీల అధికార పరిధి: సివిల అప్పీల నం. 328 ఆఫ్ 1960. పంజాబ హైకోర్టు, చండీగఢ్, మార్చి 4, 1958 నాటి ఆర్డర్ నుండిఅప్పీల, సివిల రిఫరెన్స్ నంబర్ 29 ఆఫ్ 1952 నుండి. ప్రతివాది తరపున హార్డియాల హార్డీ మరియు డి.గుప్తా. -1960. డిసెంబర్ 6. కోర్టు తీర్పును షా, జె.వెలువరించారుది ఇన్‌కమ ట్యాక్స్ అప్పిలేట్ ట్రిబ్యునల, ఢిల్లీబెంచ్,భారతీయ ఆదాయపు పన్ను చట్టంలోని ఎస్.66(1)కిందపేర్కొన్నది. చండీగఢ్‌లోని హైకోర్టు న్యాయస్థానం నిర్ణయంకోసం క్రింది ప్రశ్న: "సర్వీస్ లైన్లు వేయడానికి వినియోగదారుల నుండి మదింపుదారురసీదులు, (అంటే, మెయిన్‌లను పంపిణీ చేయడం కాదు) ట్రేడింగ్రసీదులు మరియు అందులోని లాభ మూలకం, అనగా సర్వీస్ కనెక్షన్రసీదులు మైనస్ సర్వీస్ కనెక్షన్ ఖర్చు అసెస్సీ చేతిలో పన్ను విధించదగిన ఆదాయమా?" అనే ప్రశ్నకు హైకోర్టు ఈ క్రింది విధంగా సమాధానమిచ్చింది: "...... సర్వీస్ లైన్లు వేయడానికి వినియోగదారుల నుండి కంపెనీరసీదులు ట్రేడింగ్ రసీదులు మరియు వాటిలో లాభ మూలకం సర్వీస్కనెక్షన్ రసీదులు మరియు సర్వీస్ కనెక్షన్ ఖర్చుల మధ్యవ్యత్యాసం కంపెనీ చేతిలో పన్ను విధించదగిన ఆదాయం."ఆదాయపు పన్ను చట్టంలోని ఎస్.66 ఏ(2) కింద మంజూరు చేసినసర్టిఫికేట్‌తో, ఈ అప్పీల‌కు హోషియార్‌పూర్ ఎలక్ట్రిక్సప్లై కంపెనీ ప్రాధాన్యతనిస్తుంది. ఇక్కడ నుండి అసెస్సీ అనిసూచించబడుతుంది. మదింపుదారుడు విద్యుత్ సంస్థ యొక్కలైసెన్స్‌దారు.ఖాతా సంవత్సరంలో, ఏప్రిల1, 1947 - మార్చి 31,1948,అసెస్సీకి రూ.12,530 లు దాని వినియోగదారులకు మంజూరుచేయబడిన కొత్త సర్వీస్ కనెక్షన్‌ల కోసం అందుకున్నారు.ఈమొత్తంలో రూ.5,929 లు సర్వీస్ లైన్లు వేయడానికి వెచ్చించగా,రూ.1,338 కొన్ని మెయిన్లు వేయడానికి ఖర్చు చేశారు.ఆదాయపుపన్ను అధికారి మొత్తం రూ.12,530 లను ట్రేడింగ్ రశీదుగాపరిగణించారు.అప్పీలేట్ అసిస్టెంట్ కమీషనర్‌కు అప్పీల‌లో,సర్వీస్ లైన్‌లు మరియు మెయిన్‌లను వేయడానికి అయ్యే ఖర్చుమినహాయించబడింది మరియు మిగిలిన మొత్తాన్ని పన్ను పరిధిలోకివచ్చే ఆదాయంగా పరిగణించారు.అప్పీల‌లో,అప్పిలేట్ట్రిబ్యునల అప్పిలేట్ అసిస్టెంట్ కమీషనర్‌తో ఏకీభవించిందిమరియు సర్వీస్ కనెక్షన్ రసీదులు ట్రేడింగ్ రసీదులని మరియు అందులోని "లాభ మూలకం" అసెస్సీ చేతిలో పన్ను విధించదగినఆదాయమని పేర్కొంది. ఆదాయపు పన్ను చట్టంలోని ఎస్.66(1) కిందఒక సూచనలో, ట్రిబ్యునల అభిప్రాయంతో హైకోర్టు గణనీయంగాఅంగీకరించింది. మదింపుదారు విద్యుత్ శక్తిని ఉత్పత్తి చేయడానికియంత్రాలను వ్యవస్థాపించారు మరియు దాని వినియోగదారులకుసరఫరా చేయడానికి మెయిన్‌లు మరియు పంపిణీ లైన్‌లను కూడాఏర్పాటు చేశారు. ఇండియన్ ఎలెక్ట్రిసిటీ యాక్ట్, 1910క్లా.6(1)(బి) ప్రకారం వినియోగదారుల ఆస్తిపై ప్రధాన పంపిణీ కేంద్రంనుండి కనెక్షన్ పాయింట్ వరకు 100 అడుగుల పొడవుకు మించని సర్వీస్లైన్‌లను వేయడానికి అసెస్సీ వినియోగదారులకు ఎటువంటి ఛార్జీవిధించదు. ఇన్‌స్టాల చేయాల్సిన సర్వీస్ లైన్ పొడవు 100అడుగులకు మించి ఉంటే, అసెస్సీ ద్వారా నిర్దిష్ట రేట్లు వసూలు Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) കൾസുപ്രംംകോടതിറിപ്പോർട്ട 1961-2-SCR 956-962 നിരാകരണപത്ര (Disclaimer) ദേശികയംപ്രഭാഷയില്‍വിവര്‍ത്തനംചെയ്തവിധിന്യഭാരതസര്‍ക്കര്‍“”സ്ഥപനമായഎ.ഐ.സി.ടി.ഇ. യുടെസുവാസ് എന്നനിര്‍മ്മതബുദ്ധ്യധിഷ്ഠതവിവര്‍ത്തനഉപകരണത്തന്‍റെസഹായത്തോടെകേരളഹൈക്കോടതിയിലെഐ.റ്റ.ഡയറക്ടറേറസാധൂകരിച്ചട്ടുള്ളതാണ്.എന്നരുന്നലു,ഇതിന്‍റെഉളളടക്കത്തല്‍ആശയപരമായോസാംഗത്യപരമായോവ്യകരണപരമായോനപരമായോ.ആഖ്യതെറ്റുകള്‍ കടന്നുകൂടാന്‍ സാധ്യതയുളളതാണ് ഈതര്‍ജ്ജമകേവലംവ്യവഹാരകക്ഷകളുടെയുപൊതുജനങ്ങളുടെയുപൊതുവായഅറിവിലേക.ഉപയോഗപ്പെടുത്തുവാന്‍വേണ്ടമാത്രഉദ്ദേശിച്ചട്ടുള്ളതുമാണ്‌ഔദ്യോഗികവുപ്രയോഗികവുമായഎല്ലആവശ്യങ്ങള്‍ക്കുവിധിനിര്‍വഹണനടപ്പക്കലുകള്‍ക്കുപ്രസ്വിധിന്യയത്തന്‍റെഇംഗ്ലഷ്പതിപ.ആധികാരികവുഅന്തമവുആയിരിക്കു ഹോഷിയാ.ർപൂർഇലക്ട്രക്സപ്ലൈകോ v. ആദായനികുതികമ്മഷണർ, സിംല (ജസ്റ്റസ്‌ ജെ. എൽ. കപൂർ, ജസ്റ്റസ്‌ എം. ഹിദയ്യതുല്ല, ജസ്റ്റസ്‌ ജെ. സി. ഷാ,.) -ആദായനികുതിപുതിയവൈദ്യുതിഇൻസ്റ്റളേഷനുകൾസ്ഥപിക്കുന്നതിനുള്ളനികുതിബദ്ധന്റെരസീതുകൾ-"ലാഭം" അല്ലെങ്കൽമൂലധനം-ആണെങ്കൽഇന്ത്യൻവൈദ്യുതിനിയമം, 1910 (1910 ലെ9), പട്ടകc .6(1)(b)-ഇന്ത്യൻആദായനികുതിനിയമം, 1922 (1922ലെ11), ഉപവകുപ്പ്‌ 66 (1). വൈദ്യുതിവിതരണസംരംഭമായനികുതിബദ്ധന്‌ ഉപഭോക്തക്കൾകഅനുവദിച്ചയി.പുതിയസേവനകണക്ഷനുകൾക്കഒരുനിശ്ചതതുകലഭിച്ചു ഈതുകയുടെഒരുഭാഗംമെയിൻ, സർവീസ്ലൈനുകൾഎന്നവസ്ഥപിക്കുന്നതിനായി 1961-2-SCR 956-962 .ൻൻപാരരസീതായിചെലവഴിച്ചു ആദായനികുതിഉദ്യോഗസ്ഥമുഴുവതുകവ്യ.ലിൽഷണർമാർസർവീസ്കണക്കക്ക അപ്പഅപ്പലേററ്അസിസ്റ്റനറ്കമ്മമെയിൻലൈനുകളുലൈനുകളുസ്ഥപിക്കുന്നതിനുള്ളചെലവ്ഒഴിവാക്ുയു.ബാക്കനികുത്തചുമത്തവുന്നവരുമാനമായികണക്കക്ുയുചെയ്തു അപ്പലേറൽസേവനട്രൈബ്യൂണഅപ്പലേററ്അസിസ്റ്റന്റ്‌ കമ്മഷണറുമായിയോജിക്ുയുൻൾഅതിലെ"ലാഭഘടകം"കണക്ഷരസീതുകവ്യപാരരസീതുകളാണെന്നുനികുതിബദ്ധന്റെകൈകളിലെനികുതിചുമത്തവുന്നവരുമാനമാണെന്നുവിധിക്ുയുചെയ്തു. ആദായനികുതിനിയമത്തലെവകുപ്പ്‌ 66 (1) പ്രകാരമുള്ളഒരുപരാമർശത്തൽ,ട്രൈബ്യൂണലിന്റെകാഴ്ചപ്പടിനോട്ഹൈക്കോടതിഗണ്യമായിയോജിച്ചു. നികുതിബദ്ധന്റെഅപ്പലിൽ,സർവീസ്ലൈനുകൾസ്ഥപിക്കുന്നതിനായിനികുതിബദ്ധൻചെലവഴിച്ചൾഅധികമായൾപാരരസീതാണെനതുകയേക്കരസീതുകഒരുവ്യൽ.ർവിധിക്കുന്നതിഹൈക്കോടതികക്തെറ്റുപറ്റവൈദ്യുതിവിതരണക്കഎന്നനിലയിൽൻനികുതിബദ്ധബിസിനസുമായിബന്ധപ്പെട്ടതിയിരുന്നുവെങ്കലുൾകമായതോരസീതുകആകസ്മനികുതിബദ്ധന്റെബിസിനസനടത്തുന്നവഴിയിലോ.ആയിരുന്നല്ല ശാശ്വതമായമൂല്യമുള്ളമൂലധനംകൊണ്ടുവരുന്നതിനുള്ള.ൾൽരസീതുകളായിരുന്നുഅവ മൊത്തരസീതുകമൂലധനരസീതുകളായതിനാർവീസ്മെയിഅതിന്റെഒരുഭാഗംസലൈനുകളുൻസുംസ്ഥപിക്കുന്നതിന്ചെലവഴിച്ചതിന്ശേഷമുള്ളബാക്കഒരുവ്യപാരരസീതിന്റെസ്വഭാവത്തൽ'ലാഭം'ൻ. ആയികണക്കക്കകഴിയില്ല ആദായനികുതികമ്മഷണർV. പൂനെഇലക്ട്രക്സപ്ലൈകമ്പനിലിമിറ്റഡ്, [1946]14ITR622ഉംമോംംഗിർഇലക്ട്രക്സപ്ലൈകമ്പനിയു. ലിമിറ്റഡ്V.ബീഹാറിലെയുഒറീസയിലെയുആദായനികുതികമ്മഷണർ, [1954] 26 ITR .15, ചർച്ചചെയ്യുകയുഅപേക്ഷക്ുയുചെയ്തു. സിവിൽഅപ്പൽഅധികാരപരിധി: 1960 ലെസിവിൽഅപ്പൽനമ്പർ328. കൾസുപ്രംംകോടതിറിപ്പോർട്ട 1961-2-SCR 956-9621952-ലെസിവിൽറഫറൻസ്നമ്പർ29-ൽചണ്ഡഗഢിലെപഞ്ചബ്ഹൈക്കോടതിയുടെ1958 മാർച4-ലെഉത്തരവിൽനിന്നള്ളഅപ്പൽ.അപ്പൽവാദിക്കവേണ്ടഎ. വി. വിശ്വനാഥശാസ്ത്ര, ആർ. ഗണപതിഅയ്യർ,ജി.ൻവർ. ഗോപാലകൃഷ്ണഎന്നഎതിർകക്ഷക്കവേണ്ടഹർഡ്യൽഹാർഡിയുംഡി. ഗുപ്തയു.1960.ഡിസംബർ6.കോടതിവിധിന്യയംപ്രസ്തവിച്ചത്‌ജസ്റ്റസ്‌ ഷാ,- ആദായനികുതിഅപ്പലേററ്ട്രൈബ്യൂണൽ, ഡൽഹിബെഞ,ഇന്ത്യൻആദായനികുതിനിയമത്തലെവകുപ്പ്‌ 66 (1) പ്രകാരംചണ്ഡഗഢിലെഹൈക്കോടതിയുടെതീരുമാനത്തനായിഇനിപ്പറയുന്നചോദ്യപ്രസ്തവിച്ചു "സർവീസ്ലൈനുകൾസ്ഥപിക്കുന്നതിനായിഉപഭോക്തക്കളിൽനിന്നുള്ളനികുതിബദ്ധന്റെരസീതുകൾ(അതായത്മെയിൻസ്വിതരണംചെയ്യത്തവ)വ്യപാരരസീതുകളായിരുന്നോകൂടാതെഅതിലെലാഭഘടകം, അതായത്സർവീസ്ൻൾമൈനസ്സർവീസ്ൻചെലവ്കണക്ഷരസീതുകകണക്ഷനികുതിബദ്ധന്റെകൈകളിലെവരുമാനമായിരുന്നോ?ഈചോദ്യത്തന്ൽൽകി.ഹൈക്കോടതിതാഴെപ്പറയുന്നരീതിയിഉത്തരംന :"...... സേവനലൈനുകൾസ്ഥപിക്കുന്നതിനുള്ളഉപഭോക്തക്കളിൽനിന്നുള്ളകമ്പനിയുടെരസീതുകൾവ്യപാരരസീതുകളാണ്, അതിൽലാഭഘടകംസേവനൻൻൾസംകണക്ഷരസീതുകളുസേവനകണക്ഷചെലവുകതമ്മലുള്ളവ്യത്യകമ്പനിയുടെകൈകളിൽനികുതിചുമത്തവുന്നവരുമാനമാണ്.” ആദായനികുതിനിയമത്തലെവകുപ്പ്‌66 A(2) പ്രകാരംനൽകിയിട്ടള്ളസർട്ടഫിക്കറ്റനൊപ്പ,ഇനിമുതൽനികുതിബദ്ധൻഎനവിളിക്കുന്നഹോഷിയാൽന.ർപൂർഇലക്ട്രക്സപ്ലൈകമ്പനിയാണ്ഈഅപ്പൽകുന്നത്ൻ.നികുതിബദ്ധഒരുവൈദ്യുതിസ്ഥപനത്തന്റെലൈസൻസുള്ളയാളാണ്അക്കൌണ്ട്‌വർഷത്തൽ1947ഏപ്രൽ1-ന്1948മാർച31-ന് 1961-2-SCR 956-962 Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) 956 ਸਪਰਰਮਕਰਟਰਰਪਕਰਟਸ (1961 ) ਹਸੁਰਸ਼ਿਆਰਪਸੁਰਇਲੈਕਰਟ੍ਰਿਕਸਪਲਲਾਈਕੰਪਨਰੀ . vs ਇਨਕਮ, ਟਲੈਕਸਕਰਮਸ਼ਿਨਰਰਸਮਲਲਾ (ਜ. ਐਲ. , ਐਮ. ਅਤਜਜ. . , ਜ. ਜ.)ਕਪੂਰਰਹਦਲਾਯਤਤਸੁਤੁੱਲਲਾਹਸਰੀਸ਼ਿਲਾਹ-ਇਨਕਮ- ਨਵਵਲਈਇਨਕਮਟਲੈਕਸਰਬਿਜਲਰੀਸਥਲਾਪਨਲਾਵਲਾਵਲਗਲਾਉਣਟਲੈਕਸਅਸਲੈਸਰੀਦਰੀਆਵਰਸਰੀਦਲਾਵ ਜਕਰ- ਐਕਟ,1910 (1910 9),ਪਟ੍ਿਕੋਫਿਟਜਲਾਵਕਲੈਪਰੀਟਲਇਕੰਡਰੀਅਨਇਲੈਕਟ੍ਿਰਸਟਰੀਦਲਾ-, ਅਨ. 6 (1)( )-bਇਨਕਮਐਕਟ, 1922 (11 ੁਪੂਚਰੀਸਰੀਇਕੰਰਡਯਨਟਲੈਕਸਆਫਿ1922), . 66( )sI , ਉਪਕਰਨ, ਨਜਆਪਣਜਮਸੁਲਲਾਵਕਣਕਰਤਲਾਇਤੁੱਕਰਬਿਜਲਰੀਸਪਲਲਾਈਗਲਾਹਕਲਾਵਨਪੂਕੰਰਦਗਏਨਵਲਈਰਕਮਇਸਰਕਮੁੱਜਸਜਵਲਾਕਸੁਨਲੈਕਸ਼ਿਨਲਾਵਕਸੁਝਪਟ੍ਰਿਲਾਪਤਕਰੀਤਰੀ।ਦਲਾਕਸੁਝਮਜਨਅਤਜਸਰਰਵਸਲਈਖਰਚਰਗਆਆਮਦਨਰਹਤੁੱਸਲਾਲਲਾਈਨਰਵਛਲਾਉਣਕਰੀਤਲਾਸਰੀ।ਕਰਨਜਰਕਮਅਰਧਿਕਲਾਰਰੀਸਲਾਰਰੀਨਪੂਕੰਵਪਲਾਰਕਰਸਰੀਦਮਕੰਰਨਆ।ਅਪਰੀਲਰਵਤੁੱਚਅਪਰੀਲਰੀਕਰਮਸਨਰਨਜਸਰਰਵਸਅਤਜਮਜਨਸਹਲਾਇਕਲਲਾਈਨਲਾਵਲਲਾਈਨਰਵਛਲਾਉਣਦਰੀਲਲਾਗਤਨਪੂਕੰਅਤਜਆਮਦਨਬਿਲਾਹਰਰਤੁੱਰਖਆਬਿਕਲਾਇਆਨਪੂਕੰਟਲੈਕਸਯਕੋਗਮਕੰਰਨਆ।ਅਪਰੀਲਰੀਰਟ੍ਿਬਿਊਨਲਨਜਅਤਜਰਕਅਪਰੀਲਰੀਸਹਲਾਇਕਕਰਮਸ਼ਿਨਰਨਲਾਲਸਰਹਮਤਰੀਪਟ੍ਰਿਗਟਲਾਈਰਕਹਲਾਸਜਵਲਾਸਨਅਤਜਇਸ "" ਦਜਕਸੁਨਲੈਕਸ਼ਿਨਦਰੀਆਵਰਸਰੀਦਲਾਵਵਪਲਾਰਕਰਸਰੀਦਲਾਵਰਵਤੁੱਚਲਲਾਭਤੁੱਤਅਸਜਸਰੀਆਮਦਨਐਕਟਦਜ 66(1) ਦਜਹਤੁੱਥਲਾਵਰਵਤੁੱਚਟਲੈਕਸਯਕੋਗਸਰੀ।ਇਨਕਮਟਲੈਕਸਸਲੈਕਸ਼ਿਨਹਵਠਨਜਦਜਮਸੁਲਲਾਵਕਣਹਲਾਈਕੋਰਟਰਟ੍ਿਬਿਊਨਲਰਵਚਲਾਰਨਲਾਲਕਲਾਫਿਰੀਹਤੁੱਦਤੁੱਕਸਰਹਮਤਰੀ 'ਤਜ,ਪਟ੍ਰਿਗਟਲਾਈ।ਅਸਜਸਰੀਦਸੁਆਰਲਾਅਪਰੀਲ SCRਸਪਰਰਮਕਰਟਰਰਪਕਰਟਸ 957 2 1960 ਹਸੁਰਸ਼ਿਆਰਪਸੁਰਇਲੈਕਰਟ੍ਰਿਕਸਪਲਲਾਈਕੰਪਨਰੀvs. ਇਨਕਮ, ਟਲੈਕਸਕਰਮਸ਼ਿਨਰਰਸਮਲਲਾ ਰਕਨਜਇਸਰਰਕਰਕਹਲਾਹਲਾਈਕੋਰਟਵਧਿਰੀਕਰੀਨਪੂਕੰੋਣਰਵਤੁੱਚਗਲਤਰੀਕਰੀਤਰੀਹਲੈ ਕਰਨਲਈਖਰਚਗਈਰਕਮਤਅਸਜਸਰੀਦਸੁਆਰਲਾਸਜਵਲਾਲਲਾਈਨਲਾਵਸਥਲਾਪਤਕਰੀਤਰੀਵਤੁੱਧਿਦਜ 'ਤਜਦਜਰਸਰੀਦਲਾਵਇਤੁੱਕਵਪਲਾਰਕਰਸਰੀਦਸਰੀ।ਰਸਰੀਦਲਾਵਰਬਿਜਲਰੀਰਵਤਰਕਲਾਵਤੌਰਮਸੁਲਲਾਵਕਣਦਜ, ਦਜਕਲਾਰਕੋਬਿਲਾਰਨਲਾਲਸਬਿਕੰਧਿਤਹਕੋਣਬਿਲਾਵਜਪੂਦਨਲਾਹਰੀਇਤਫਿਲਾਕਨਨਲਾਹਰੀਮਸੁਲਲਾਵਕਣਕਰਤਲਾਦਜਰਵਚ .ਉਹਹਤਦਕਲਾਰਕੋਬਿਲਾਰਨਪੂਕੰਜਲਾਰਰੀਰਤੁੱਖਣਕੋਰਸਸਰੀਸਥਲਾਈਮਸੁਤੁੱਲਦਰੀਰਵਤੁੱਚਪੂਕੰਜਰੀਰਲਆਉਣਸਨ. ਹਨ, ਦਰੀਆਵਰਸਰੀਦਲਾਵਕਸੁਤੁੱਲਰਸਰੀਦਲਾਵਪੂਕੰਜਰੀਰਸਰੀਦਲਾਵਰਜਸਦਲਾਇਤੁੱਕਰਹਤੁੱਸਲਾਸਰਰਵਸਅਤਜਮਜਨਲਈਖਰਚਤਲਲਾਈਨਲਾਵਰਵਛਲਾਉਣਕਰੀਤਜਜਲਾਣਬਿਲਾਅਦਬਿਲਾਕਰੀਬਿਰਚਆ, '' ਨਹਵਬਿਕਲਾਇਆਹਲੈਨਪੂਕੰਵਪਲਾਰਕਰਸਰੀਦਦਰੀਪਟ੍ਿਕਰਤਰੀਰਵਤੁੱਚਲਲਾਭਮਕੰਰਨਆਜਲਾਸਕਦਲਾਹਲੈ। -ਇਨਕਮ.ਟਲੈਕਸਕਰਮਸ਼ਿਨਰਬਿਨਲਾਮਪੂਨਲਾਇਲੈਕਰਟ੍ਰਿਕਸਪਲਲਾਈਕੋ ਰਲਰਮਟਜਡ,[1946] 14 ਆਈ..ਆਰ. 622 ਅਤਜਟਰੀਮਕੰਰਗਰਇਲੈਕਰਟ੍ਰਿਕਸਪਲਲਾਈ-. ਰਲਰਮਟਜਡvs ਇਨਕਮ, ਅਤਜ, [1954]ਕੰਪਨਰੀਕੋਟਲੈਕਸਕਰਮਸ਼ਿਨਰਰਬਿਹਲਾਰਉੜਰੀਸਲਾ26 ਆਈ..ਆਰ. 15, ਅਤਜਟਰੀਚਰਚਲਾਕਰੀਤਰੀਲਲਾਗਪੂਕਰੀਤਰੀ। ਰਸਵਲਖਜਤਰ: ਰਸਵਲ 1960 .328ਅਪਰੀਲਰੀਅਰਧਿਕਲਾਰਅਪਰੀਲਦਲਾਨਕੰ , ਦਜ 4 , 1958 ਦਜਤਰਸਵਲਪਵਜਲਾਬਿਹਲਾਈਕੋਰਟਚਕੰਡਰੀਗੜਮਲਾਰਚਹਸੁਕਮਲਾਵਹਵਲਾਲਲਾਨਕੰਬਿਰ29, 1952 ਰਵਤੁੱਚਅਪਰੀਲ। ਏ.. , ਆਰ. ਅਈਅਰਅਤਜ,ਵਰੀਰਵਸ਼ਿਵਨਲਾਥਸ਼ਿਲਾਸਤਰਰੀਗਣਪਤਰੀਜਰੀਗਕੋਪਲਾਲਰਕ੍ਰਿਸ਼ਿਨਨਲਈ।ਅਪਰੀਲਕਰਤਲਾ ਹਰਰਦਆਲਅਤਜ.ਹਲਾਰਡਰੀਡਰੀਗਸੁਪਤਲਾਵਤੁੱਲਤ 1960. 6. ਇਸਰਦਰਗਆ -ਦਸਕੰਬਿਰਅਦਲਾਲਤਦਲਾਫਿਲੈਸਲਲਾਦਸੁਆਰਲਾੁੱਲਾਸਰੀ , ਜ.-ਇਨਕਮ,ਨਜਸ਼ਿਲਾਹਟਲੈਕਸਅਪਰੀਲਰੀਰਟ੍ਿਬਿਊਨਲਰਦਤੁੱਲਰੀਬਿਬੈਂਚਇਕੰਰਡਯਨਇਨਕਮਐਕਟ 66(1) ਹਵਠਆਫਰਵਖਜਟਲੈਕਸਦਰੀਧਿਲਾਰਲਾਹਲਾਈਕੋਰਟਚਕੰਡਰੀਗੜਫਿਲੈਸਲਜਲਈਹਜਠਰਲਖਜ :ਸਵਲਾਲ "ਲਈਤ,ਕਰੀਸਜਵਲਾਲਲਾਈਨਲਾਵਰਵਛਲਾਉਣਖਪਤਕਲਾਰਲਾਵਮਸੁਲਲਾਵਕਣਦਰੀਆਵਰਸਰੀਦਲਾਵਰਕ , ਨਹਵ) ਸਨਅਤਜਇਸ, ਰਜਵਰਕ,ਜਕੋਮਸੁਤੁੱਖਵਕੰਡਣਵਪਲਾਰਕਰਸਰੀਦਲਾਵਕਰੀਰਵਤੁੱਚਲਲਾਭਤੁੱਤਕਜਦਜਸਜਵਲਾਕਨਲੈਕਸ਼ਿਨਰਸਰੀਦਲਾਵਘਟਲਾਸਜਵਲਾਕਸੁਨਲੈਕਸ਼ਿਨਲਲਾਗਤਮਸੁਲਲਾਵਕਣਕਰਤਲਾਹਤੁੱਥਲਾਵਰਵਤੁੱਚਆਮਦਨ?"ਟਲੈਕਸਯਕੋਗਸਰੀ ਨਜਇਸਹਜਠਰਲਖਜਅਨਰਦ:ਹਲਾਈਕੋਰਟਸਵਲਾਲਦਲਾਜਵਲਾਬਿੁਲਾਰੁੱਲਾ •ਤਸਰਰਵਸਲਈ ਖਪਤਕਲਾਰਲਾਵਕੰਪਨਰੀਦਰੀਆਵਰਸਰੀਦਲਾਵਲਲਾਈਨਲਾਵਰਵਛਲਾਉਣਵਪਲਾਰਕਹਨਅਤਜਰਸਰੀਦਲਾਵ ਇਸਅਤਜਰਵਤੁੱਚਲਲਾਭਤੁੱਤਸਜਵਲਾਕਸੁਨਲੈਕਸ਼ਿਨਦਰੀਆਵਰਸਰੀਦਲਾਵਸਜਵਲਾਕਸੁਨਲੈਕਸ਼ਿਨਦਰੀਲਲਾਗਤਦਲਾਆਮਦਨਰਕਦਜਰਵਚ .ਫਿਰਕਟਲੈਕਸਯਕੋਗਹਲੈਜਕੋਕੰਪਨਰੀਹਤੁੱਥਹਲੈ 958 ਸਪਰਰਮਕਪਟਰਰਪਕਰਤਸ (1961 )ਹਸੁਰਸ਼ਿਆਰਪਸੁਰਇਲੈਕਰਟ੍ਰਿਕਸਪਲਲਾਈਕੰਪਨਰੀ vs. ਇਨਕਮ, ਟਲੈਕਸਕਰਮਸ਼ਿਨਰਰਸਮਲਲਾ ਇਨਕਮਐਕਟਦਜ .66 (2)sAਦਜਰਦਟਲੈਕਸਅਧਿਰੀਨੁੱਜਸਰਟਰੀਰਫਿਕਜਟਨਲਾਲਇਸਰਦਅਪਰੀਲਨਪੂਕੰਹਸੁਰਸ਼ਿਆਰਪਸੁਰਇਲੈਕਰਟ੍ਰਿਕਸਪਲਲਾਈਕੰਪਨਰੀਵਤੁੱਲਤਤਰਜਰੀਹੁੱਰੀਜਲਾਵਦਰੀ- ਇਸਤਵਜਤਹਲੈਬਿਲਾਅਦਅਸਸਜਸਰੀਜਲਾਣਰੀਜਲਾਵਦਰੀਹਲੈ। -ਅਸਸਜਸਰੀਰਬਿਜਲਰੀਅਕੰਡਰਟਜਰਕੰਗਦਲਾਲਲਾਇਸਕੰਸਧਿਲਾਰਕਹਲੈ।ਇਸਸਲਾਲ, 1 , 1947- 31, 1948, ਆਪਣਜਨਵਰਵਤੁੱਚਅਪਟ੍ਰਿਮਲਾਰਚਮਸੁਲਲਾਵਕਣਕਰਤਲਾਨਪੂਕੰਗਲਾਹਕਲਾਵਲਈ. 12,530 ਰਦਗਏ.ਇਸਰਕਮ 5,929 .ਸਜਵਲਾਕਸੁਨਲੈਕਸ਼ਿਨਲਾਵਰਸੁਨਪੂਕੰੁੱਜਰਵਤੁੱਚਤਰਸੁਸਰਰਵਸਲਈਖਰਚਗਏਸਨ, ਅਤਜ 1,338 . ਮਜਨਲਲਾਈਨਰਵਛਲਾਉਣਰਸੁਪਏਕਰੀਤਜਰਸੁਕਸੁਝਲਈਖਰਚਗਏਸਨ।ਆਮਦਨਕਰਨਜਰਕਮਰਵਛਲਾਉਣਕਰੀਤਜਅਰਧਿਕਲਾਰਰੀਸਲਾਰਰੀ12,530. ਵਜਤਰਲਆ।ਨਪੂਕੰਵਪਲਾਰਕਰਸਰੀਦਅਪਰੀਲਰੀਸਹਲਾਇਕਕਰਮਸ਼ਿਨਰਨਪੂਕੰਅਪਰੀਲ, ਸਰਰਵਸਅਤਜਮਜਨਲਈਰਵਤੁੱਚਲਲਾਈਨਲਾਵਰਵਛਲਾਉਣਹਕੋਈਲਲਾਗਤਨਪੂਕੰਬਿਲਾਹਰਰਤੁੱਰਖਆਰਗਆਅਤਜਆਮਦਨਰਗਆ,ਸਰੀਬਿਕਲਾਇਆਨਪੂਕੰਟਲੈਕਸਯਕੋਗਮਕੰਰਨਆਸਰੀ।ਅਪਰੀਲਰਵਤੁੱਚਨਜਅਤਜਅਪਰੀਲਰੀਰਟ੍ਿਬਿਊਨਲਅਪਰੀਲਰੀਸਹਲਾਇਕਕਰਮਸ਼ਿਨਰਨਲਾਲਸਰਹਮਤਰੀਪਟ੍ਰਿਗਟਲਾਈਰਕਸਨਅਤਜਇਸ "ਰਕਹਲਾਸਜਵਲਾਕਸੁਨਲੈਕਸ਼ਿਨਦਰੀਆਵਰਸਰੀਦਲਾਵਵਪਲਾਰਕਰਸਰੀਦਲਾਵਰਵਤੁੱਚਮਸੁਨਲਾਫਲਾ" ਦਜਆਮਦਨਇਨਕਮਐਕਟਦਜsਤੁੱਤਮਸੁਲਲਾਵਕਣਕਰਤਲਾਹਤੁੱਥਲਾਵਰਵਤੁੱਚਟਲੈਕਸਯਕੋਗਸਰੀ।ਟਲੈਕਸ. 66(1), ਐਸਦਜਤਰਹਤਨਜਦਜਇਤੁੱਕਸਕੰਦਰਭਰਵਤੁੱਚਹਲਾਈਕੋਰਟਰਟ੍ਿਬਿਊਨਲਰਵਚਲਾਰਨਲਾਲਕਲਾਫਿਰੀਹਤੁੱਦਤੁੱਕਸਰਹਮਤਰੀਪਟ੍ਰਿਗਟਲਾਈ। Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) ਨਜਕਰਨਲਈਮਸੁਲਲਾਵਕਣਕਰਤਲਾਰਬਿਜਲਰੀਊਰਜਲਾਪਲੈਦਲਾਮਸ਼ਿਰੀਨਰਰੀਅਤਜਆਪਣਜਕਰਨਲਈਮਜਨਅਤਜਸਥਲਾਪਤਕਰੀਤਰੀਹਲੈਗਲਾਹਕਲਾਵਨਪੂਕੰਇਸਦਰੀਸਪਲਲਾਈਹਨ।, 1910ਵਕੰਡਣਵਲਾਲਰੀਆਵਲਲਾਈਨਲਾਵਵਰੀਰਤੁੱਖਰੀਆਵਇਕੰਡਰੀਅਨਇਲੈਕਟ੍ਿਰਸਟਰੀਏਓਟਰੀਅਨ 6(1)() ਦਜਅਨਤਕਜਦਜਦਰੀੁਪੂਚਰੀਬਿਰੀੁਲਾਰਅਸਸਜਸਰੀਖਪਤਕਲਾਰਲਾਵਮਸੁਤੁੱਖਲੈਕਸੁਨਲੈਕਸ਼ਿਨ 100 ਤਸਰਰਵਸਰਬਿਕੰਦਪੂਤੁੱਕਫਿਸੁਤੁੱਟਵਤੁੱਧਿਲਕੰਬਿਲਾਈਵਲਾਲਰੀਆਵਲਲਾਈਨਲਾਵਖਪਤਕਲਾਰਲਾਵਦਰੀ 'ਤਜਲਈਤਨਹਵਪਰਜਲਾਇਦਲਾਦਰਵਛਲਾਉਣਖਪਤਕਲਾਰਲਾਵਕੋਈਖਰਚਲਾਲਬੈਂਦਲਾ।ਰਜਤੁੱਥਜਸਰਰਵਸ 100 ਤ, ਸਥਲਾਪਤਕਰੀਤਰੀਜਲਾਣਵਲਾਲਰੀਲਲਾਈਨਦਰੀਲਕੰਬਿਲਾਈਫਿਸੁਤੁੱਟਵਤੁੱਧਿਹਲੈਤਲਾਵ 'ਤਜਆਮਮਸੁਲਲਾਵਕਣਕਰਤਲਾਦਸੁਆਰਲਾਕਸੁਝਦਰਲਾਵਲਲਾਗਤਵਸਪੂਲਰੀਜਲਾਵਦਰੀਹਲੈ।ਚਲਾਰਜਰਵਤੁੱਚਤੌਰ'-ਤਜਦਜਦਜਗਆਇਰਨ, ਸਰਰਵਸਅਤਜ,ਤਲਾਰਲਾਵਤਲਾਵਬਿਜਨਲਾਲਨਲਾਲੈਵਜਨਲਾਈਜ਼ਡਹਕੋਰਬਿਰਲੈਕਟਲਾਵ, , ਅਤਜਉਰਚਤਅਤਜਖਰਚਜਇਕੰਸਪੂਲਜਟਰਲਾਵਮਰੀਟਰਵਲਾਇਰਰਕੰਗਖਕੰਰਭਆਵਲਜਬਿਰਰਨਗਰਲਾਨਰੀਹਨ।ਇਸ, ਨਜ 229 ਨਵਰਦਅਤਜਸ਼ਿਲਾਮਲਹਸੁਕੰਦਜਸਲਾਲਰਵਤੁੱਚਮਸੁਲਲਾਵਕਣਕਰਤਲਾਕਸੁਨਲੈਕਸ਼ਿਨੁੱਜ12,530 ਰਜਸ. 5,929 ਆਮਦਨਰਸੁਪਏਪਟ੍ਰਿਲਾਪਤਕਰੀਤਜਰਵਤੁੱਚਤਰਸੁਨਪੂਕੰਟਲੈਕਸਯਕੋਗਮਕੰਰਨਆਰਗਆਹਲੈ। 2 SCRਸਪਰਰਮਕਰਟਰਰਪਕਰਟਸ 959ਹਸੁਰਸ਼ਿਆਰਪਸੁਰਇਲੈਕਰਟ੍ਰਿਕਸਪਲਲਾਈਕੰਪਨਰੀ . vs ਇਨਕਮ, ਟਲੈਕਸਕਰਮਸ਼ਿਨਰਰਸਮਲਲਾ ਐਕਟਦਜਰਨਯਮ 37sਸਮਜਤ 11sਦਜਇਕੰਡਰੀਅਨਇਲੈਕਟ੍ਿਰਸਟਰੀਅਧਿਰੀਨਰਨਰਧਿਲਾਰਤਰਵਚਖਲਾਤਜਅਸਲੈਸਰੀਦਸੁਆਰਲਾਕ੍ਿਲੈਡਟਕਰੀਤਲਾਸਜਵਲਾਕਨਲੈਕਸ਼ਿਨਰਸਰੀਦਲਾਵਮਲਾਲਰੀਆਖਲਾਤਜਰਵਤੁੱਚਅਤਜਅਨਰਵਚਲਲਾਈਨਲਾਵਰਵਛਲਾਉਣਦਰੀੁਲਾਰਰੀਲਲਾਗਤਨਪੂਕੰਕਲੈਪਰੀਟਲਅਕਲਾਉਵਟਡਲੈਰਬਿਟ, ਪਰਦਜਰਇਸ 'ਤਜਕਰਨਕਰੀਤਲਾਖਲਾਰਤਆਵਰਵਤੁੱਚਰਸਰੀਦਲਾਵਦਲਾਵਰਗਰੀਕਰਨਗਤੁੱਲਰਵਚਲਾਰਮਹਨਹਵਰਕਵਜਤਨਹਵ।ਰਵਤੁੱਚਕੋਈੁੱਵਰਤੁੱਖਦਲਾਕਰੀਰਸਰੀਦਰਲੈਵਜਰਨਊਟਲੈਕਸਯਕੋਗਹਲੈਜਲਾਵਨਜਰਦਰਕਜਦਤਮਸੁਲਲਾਵਕਣਕਰਤਲਾਦਲਰੀਲੁੱਰੀਸਜਵਲਾਲਲਾਈਨਲਾਵਨਪੂਕੰਸਥਲਾਰਪਤਰਗਆਉਹਗਈਆਵਸਨ, ਰਕਉਵਰਕਉਹਕਰੀਤਲਾਸਰੀਤਲਾਵਅਸਸਜਸਰੀਦਰੀਸਕੰਪਤਰੀਬਿਣਅਸਲੈਸਰੀਦਜਦਜਦਜਸਨ।, ਵਕੰਡਣਵਲਾਲਜਮਜਨਜ਼ਰਵਸਤਲਾਰਸੁਭਲਾਅਰਵਤੁੱਚਰਲੈਵਜਰਨਊਦਰੀਤਰਫਿਤਹਲਾਈਕੋਰਟਦਜ 'ਤਜਕਰਦਜਗਈਰਕਫਿਲੈਸਲਜਭਰਕੋਸਲਾਹਕੋਏਤਲਾਕਰੀਦਕਰੀਤਰੀਸਰੀਖਪਤਕਲਾਰਲਾਵਦਸੁਆਰਲਾਭਸੁਗਤਲਾਨਸਰਰਵਸਨਹਵਹਨ।ਕਰੀਤਰੀਆਵਜਲਾਵਦਰੀਆਵਲਲਾਈਨਲਾਵਮਸੁਲਲਾਵਕਣਦਰੀਜਲਾਇਦਲਾਦਬਿਣਜਲਾਵਦਰੀਆਵਅਸਵਇਹਨਹਵਰਕਇਹਆਮਦਨਕਰਦਜ 66. sਦਜਸਕੋਚਦਜਭਲਾਰਤਰੀਕਲਾਨਪੂਕੰਨਅਧਿਰੀਨਤਲਈ. ਇਸ 'ਤਜਕਰਨਲਈਇਤੁੱਕਆਦਜਸ਼ਿਅਪਰੀਲਰਵਤੁੱਚਸਲਾਡਜਖਸੁਤੁੱਲੜਲਾਹਲੈਸਵਲਾਲਪਟ੍ਰਿਵਜਸ਼ਿਨਜਇਸ 'ਤਜਦਰਜਨਹਵਰਕਰਟ੍ਿਬਿਊਨਲਸਵਲਾਲਕੋਈਖਕੋਜਕਰੀਤਰੀਕਰੀਅਸਸਜਸਰੀਸਜਵਲਾ, ਲਲਾਈਨਲਾਵਦਲਾਮਲਾਲਕਸਰੀ।ਰਬਿਨਲਾਵਸ਼ਿਤੁੱਕਅਸਸਜਸਰੀਦਸੁਆਰਲਾਸਥਲਾਰਪਤਸਜਵਲਾਲਲਾਈਨਲਾਵਦਰੀਲਈਰਗਆ 100 ਤਲਲਾਗਤਖਪਤਕਲਾਰਲਾਵਦਸੁਆਰਲਾਯਕੋਗਦਲਾਨਪਲਾਇਆਸਰੀਜਕੋਫਿਸੁਤੁੱਟਵਤੁੱਧਿ ਸਨ।ਆਮ 'ਤਜ, ਲਈਲਕੰਬਿਲਾਈਰਵਤੁੱਚਤੌਰਇਤੁੱਕਰਵਅਕਤਰੀਜਕੋਸਕੰਪੁੱਰੀਦਰੀਸਥਲਾਪਨਲਾਉਸ; ਪਰਭਸੁਗਤਲਾਨਕਰਦਲਾਹਲੈਨਪੂਕੰਇਸਦਲਾਮਲਾਲਕਮਕੰਰਨਆਜਲਾਸਕਦਲਾਹਲੈਅਰਜਹਰੀਧਿਲਾਰਣਲਾ 'ਤਜਰਕਸਜਦਜਨਹਵ, ਰਕਜਦਤਜ਼ਰਪੂਰਰੀਤੌਰਸਜਵਲਾਲਲਾਈਨਸਬਿਕੰਧਿਰਵਤੁੱਚਕਰੀਤਰੀਜਲਾਸਕਦਰੀਜਕੋਇਹਕਰਨਲਈ, ਤੁੱਕਰਬਿਜਲਰੀਊਰਜਲਾਦਰੀਸਪਲਲਾਈਵਰਤਰੀਜਲਾਵਦਰੀਹਲੈਇਤੁੱਕਇਲੈਕਟ੍ਿਕਲਦਜਅਕੰਡਰਟਜਰਕੰਗਵਕੰਡਣਵਲਾਲਜਮਜਨਲਾਵਦਲਾਇਤੁੱਕਅਰਨਤੁੱਖੜਵਲਾਵਅਕੰਗਬਿਰਣਆਰਰਹਕੰਦਲਾਹਲੈ।ਹਲਾਈਖਜਤਰਵਰਤਕਰ, ਅਤਜਇਹਰਕਕੋਰਟਸਲਲਾਹਕਲਾਰਅਰਧਿਕਲਾਰਦਰੀਰਹਰੀਸਰੀਸਵਲਾਲਸਰਰਵਸਦਜਤ, ਲਲਾਈਨਲਾਵਸਥਲਾਰਪਤਹਕੋਣਬਿਲਾਅਦਉਨੜਲਾਵਦਲਾਮਲਾਲਕਕਤੌਣਸਰੀਰਸਰਫਿਨਜਉਸ 'ਤਜਰਟ੍ਿਬਿਊਨਲਦਸੁਆਰਲਾਫਿਲੈਸਲਲਾਕਰੀਤਲਾਜਲਾਸਕਦਲਾਹਲੈ।ਰਟ੍ਿਬਿਊਨਲਸਵਲਾਲਦਰਜ, ਪਰਨਜਨਹਵਆਪਣਲਾਰਸਤੁੱਟਲਾਕਰਨਲਾਸਰੀਰਟ੍ਿਬਿਊਨਲਕੋਈਵਰੀਰਰਕਲਾਰਡਕਰੀਤਲਾ।, ਨਜਆਪਣਜਆਪਖਜਤਰਸਲਾਡਜਫਿਲੈਸਲਜਰਵਤੁੱਚਹਲਾਈਕੋਰਟਨਪੂਕੰਅਰਧਿਕਲਾਰਰਵਤੁੱਚਕਲਾਫਰੀਹਤੁੱਦਤੁੱਕਚਰਰਅਤਜਸਰਰਵਸਦਜਅਪਰੀਲਰੀੁੱਰਮਕੰਨਣਰਵਤੁੱਚਲਲਾਈਨਲਾਵਦਰੀਮਲਾਲਕਰੀਸਵਲਾਲਦਲਾਫਿਲੈਸਲਲਾਕਰਨ, ਰਕਅਤਜ, ਰਜਸਰਵਤੁੱਚਗਲਤਰੀਕਰੀਤਰੀਸਰੀਜਕੋਕਲਾਨਪੂਕੰਨਤੁੱਥਲਾਵਦਲਾਰਮਸ਼ਿਰਤਸਵਲਾਲਹਲੈਉਨਜਨਹਵਰਦੁੱਜਰਟ੍ਿਬਿਊਨਲਕੋਈਫਿਲੈਸਲਲਾੁੱਲਾ। 960 ਸਪਰਰਮਕਰਟਰਰਪਕਰਟਸ (1961)ਹਸੁਰਸ਼ਿਆਰਪਸੁਰਇਲੈਕਰਟ੍ਰਿਕਸਪਲਲਾਈਕੰਪਨਰੀ vs.ਇਨਕਮ, ਟਲੈਕਸਕਰਮਸ਼ਿਨਰਰਸਮਲਲਾ ਨਜਰਦਰਕਮਸੁਲਲਾਵਕਣਕਰਤਲਾਦਲਰੀਲੁੱਰੀਖਪਤਕਲਾਰਲਾਦਸੁਆਰਲਾਅਦਲਾਕਰੀਤਰੀਗਈਰਕਮਨਵਲਈਅਤਜਲਈਨਹਵ,ਕਸੁਨਲੈਕਸ਼ਿਨਲਾਵਪੂਕੰਜਰੀਰਸਰੀਦਹਲੈਟਲੈਕਸਜਵਲਾਬਿਦਜਹਹਲੈਰਕਉਵਰਕਰਕਮਨਵਵਖਪਤਕਲਾਰਦਸੁਆਰਲਾਦਲਾਭਸੁਗਤਲਾਨਅਸਸਜਸਰੀਸਜਵਲਾਲਲਾਈਨਲਾਵਖਰਰਚਆਵ --ਰਵਛਲਾਉਣਰਵਤੁੱਚਦਸੁਆਰਲਾਕਰੀਤਜਜਲਾਣਵਲਾਲਜਪਟ੍ਰਿਤਰੀਕਰੀਤਲਾਜਲਾਵਦਲਾਹਲੈਸਥਲਾਈਚਰਰ, ਇਹਦਜਨਵੁੱਰਦਰੀਸਕੰਪਤਰੀਸਵਲਾਲਰਸਰੀਦਦਰੀਪਟ੍ਿਕਰਤਰੀਮਤੁੱਦਜਨਜ਼ਰਗਲਾਹਕਲਾਵਨਪੂਕੰਦਜਣਲਈਏਲੈਕਟਰਰੀਕਲਕਸੁਨਲੈਕਸ਼ਿਨਸਥਲਾਰਪਤਸਜਵਲਾਲਲਾਈਨਲਾਵਦਰੀਸਮਤੁੱਗਰਰੀਦਲਾਮਲਾਲਕਇਸ,ਦਰੀਪਰਵਲਾਹਕਰੀਤਜਰਬਿਨਲਾਵਕਤੌਣਰਰਹਲਾਤਲੈਅਹਕੋਣਲਾਚਲਾਹਰੀਦਲਾਹਲੈ ਤਰਕਮਮਸੁਲਲਾਵਕਣਕਰਤਲਾਖਪਤਕਲਾਰਲਾਵਪਟ੍ਰਿਲਾਪਤਕਰੀਤਰੀਦਲਾਰਸਰਫਿਇਤੁੱਕਰਹਤੁੱਸਲਾਖਰਚਕਜਸਦਜਤਇਹਨਹਵਰਕਰਦਗਏ 229 ਨਵਕਰਦਲਾਹਲੈ।ਰਬਿਆਨਸਪਤੁੱਸ਼ਿਟਹਲੈਕਰੀੁੱਜ, ਅਰਜਹਜਸਨ 100 ਤਦਜਸਨ।ਕਸੁਨਲੈਕਸ਼ਿਨਲਾਵਰਵਤੁੱਚਤਕੋਈਵਰੀਜਕੋਫਿਸੁਤੁੱਟਘਤੁੱਟਲਕੰਬਿਲਾਈਅਸਸਜਸਰੀ Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) A. V. Viswanatha Sastri, · R. Ganapathy Iyer and G. Gopalakrishnan, for the appellant. Hardyal Hardy and D. Gupta, for the respon{J.ent. 1960. December 6. The Judgment of the Court was delivered by _ Shah J. SHAH, J.-The Income Tax Appellate Tribunal, Delhi Bench, stated under s. 66(1) of the Indian Income Tax Act the following question for decision of the High Court of Judicature at Chandigarh: "Whether the assessee's receipts from consumers for laying service lines, (that is, not. distributing mains) were_ trading receipts and whether the profit element therein, viz., service connection receipts minus service connection cost was taxable income· in the , assessee's hands?" . · The High Court answered the question as fol-lows: · ·. · . . " ...... the company's receipts from the consumers for laying the service lines are trading receipts and I 121 · SUPREME COURT REPORTS [1961] '9[60 ]the profit element therein being the difference bet-Hoshia•pur El"- ween the service connection receipts and the service • tric supply co. connection costs is taxable income in the hands of the v. company. " Commissioner. of WiLh certificate granted under s. 66A(2) of the Iucome-tax, Simla Income Tax Act, this appeal is preferred by the Shah J. Hoshiarpur Electric Supply Company -hereinafter referred to as the assessee. The assessee is a licensee of an electricity under-taking. In the year of account, April 1, 1947-Ma.rch 31, 1948, the as~essee received Rs. 12,530 for new service connections granted to its customers. Out of this amount, Rs. 5,929 were spent for laying the service lines, and Rs. 1,338 were spent for laying certain mains. The Income Tax Officer treated the entire amount.of Rs. 12,530 as trading receipt. In appeal to the Appellate Assistant Commissioner, the cost incurred for laying service lines and ma.ins was excluded and the balance was treated as taxable income. In appeal, the Appellate Tribunal agreed with the Appellate Assistant Commissioner and held that the service connection receipts were trading receipts and that the "profit element" therein was taxable income in the hands of the assessee. In a reference under s. 66( 1) of the Income Tax Act, the High Court substantially agreed with the view of the Tribunal. The assessee has installed machinery for producing electrical energy and has also laid nia.ins and distribu-ting lines for supplying it to its customers. The a.sses-see niakes no charge to the consumers for laying ser-vice lines not exceeding 100 ft. in length from its dis-tributing main to the point of connection on the con-sumer's property in accordance with cl. 6(l){b) of the Schedule to the Indian Electricity Act, 1910. But where the length of \lo service line to be installed exceeds 100 ft., the cost is charged at certain rates by the assessee. The charge consists usually of cost of wiring copper as well as galvanised iron, service and other brackets, insulators, meter wiring, poles a:nd appropriate labour and supervision charges. In the year of account, the a.ssessee gave 229 new co:nnectipns f • . Jt,, -· ..... .. -t -t l 2 s.c.R. SUPREME COURT REPORTS 959 and received Rs. 12,530 out of which Rs. 5,929 x96o have been regarded as taxable income. In the forms H h' -P Et 'b d d th I d' El t ' 't os iar "' ec-of account prescr1 e un er e n ian ec r101 y Irie supply co. Rules framed under s. 37 read with s. 11 of the Indian v. · Electricity Act, the assessee credited service connec- Commissioner of tion receipts to the revenue account and debited the Income·tax, Simla corresponding cost of laying service lines to the capital Shah ],; account. But the classification of the receipts in the form of accounts is not of any importance in consider-ing whether the receipt is taxable as revenue. Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) 4 '''' ''''v. 5  6 7 Sheikh Javiad Alam2024.04.02 12:21I attest to the accuracy andintegrity of this document Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) মূল�ায়নকারী �বদু�িতক শ�� উৎপাদেনর জন� য�পািত �াপন কেরেছ এবং তার �াহকেদর কােছ সরবরাহ করার জন� �মন লাইন এবং িবতরণ লাইনও �াপন কেরেছ। মূল�ায়নকারী �াহকেদর কাছ �থেক �াহেকর স�ি�েত সংেযাগ িব�ু পয�� ১০০ ফুট পয�� �দেঘ�র পিরেষবা লাইন �াপেনর জন� �কানও মূল� �নয় না ভারতীয় িবদু�ৎ আইেনর, ১৯১০-এর সূিচ ৬(১)(খ) এর অ�গ�ত ৷ িক� �যখােন এক�ট পিরেষবা লাইেনর �দঘ� ১০০ ফুেটর �বিশ, �সখােন মূল� মূল�ায়নকারী �ারা িনিদ হাের মূল� �নওয়া হয়৷ মূেল�র মেধ� সাধারণত তামার তােরর খরেচর পাশাপািশ AAAS Pal CRI, AACIAT Ae Bray THe,Beds, AICIMAT OM, Yo aae UAVS|AY Je OSMAN Vets feet! na Jaca, retarpiia 22afb Tet Hecay MeATRA AeS2.¢00 DP CACHCAT AA WT 4d2bv Cel PACA Gra Roc ecAfSo Acafacet|wera fame fata BRITT Sal ©9 WSHR wrasse fame Bscad aa os frets!BITPNGCOA BUI WAM ATHA ANGTY BNP MATA AecaCd ABH CI PCA AASWALT BITPISCD AACA AMAT BIATIA HANS AACA AY GIA | PS ANGHy AcaH Bacay frat wr factors PICA GUBICA ATS CAVAPASICNA CHIN BPE CTI | Wordssrat ala Prafacy cl AACA ANAS Ay BIAAT Pal BY OAN OFTG AAA | ANHKCRA AP CUCH, BACHICOA AAA GA fod PCA GACAY Pal ANBCT CoMarcna Bar BIA ATA ar wfacae Tevet yertarsrald Waforo what] AcAl) SINS NEW fa AT CT wrsly Bled BUSCA aT ww 4BRIG GSlG BIH (2ITS |TG STATA 4 ACT ACY Pal CHCS ACA! 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FHS Corsicnd Bal BAT 4A Gay caপিরমাণ অথAMI Pal BY OI IM Were WAT Acad Afonry BI, OAc Ane ced WATBACT Ab Wa Pal Ald VAAN foal ccna ahicn aArAreltw RI Al 43!Whore ACP VAD "Aled GAMA" At Bloiso Pi Ol WANA Alor BIPICAAISA Way; 4 Wasa Bc Aso Waar asa oexy fat sae aio plo.CIACKA Ate AATelaS RAY Bay Yurdnsrat Capos he fwacva aanra fryerfect, Qa HICA ADM Heyer Tact) Case: HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [[1961] 2 S.C.R. 956] (1961) మదింపుదారు విద్యుత్ శక్తిని ఉత్పత్తి చేయడానికియంత్రాలను వ్యవస్థాపించారు మరియు దాని వినియోగదారులకుసరఫరా చేయడానికి మెయిన్‌లు మరియు పంపిణీ లైన్‌లను కూడాఏర్పాటు చేశారు. ఇండియన్ ఎలెక్ట్రిసిటీ యాక్ట్, 1910క్లా.6(1)(బి) ప్రకారం వినియోగదారుల ఆస్తిపై ప్రధాన పంపిణీ కేంద్రంనుండి కనెక్షన్ పాయింట్ వరకు 100 అడుగుల పొడవుకు మించని సర్వీస్లైన్‌లను వేయడానికి అసెస్సీ వినియోగదారులకు ఎటువంటి ఛార్జీవిధించదు. ఇన్‌స్టాల చేయాల్సిన సర్వీస్ లైన్ పొడవు 100అడుగులకు మించి ఉంటే, అసెస్సీ ద్వారా నిర్దిష్ట రేట్లు వసూలు చేయబడతాయి.ఛార్జసాధారణంగా వైరింగ్ రాగితోపాటుగాల్వనైజ్డఐరన్,సర్వీస్ మరియు ఇతర బ్రాకెట్లు,ఇన్సులేటర్లు, మీటర్ వైరింగ్, పోల్స్ మరియు తగిన లేబర్ మరియుపర్యవేక్షణ ఛార్జీలను కలిగి ఉంటుంది.ఖాతా సంవత్సరంలోఅసెస్సీ 229 కొత్త కనెక్షన్లు ఇచ్చి రూ.12,530 పొందారు అందులోనుండి రూ.5,929పన్ను పరిధిలోకి వచ్చే ఆదాయంగాపరిగణించబడింది.సూచించబడిన ఖాతా రూపాలలోఎస్.37కిందరూపొందించబడిన భారతీయ విద్యుత్ నియమాలను భారతీయఎలెక్ట్రిసిటీ యాక్ట్ ఎస్.11 తో చదివారు, అసెస్సీ సర్వీస్ కనెక్షన్ రసీదులను రెవెన్యూ ఖాతాకు క్రెడిట్ చేశాడు మరియుక్యాపిటల అకౌంట్‌కు సర్వీస్ లైన్లు వేయడానికి అయ్యేఖర్చును డెబిట్ చేశాడు.కానీ రసీదులను రాబడిగా పరిగణించడంలోఖాతాల రూపంలో రసీదుల వర్గీకరణకు ఎటువంటి ప్రాముఖ్యత లేదు. ఇన్‌స్టాల చేసినప్పుడు సర్వీస్ లైన్‌లు మదింపుదారుడిఆస్తిగా మారాయని మదింపుదారు వాదించారు,ఎందుకంటే అవిమదింపుదారుడి పంపిణీ మెయిన్‌ల పొడిగింపు స్వభావంలోఉన్నాయి.వినియోగదారులు చెల్లించే సర్వీస్ లైన్లు అసెస్సీఆస్తిగా మారవని హైకోర్టు ఇచ్చిన తీర్పుపై ఆధారపడాలనిరెవెన్యూ తరపున కోరారు.ఈ ప్రశ్నపై నమోదు చేయడానికిభారతీయ ఆదాయపు పన్ను చట్టంలోని ఎస్.66 కింద ఆర్డర్ నుండివచ్చిన అప్పీల‌లో ఇది మాకు తెరవబడిందని మేము భావించడం లేదు.అసెస్సీ సర్వీస్ లైన్ల యజమాని కాదా అనే ప్రశ్నపైట్రిబ్యునల ఒక నిర్ధారణను నమోదు చేయలేదు.నిస్సందేహంగా,100 అడుగుల పొడవును మించిన అసెస్సీ ద్వారా ఇన్‌స్టాల చేయబడినసర్వీస్ లైన్‌ల ధరకు వినియోగదారులు విరాళాలుఅందించారు.సాధారణంగా, ఆస్తి యొక్క సంస్థాపన కోసం చెల్లించేవ్యక్తి దాని యజమానిగా భావించబడవచ్చు;కానీ ఒక సర్వీస్లైన్‌కు సంబంధించ