THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS
C.A. No.-007689-007690 - 2022Supreme Court24 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 104Section 112Section 135Section 271Section 69A
house and his chambers
were disallowed because his object and purpose in travelling was mixed and not
wholly and exclusively for the purpose of the profession.
Coming now to Indian cases; In Mask & Co. v. Commissioner of Income-
tax, Madras [(1943) 11 ITR 454] the assessee in breach of his contract sold
crackers at a lower rate and a decree
