{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff31507\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang2057\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial{\*\falt Helvetica};}{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\f336\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\f337\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\f339\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\f340\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\f341\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\f342\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\f343\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\f344\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\f346\fbidi \fswiss\fcharset238\fprq2 Arial CE{\*\falt Helvetica};}{\f347\fbidi \fswiss\fcharset204\fprq2 Arial Cyr{\*\falt Helvetica};}
{\f349\fbidi \fswiss\fcharset161\fprq2 Arial Greek{\*\falt Helvetica};}{\f350\fbidi \fswiss\fcharset162\fprq2 Arial Tur{\*\falt Helvetica};}{\f351\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew){\*\falt Helvetica};}
{\f352\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic){\*\falt Helvetica};}{\f353\fbidi \fswiss\fcharset186\fprq2 Arial Baltic{\*\falt Helvetica};}{\f354\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese){\*\falt Helvetica};}
{\f676\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f677\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f679\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f680\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}
{\f683\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f684\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f716\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f717\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}
{\f719\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f720\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f721\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f722\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}
{\f723\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f724\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f725\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}
{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;
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\ltrch\fcs0 \i\f0\fs24\insrsid9393055\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 $50,000 not deductible}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9393055\charrsid11803692 {\field{\*\fldinst SYMBOL 45 \\f "Symbol" \\s 12}{\fldrslt\f3\fs24}}}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9393055\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 loss o}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  capital nature.) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15036747\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 V.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12529280\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Kalyan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12529280\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 for the Appellant. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 M}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6883534\charrsid11803692 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  J. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Sco}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 tt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the Respondent. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15036747\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Appeal by Reddy Constructio\hich\af0\dbch\af31505\loch\f0 n Company Limited against a decision of the Court of Review of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 April, 1984 where it dismissed an appeal to it against an assessment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of income}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  tax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b\hich\af0\dbch\af31505\loch\f0 y the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  Commissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of Inland}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Revenue which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 inter alia }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 rejected a claim by the taxpayer that a sum of $50,00\hich\af0\dbch\af31505\loch\f0 0 lost by the taxp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 yer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  was a deduction chargeable against income tax. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 In 1968 tender and contract documents were prepared by the Crown }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 gent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
s \hich\af0\dbch\af31505\loch\f0 for Overseas}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  Governments and Administration for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 the construction of a hospital at Lautoka. A}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 onstruction compa\hich\af0\dbch\af31505\loch\f0 
ny Sir Lindsay Par}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ki}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
nson Company Limited was interested in obtain}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ing the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
ontract}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  The taxpayer }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 was a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Fiji Company engaged in that industry. Before it te}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ndered, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
Parkinson and the tax payer entered into a pr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  bidding agreement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15036747\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The main provisions (paraphr\hich\af0\dbch\af31505\loch\f0 ased) of this included the following: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15036747\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (1)}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8525065\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 That }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Lindsay}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  Parkinson would tender for the contract to build the hospital. }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (2)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8525065\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 That the appellant and Lindsay Parkinson would form a temporary association for the purpose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of jointly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  preparing and submitting th\hich\af0\dbch\af31505\loch\f0 e t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ender}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 for the works and (if the tender was successful) the parties to the agreement would execute the works as a joint venture}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  notwithstanding that the contract would be in the name of Parkinson.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (3)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8525065\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The parties would place at the disposal }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  join\hich\af0\dbch\af31505\loch\f0 t venture all their technical skill and knowledge without any additional consideration. }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (4)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8525065\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 That the parties would share in the profit or loss of the venture in equal shares. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (5)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8525065\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Reddy's undertake to supply all the necessary Plant and Equipment in good\hich\af0\dbch\af31505\loch\f0  workable condition as may }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e required to execute this Contract}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2180306\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  other }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 than particular units of Plant as set forth on Schedule B attached}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  at hire rates mu\hich\af0\dbch\af31505\loch\f0 tu\hich\af0\dbch\af31505\loch\f0 ally agreed and upon which the Tender has been based. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8525065 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid16410549 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
The Plant and Equipment shall be supplied i\hich\af0\dbch\af31505\loch\f0 n good workable condition and properly insured to the approval of both Parties. The Premiums for these Insurances shall be for the\hich\af0\dbch\af31505\loch\f0  
\hich\af0\dbch\af31505\loch\f0 account of the Joint Ventures. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8525065 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
Each party agreed to supply 50% \hich\af0\dbch\af31505\loch\f0 of the\hich\af0\dbch\af31505\loch\f0  working capital for the execution of\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 works up to $50,\hich\af0\dbch\af31505\loch\f0 000. There was provision for the length }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  agreement. Parkinson was awarded the contract. In January, 1971 a company Parkinson Reddy Limited (Parkinson Reddy) was formed so the terms }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 existing agreement between the parties could be carried out ma\hich\af0\dbch\af31505\loch\f0 king use of a body with limited liability. Only 2 shares were issued, one to each }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  joint}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 enturers. By an agreement }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of June}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
, 1971 Parkinson Reddy became a subcontractor to Parkinson. The taxpayer paid its $50,000. It was shown as a loan to and a debt\hich\af0\dbch\af31505\loch\f0  due on loan from the taxpayer and Parkinson Reddy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 in their respective books. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The venture was not a success, the $50,000 was never }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 repaid. The}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  wr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ote the debt }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 off in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the trading profit and loss account for the year ended March, 1982, to deduct th
\hich\af0\dbch\af31505\loch\f0 is from profits in that year. The respondent disallowed the deduction. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Section 19 of the Income Tax Act (Cap. 210) includes: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\tx720\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
"19. In determining total income, no deductions shall be allowed in respect of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5598179\charrsid11803692 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 __________________________________________
\hich\af0\dbch\af31505\loch\f0 _____}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16410549\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 any disbursement or expense not being money wholly and exclusively laid out or expended for the purpose of the trade, business, profession, employment or vocation of the taxpayer; 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4356596\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 __________________________________________________}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12529280\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4356596\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 __________________________________________________
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (i)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16410549\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 any expenditure or loss }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of capital}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  nature."
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Th}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e main }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
argument was whether or not the $50,000 unrecovered loan was expended for the purpose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5598179\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 s business or was a loss of capital. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par \hich\af0\dbch\af31505\loch\f0 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 C\hich\af0\dbch\af31505\loch\f0 ourt referred to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Odhams Press}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  v.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  Cook}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 940) 3 All. E\hich\af0\dbch\af31505\loch\f0 R
\hich\af0\dbch\af31505\loch\f0  at p. 17}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 English Crown Spelter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Co. Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 v. Baker}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  99 L\hich\af0\dbch\af31505\loch\f0 T\hich\af0\dbch\af31505\loch\f0 R\hich\af0\dbch\af31505\loch\f0  353}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ;}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 C\hich\af0\dbch\af31505\loch\f0 I
\hich\af0\dbch\af31505\loch\f0 R\hich\af0\dbch\af31505\loch\f0 V\hich\af0\dbch\af31505\loch\f0  v. Shipbuilders}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  (1968) NZLR 885 where at p.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 905 Turner, J. said: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 All the reported cases in which one company has }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
been}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  allowed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  as deductions}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  losses incurred in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 writing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  off advances made to another}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e that other a su}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 sidiary or not}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  fall with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ut exception into two groups}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 those in which the original advances are shown to have }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 been}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  made }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 by}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  banker to customer in the cour\hich\af0\dbch\af31505\loch\f0 se of an established mercantile }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 banking}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  or money lending }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 business}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 , and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 those in which the transaction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4857292\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  though in form }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  loan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  has in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 substance}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 been}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  pre-payment for goods to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e delivered. A payment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 for the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  purchase price }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of trading}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  goods may }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e a trading\hich\af0\dbch\af31505\loch\f0  expenditure}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ;}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  and a me}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e loan }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 may}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e a trading expenditure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 if the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  lender is a banker or money lender. Consequently in each of these two classes of case the expenditure may be a legitimate deduction." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Held}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 : The }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 $50,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  was expended not by the taxpayer but
\hich\af0\dbch\af31505\loch\f0  by Parkinson Reddy. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The authorities cited were conclusive against taxpayer. There was nothing in the pre-bidding agreement which would suggest the purpose of the $}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 50,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 payment was otherwise than to provide Parkinson Reddy with finance to carry out its\hich\af0\dbch\af31505\loch\f0  obligations. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Though appellant did receive the advantage of hiring charges}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 advantages}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  received by it was incidental and not the main purpose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  agreement. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The sum of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 50,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  was an expenditure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of capital}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  nature. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Cases referred to: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid2441175\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 I}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 R v Cad}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid2441175\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 c Engineering (Pty) L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2441175\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 96}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2441175\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 2 SA }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 511}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 . 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang9\langfe2057\langnp9\insrsid7413301\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Odhams Press Ltd v Cook }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid7413301\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 23 Tax Cas 233}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang9\langfe2057\langnp9\insrsid16410549\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 E}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7413301\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 n}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 glish Crown }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6108104\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Spelter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  Co Ltd v B}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7413301\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ker}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  99 LT 353. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7413301\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6108104\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Inland Revenue Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 v Shipbuilders}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6108104\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 [}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 1968}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6108104\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  NZLR 885. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6108104\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \scaps\f0\fs24\insrsid11803692\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ROONEY}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 , Mr Justice. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6108104\charrsid11803692 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6108104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid6108104\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Judgment}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4334352\charrsid11803692 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6108104\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 This is an appeal against a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 judgment
\hich\af0\dbch\af31505\loch\f0  of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  Court of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 Review dated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  6th April, 1984 dismissing an appeal to that Court against an assessment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
of income}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  tax by the respondent which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 inter alia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  rejected a claim that a sum of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  $50,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 lost by the appellant was a deduction chargeable against income tax. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The matter arose in the following fashion. In 1968 the tender and contract documents were prepared }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 for the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  Government }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  by the Crown Agents for Overseas Governments and Administr
\hich\af0\dbch\af31505\loch\f0 ations for the construction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  general hospital at Lautoka. One of the firms interested in obtaining the contract was Sir Lindsay Parkinson Company Limited (Lindsay Parkinson). The appellant is a local company engaged in the construction industry. Before
\hich\af0\dbch\af31505\loch\f0  Lindsay Parkinson submitted }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 their tender}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  for the works}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  they entered into an agreement with the appellant called a pre-bidding agreement. The main provisions of this agreement included the following: 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (1)}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16410549\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 That Lindsay Parkinson would tender for the contr
\hich\af0\dbch\af31505\loch\f0 act to build the hospital. 
\par 
\par \hich\af0\dbch\af31505\loch\f0 (2)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16410549\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
That the appellant and Lindsay Parkinson would form a temporary }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 association}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  for the purpose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of jointly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  preparing and submitting the tender for the works and (if the tender was s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 u}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ccessful) the parties to the agreement would \hich\af0\dbch\af31505\loch\f0 execute the works as a}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 joint venture}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  notwithstanding that the contract would be in the name of Lindsay Parkinson. 
\par 
\par \hich\af0\dbch\af31505\loch\f0 (3)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16410549\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
The parties would place at the disposal }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  joint venture all their technical skill and knowledge without any additional considerati\hich\af0\dbch\af31505\loch\f0 on. 
\par 
\par \hich\af0\dbch\af31505\loch\f0 (4)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16410549\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
That the parties would share in the profit or loss of the venture in equal shares. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6753396 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
The above is a paraphrase of the terms mentioned and is not set out in the exact language used in the contract}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1837071\charrsid11803692 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  There were other clauses which related to management and in particular Clause 6 which reads as follows: 
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16410549\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 "6. }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Reddy's undertake the\hich\af0\dbch\af31505\loch\f0 
 supply all the necessary Plant and Equipment in good workable condition as maybe required to execute this Contract, other than particular units of Plant as set forth on Schedule B attached, at hire rates mutually agreed and upon which the Tender has been
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 based. 
\par 
\par \hich\af0\dbch\af31505\loch\f0 The Plant and Equipment shall be supplied in good workable condition and properly insured to the approval of both Parties. The Premiums for these Insurances shall be for the account of the Joint Venture." 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6753396 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 
\par \hich\af0\dbch\af31505\loch\f0 Each party agreed to supply fifty percen\hich\af0\dbch\af31505\loch\f0 t of the working capital required for the execution of the works}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3022230\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 up to a maximum of $50}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3022230\charrsid11803692 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 000 each. The agreement was to endure until all the financial agreements between the parties or towards thi\hich\af0\dbch\af31505\loch\f0 rd 
\hich\af0\dbch\af31505\loch\f0 parties resulting from the agreement had been completely \hich\af0\dbch\af31505\loch\f0 settled and liquidated. 
\par 
\par \hich\af0\dbch\af31505\loch\f0 Parkinson Reddy were awarded \hich\af0\dbch\af31505\loch\f0 the\hich\af0\dbch\af31505\loch\f0  contract by the Government. In January 1971 a new company was inc\hich\af0\dbch\af31505\loch\f0 orporated in Fiji called Parkin
\hich\af0\dbch\af31505\loch\f0 son Reddy Limited (\hich\af0\dbch\af31505\loch\f0 P\hich\af0\dbch\af31505\loch\f0 arkinson Reddy). Only t\hich\af0\dbch\af31505\loch\f0 wo shares\hich\af0\dbch\af31505\loch\f0  were issued\hich\af0\dbch\af31505\loch\f0  -
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 one was \hich\af0\dbch\af31505\loch\f0 h\hich\af0\dbch\af31505\loch\f0 eld by Lindsay Parkinson \hich\af0\dbch\af31505\loch\f0 
and the other by the appellant. Parkinson Reddy was incorporated in order that the terms of the existing agreement between }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
the parties could be carried out by making use of a body with limited liability. It must be assumed that the parties considered this \hich\af0\dbch\af31505\loch\f0 to be a satisfactory and convenient arrangement. Since the appellant }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3022230\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ad }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3022230\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 contract}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  with the government }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 its obligations were to Lindsay Parkinson only. In June 1971 an agreement was made between Lindsay Par}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 kin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 son and Parkinson Reddy under }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  th\hich\af0\dbch\af31505\loch\f0 e latter company became a sub-contractor under the main contract. It was to Parkinson Reddy that the $50}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 000 was paid by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  appellant in pursuance of its undertaking to provide that sum to the joint venture as working capital. It was s
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 own in the books of
\hich\af0\dbch\af31505\loch\f0  the appellant as a loan to Parkinson Reddy and in the books of Parkinson Reddy as a debt due on loan account to Reddy Construction. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The joint venture was not a success. The $50,000 was never repaid to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 , which purported to write }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 off the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  debt\hich\af0\dbch\af31505\loch\f0 
 in the trading profit and loss account for the year ending March }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 982 and deduct this from profits made in that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 year. The}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  respondent disallowed the deduction. Hence the present proceedings. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Section 19 of the Income Tax Act Cap. 210 contains: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 "19. In d
\hich\af0\dbch\af31505\loch\f0 etermining total income. no deductions shall be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 all}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 owed in respect of-
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ____________________________________________________}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (b) any disbursement or expense not being money wholly and exclusively laid out or expended for the purpose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  trade}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  busi\hich\af0\dbch\af31505\loch\f0 ness}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  profession}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  employment or vocation of the taxpayer; 
\par }\pard \ltrpar\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1594422\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
___________________________________________________}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1594422\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
____________________________________________________
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 (i) any expenditure or loss of capital nature.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The main ar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 gument in}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  this appeal is centred around the question as to whether or not the $50,000 loan by the appellant, which proved irrecoverable}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6753396\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  was expended for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6753396\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 purpose of the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5598179\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 s business or was a loss of a capital nature.
\hich\af0\dbch\af31505\loch\f0  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The precise definition of a "loss \hich\af0\dbch\af31505\loch\f0 
of capital nature" has been debated in many jurisdictions and as has been said by Ogilvie Thompson J. A. in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 C.\hich\af0\dbch\af31505\loch\f0 I}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16610854\charrsid11803692 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 R.\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 . Cadec Engineering (P}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 y) Ltd.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  1965 (2) S\hich\af0\dbch\af31505\loch\f0 A 511 "alludes precise and comprehensive definition". 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 There is however a general agreement among\hich\af0\dbch\af31505\loch\f0 
 the authorities that one has to look at the facts of each case and the purpose of the expenditure concerned in order to ascertain whether it is of a capital or a revenue account. (Silke South African Income Tax (10th Edn.) 319 and New Zealand Master Tax 
\hich\af0\dbch\af31505\loch\f0 G\hich\af0\dbch\af31505\loch\f0 uide 347). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 I am satisfied the $50,000 was made available by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ay }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
of loan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  to enable Parkinson Reddy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  an associate company of the appellant, to carry o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 u}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 t the works which it had }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 contr}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 acted to perform on behalf}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Lindsay Parkinson, the main contractor. It}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 was so treated by all the parties. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 If the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 venture had been profitable, no doubt the loan would have been repaid by Parkinson Reddy and the appellant would have suffered no loss. The agreement gave the appellant an additional advantage in that it provided f\hich\af0\dbch\af31505\loch\f0 
or the hire by Parkinson Reddy of certain items of plant owned by the appellant which was to be paid off at the rates specified in the main contract. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The decision to set up Parkinson Reddy and make that company the recipient of the $50,000 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 way}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 loan\hich\af0\dbch\af31505\loch\f0  had the effect of}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
bringing into existence a separate taxable entity. This raises the question as to whether the money was laid out or expended for the purposes of the business of the appellant. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The appellant is a company principally engaged in the build\hich\af0\dbch\af31505\loch\f0 ing industry. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 It did}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 not tender for the contract to construct the Lautoka Hospital. Instead, it made the arrangements outlined above. Although the $50}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12940409\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 000 was transferred to Parkinson Reddy by equal payments of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 $25,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  each, that money was subsequently exp\hich\af0\dbch\af31505\loch\f0 ended, not by the appellant, but, by Parkinson Reddy. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Odhams Press v. Cook}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  (1940) 3 All E\hich\af0\dbch\af31505\loch\f0 R\hich\af0\dbch\af31505\loch\f0  Viscount Caldecote, L.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 . said at 17: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 These facts seem to me to be evidence upon which the special commissioner might reasonably arrive at the conclusion th\hich\af0\dbch\af31505\loch\f0 at the sum 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 wr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 itten off was not so written }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 off wholly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 and exclusively for the trade or business }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  appellants. No doubt it was better for the appellants that their subsidiary companies}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  and this one amongst them, should prosper, and not be weighed down \hich\af0\dbch\af31505\loch\f0 
with debts. The same would be equally true of any company holding shares in another company and having trading relations with it. It is tempting to treat what I have called the subsidiary company as if}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 were part and parcel }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  appellants}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15096063\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 but,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  as Sir Wilf}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 id Greene}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  M.R.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  points out}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 the two companies are separate taxable persons. The Trade or business }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of one}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  even though it may affect very closely the trade or business }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 nother, is not the same as that other}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5598179\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 s trade or business. Sche\hich\af0\dbch\af31505\loch\f0 d. D, Cases I and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1837071\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 II}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12940409\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  r.3(}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ); prohibits the deduction of }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15801932 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 any disbursements or expenses}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  not being money wholly and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5652071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 exclusively}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  laid out or expended for the purposes of the trade (for the person whose profits or gains are being computed).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5598179\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The appellan\hich\af0\dbch\af31505\loch\f0 ts were computing their profits and gains}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  and it is their trade }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  is to be regarded. The special commissioner finds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  on evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  there is abundance}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12940409\charrsid11803692 
\par 
\par \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 the sum written }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 off was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  not so written off}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 who}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1837071\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ll
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 y and exclusively for the purposes of the trade or business of the appe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10431859\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ants.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5598179\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 That is enough to shut out the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5598179\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 s right to deduct the amount." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12940409\charrsid11803692 

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12940409 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12940409\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 The only difference in the present case is that Parkinson Reddy was not a subsidiary within the def}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
ition of section 127 of the Companies Ordinance Cap. 261-1967 Edn. (since repealed). But, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 it is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  clear from the words of Viscount Caldecote that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 principle}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  applies to any associated company with which a taxpayer had a trading relation. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 English Cro
\hich\af0\dbch\af31505\loch\f0 wn}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 Spelter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 Co. Ltd. v. Baker}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 99}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 L
\hich\af0\dbch\af31505\loch\f0 T\hich\af0\dbch\af31505\loch\f0 R\hich\af0\dbch\af31505\loch\f0  353 the appellant taxpayer carried on the business of zinc smeltering. It}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 fo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 rm
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ed a new company to augment the supply of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 blende and advance to that company from time to time money b\hich\af0\dbch\af31505\loch\f0 \hich\f0 
y way of loan at interest to enable it to work certain mines. When the new company went into liquidation \'a3\loch\f0 38,000 was due by it to the appellants. It was held by the King}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5598179\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
s Bench Division that these advances were an investment in a separate concern and a ca\hich\af0\dbch\af31505\loch\f0 pital expenditure and not money laid out}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 exclusively for the purposes of trade and the appellant were not entitled to claim a deduction. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 C.I.R. v. Shipbuilders}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  [1968] N\hich\af0\dbch\af31505\loch\f0 Z\hich\af0\dbch\af31505\loch\f0 L\hich\af0\dbch\af31505\loch\f0 R\hich\af0\dbch\af31505\loch\f0 
 885 Turner J. said in the Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
ppeal at 905: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\tx720\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
"All the reported cases\hich\af0\dbch\af31505\loch\f0  in which one company has been allowed, as deductions, losses incurred in writing off advances made to another, be that other a subsidiary or not, fall without exception into two groups}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12940409\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12940409\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 those in which the original advances are shown to have been made by \hich\af0\dbch\af31505\loch\f0 
banker to customer in the course of an established mercantile banking or moneylending business, and those in which the transaction, though in fo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
rm}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  of a loan, has in substance been pre-payment for goods to be delivered. A payment for the purchase price of t\hich\af0\dbch\af31505\loch\f0 
rading goods may be a trading expenditure; and a mere loan }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 may}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  be a trading expenditure if the lender is a banker or moneylender. Consequently in each of these two classes of case the expenditure may be a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 egitimate deduction." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 I take the view that these\hich\af0\dbch\af31505\loch\f0 
 cases are conclusive against the appellant in this instance as there is nothing in the pre-bidding agreement which would suggest that its purpose was otherwise than to provide Parkinson Reddy with sufficient finance to }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 enable}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  it to carry out its obligatio
\hich\af0\dbch\af31505\loch\f0 ns as sub-contractor to Lindsay Parkinson. The advantage which the appellant received under the clause which provided for the hire }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of plant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  and equipment was incidental. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 It cannot}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 e said}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  taking the agreement as a whole}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  that this advantage was the main purpose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
 arrangement. The business might have been secured by the appellant without the requirement that a large sum of money be invested to provide "working capital}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5598179\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ". 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Having }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 re
\hich\af0\dbch\af31505\loch\f0 g\hich\af0\dbch\af31505\loch\f0 ard}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  to the foregoing this appeal mu\hich\af0\dbch\af31505\loch\f0 
st be dismissed with costs subject to the following reservation. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 I am extremely dissatisfied with the record that was prepared for the hearing of this appeal. The bulk }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  consists }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of documents}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  which were entirely irrelevant and included the entire mem
\hich\af0\dbch\af31505\loch\f0 orandum and articles }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 ssociation }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0  appellant company, of Sir Lindsay Parkinson and Company Limited and of Parkinson Reddy Limited. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Rule 5 of the Supreme Court (Income Tax Appeals) Rules reads: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12156653 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
"5. The Chief Registrar shall cause a copy of the n\hich\af0\dbch\af31505\loch\f0 otes of evidence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  and such other documents fo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 rm}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ing part of the record as he may deem necessary or expedient}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  to be made at the cost of the appellant for the use of the Court and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
shall, on the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  application and at the cost }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4857292\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 ny party t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  furnish \hich\af0\dbch\af31505\loch\f0 such party with a like copy or any pa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11477334\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 rt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 eof." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 How\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0 ver,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  common sense dictates that nothin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 g}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  irrelevant or immaterial should be included}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  in}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  a record submitted to this Court. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 It is}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the function }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6883534\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  solicitors for bo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16610854\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  parties to ensure that there is excluded from the record all unnecessary d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6113147\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 ocuments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 . It is for the parties to assist the Chief Registrar in his task }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6113147\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 of compiling}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the record }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6113147\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 under}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the Rule. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15096063 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 
This was not a proper record and the respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5598179\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 s solicitor is as\hich\af0\dbch\af31505\loch\f0  much at fault for what it contains as the solicitor for the appellant. In the taxation of costs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6113147\charrsid11803692 ,}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  the Registrar is instructed to disallow the costs }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6113147\charrsid11803692 
\hich\af0\dbch\af31505\loch\f0 of perusing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0  or copying those documents which he considers were unnecessarily included as part of the record.
\hich\af0\dbch\af31505\loch\f0  
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15096063\charrsid11803692 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5598179 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4334352\charrsid11803692 \hich\af0\dbch\af31505\loch\f0 Appeal dismissed 
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