Judgment

S. K. DAS, J. : I had taken a view different from that of my learned brethren when this appeal was heard along with Pingle Industries Ltd., Secunderabad v. Commissioner of Income-tax, Hyderabad 1960-3 SCR 681 and that view was expressed in a very short judgment dated April 26, 1960.

2. Now, we have had the advantage of hearing a very full argument with regard to the facts of this appeal, and I for myself have had the further advantage and privilege of reading the judgment which my learned brother Hidayatullah, J. is proposing to deliver in this appeal. I have very carefully considered the question again with reference to the facts relating thereto and, much to my regret, have come to the conclusion that I must adhere to the opinion which I expressed earlier. My view is that the facts of this case are indistinguishable from the facts on which the decision of the Privy Council in Mohanlal Hargovind v. Commissioner of Income-tax, C. P. and Berar, 1949-17 ITR 473 was rendered, and on the principles laid down by this Court in Assam Bengal Cement Co. Ltd. v. The Commissioner of Income-tax, West Bengal 1955-1 SCR 972, it must be held that the expenditure of Rs. 6,111/- in this cas