{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
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{\f36\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f40\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f41\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f43\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f44\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f45\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f46\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f47\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f48\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f60\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f61\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f63\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f64\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f65\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f66\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f67\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f68\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f380\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f381\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}
{\f383\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f384\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f387\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f388\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\f400\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f401\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f403\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f404\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\f407\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f408\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f410\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f411\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f413\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f414\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f417\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f418\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\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;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\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;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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{\*\defpap \ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
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\b\i\fs24\cf17\lang3081\langfe1033\loch\f37\hich\af37\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink18 \ssemihidden \sunhideused \spriority9 \styrsid13922336 heading 4;}{\*\cs10 \additive \sunhideused \spriority1 \styrsid13922336 
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\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \snext21 \sqformat \spriority0 \styrsid13922336 Paragraph - Numbered;}{
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\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext22 \sqformat \spriority0 \styrsid13922336 Indent1;}{\s23\qj \fi-720\li2761\ri0\sb240\sa240\widctlpar
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\ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon20 \snext28 \sqformat \spriority34 \styrsid13922336 List Paragraph;}{\s29\ql \li0\ri0\sl-360\slmult0
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext29 \slink30 \styrsid13922336 
Body Text;}{\*\cs30 \additive \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f0\fs20 \sbasedon10 \slink29 \slocked \styrsid13922336 Body Text Char;}{
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\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext31 \sqformat \spriority0 \styrsid13922336 Indent2;}{
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\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon31 \snext32 \sqformat \spriority0 \styrsid13922336 Indent3;}{\s33\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
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\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon37 \snext33 \styrsid13922336 List Bullet 2;}{\s34\qj \fi-1321\li3481\ri0\sb240\sa240\widctlpar
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\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext35 \sqformat \spriority0 \styrsid13922336 Judgment Heading;}{
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\snext36 \sqformat \spriority0 \styrsid13922336 Judgment Coversheet;}{\s37\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13922336\charrsid15562578 \hich\af0\dbch\af31505\loch\f0 THE COMMISSIONER OF INLAND REVENUE
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1122032\charrsid13922336 
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15562578 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Present at the Hearing:
\par }\pard\plain \ltrpar\s35\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2167625 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\b\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b0\insrsid13922336\charrsid2167625 \hich\af0\dbch\af31505\loch\f0 Lord Templeman
\par \hich\af0\dbch\af31505\loch\f0 Lord Ackner
\par \hich\af0\dbch\af31505\loch\f0 Lord Oliver of Aylmerton
\par \hich\af0\dbch\af31505\loch\f0 Lord Goff of Chieveley
\par \hich\af0\dbch\af31505\loch\f0 Sir John Stephenson
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15562578 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Delivered by Lord Templeman (\hich\af0\dbch\af31505\loch\f0 
24 February 1986)
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 \hich\af0\dbch\af31505\loch\f0 Income Tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid13922336\charrsid15562578 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 
\hich\af0\dbch\af31505\loch\f0 Insurance Company carrying on third party motor insurance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 
\loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 \hich\af0\dbch\af31505\loch\f0 
no claims in year of income for accidents occurred hut not reported}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 
\loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 \hich\af0\dbch\af31505\loch\f0 
value of such claims can be estimated}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 \loch\af0\dbch\af31505\hich\f0 \emdash }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 \hich\af0\dbch\af31505\loch\f0 valid estimation allowing for anticipated unsuccessful 
\hich\af0\dbch\af31505\loch\f0 claims a deduction from income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 
\loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15562578\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid15562578 \hich\af0\dbch\af31505\loch\f0 
being part of "current cost of working". Findings of fact not to be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid15562578 \hich\af0\dbch\af31505\loch\f0  disturbed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid13922336\charrsid15562578 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Southern Pacific Insurance Company (Fiji) Limited (appellant) incorporated in Fiji and engaging in Insurance business including compulsory third
\hich\af0\dbch\af31505\loch\f0  party insurance appealed against a decision of the Fiji Court of Appeal which had set aside a decision of the Supreme Court which had upheld an appeal by the appellant taxpayer from the Court of Review.
\par \hich\af0\dbch\af31505\loch\f0 In its tax return for the year ended 30 June 1979 th\hich\af0\dbch\af31505\loch\f0 e appellant taxpayer had included as a deduction a sum for third party motor insurance claims for accidents incurred but not reported (IRNR).

\par \hich\af0\dbch\af31505\loch\f0 Evidence by a Chartered Accountant and appellant's insurance manager}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 established that since 1974 it had been found\hich\af0\dbch\af31505\loch\f0  tha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15562578 
\hich\af0\dbch\af31505\loch\f0 t 50% of claims were unreported }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
at the end of the relevant financial year in which the accident happened. Experience indicated that IBNR claims over a four year period amounted to 45% of known claims outstanding. From these figures and from detailed ca\hich\af0\dbch\af31505\loch\f0 
lculation made in the light of claims experienced during the four year period the witnesses deposed that by 30 June 1979 the IBNR provision was necessary and that past experience provided a satisfactory basis for the calculation of the required provi}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15562578 \hich\af0\dbch\af31505\loch\f0 sion. \hich\af0\dbch\af31505\loch\f0 The amount }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 of $85.000 claimed as a deduction was supported by written calculations and analyses produced by the witnesses. Their Lordship}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15562578 
\hich\af0\dbch\af31505\loch\f0 s referred to a threefold criti}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
cism of the appellant's evidence which they discussed and rejected. It is not nec}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15562578 \hich\af0\dbch\af31505\loch\f0 es}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 sary \hich\af0\dbch\af31505\loch\f0 to recite those criticisms and their Lordships' treatment of them here. They}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
noted that the Court of Review and Supreme Court accepted the evidence of the Company's witnesses, the reliability of their calculations and their forecasts. $85,000 was accepted }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid3552379 \hich\af0\dbch\af31505\loch\f0 as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 IBNR for the year ended June 1979 subject to deduction of 17.94% to allow for expected unsuccessful claims.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid15562578 
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7475589 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15562578 \hich\af0\dbch\af31505\loch\f0 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 respondent also relied on s.19 of the Income Tax for which read}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15562578 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589\charrsid13922336 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid15562578 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 "In determining total income. no deductions shall he allowed in respect}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589 \hich\af0\dbch\af31505\loch\f0  of\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589\charrsid13922336 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7475589 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336 
\par {\listtext\tab}}\pard \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid7475589 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589 \loch\af0\dbch\af31505\hich\f0 
\'85..}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589\charrsid7475589 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid7475589\charrsid7475589 \hich\af0\dbch\af31505\loch\f0 (g)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 income carried to any reserve fund or capitalised in any way:\_
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3552379 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid7475589\charrsid7475589 \hich\af0\dbch\af31505\loch\f0 Held}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 : }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589 \hich\af0\dbch\af31505\loch\f0 The findings of fact could not b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
e disturbed unless such that no reasonable tribunal properly instructed as to the la}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589 \hich\af0\dbch\af31505\loch\f0 w could have reached }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid7475589\charrsid7475589 
\hich\af0\dbch\af31505\loch\f0 Edwards v Bairstow}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589 \hich\af0\dbch\af31505\loch\f0  (1956) AC}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  14. Criti
\hich\af0\dbch\af31505\loch\f0 cisms made of the evidence by the Court of Appeal and Counsel were not sufficiently cogent to warrant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7475589\charrsid7475589 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7475589\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
rejection of the evidence or of the reliance by the Court of Review and the Supreme Court on that evidence}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7475589 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589\charrsid7475589 
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7475589 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
As to the s.19 argument their Lordships quoted\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589 \hich\af0\dbch\af31505\loch\f0 from Southern Railway of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid7475589\charrsid7475589 
\hich\af0\dbch\af31505\loch\f0 Peru v}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid7475589 \hich\af0\dbch\af31505\loch\f0  Owen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475589 \hich\af0\dbch\af31505\loch\f0  (1957) AC}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  334 to equate the proposed deductions, as Accountants would say, with "current cost of working".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid7475589 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 The amount of liability for any year for accidents occurred but not reported was part of the appellant's expens\hich\af0\dbch\af31505\loch\f0 
es in that year in carrying on its business and therefore a deduction to be taken into account in arriving at total income for that year.
\par \hich\af0\dbch\af31505\loch\f0 S.19}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid7475589 \hich\af0\dbch\af31505\loch\f0 (g)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 did forbid a company to capitalise profit hut does not affect the calcula}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 tion of profits.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid7475589 
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5121116 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 The decision of Madh
\hich\af0\dbch\af31505\loch\f0 oji, J. in the Su}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3552379 \hich\af0\dbch\af31505\loch\f0 preme Court was to be restored.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Appeal allowed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid5121116 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Cases Referred to:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5121116\charrsid5121116 \hich\af0\dbch\af31505\loch\f0 Edwards v}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid5121116 \hich\af0\dbch\af31505\loch\f0  Bair}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid3552379 \hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid5121116 \hich\af0\dbch\af31505\loch\f0 tow}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5121116 \hich\af0\dbch\af31505\loch\f0  (1956) AC}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  14.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid5121116 \hich\af0\dbch\af31505\loch\f0 Sou}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5121116\charrsid5121116 \hich\af0\dbch\af31505\loch\f0 thern Railway of Peru Limited v}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\insrsid13922336\charrsid5121116 \hich\af0\dbch\af31505\loch\f0  Owen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5121116 \hich\af0\dbch\af31505\loch\f0  (1957) AC}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0  334.
\par }\pard\plain \ltrpar\s29\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3552379 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Judgment
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5121116 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
The appellant company, Southern Pacific Insurance Company (Fiji) Limited wa\hich\af0\dbch\af31505\loch\f0 s incorporated in Fiji and since 1st July 1974 has been engaged in the business of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5121116 
\hich\af0\dbch\af31505\loch\f0  underwriting general insurance,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 including the provision of compulsory third party motor insurance policies. The accounts of the company run from 1st July to 30th June in eve\hich\af0\dbch\af31505\loch\f0 ry year.
\par \hich\af0\dbch\af31505\loch\f0 Their Lordships agree with the Court of Appeal of Fiji that the company was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13377714 \hich\af0\dbch\af31505\loch\f0 entitled in calculating its prof}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 its for the purposes }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13377714 \hich\af0\dbch\af31505\loch\f0 of the Income Tax Act, Cap. 201,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  of the Laws of Fiji, to deduct from the aggregate premiums attributable to the risks}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5121116 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5121116 \hich\af0\dbch\af31505\loch\f0 insured in each year,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 the aggregate liability of the company for insured accidents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 and events which occurred during that year. By the e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5121116 
\hich\af0\dbch\af31505\loch\f0 nd of each year of account. The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
company will only receive notice of some claims for accidents which have occ}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5121116 \hich\af0\dbch\af31505\loch\f0 urred in that\hich\af0\dbch\af31505\loch\f0  year. There will b}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 e a large number of accidents which are not reported to the company until after the end of the year of the a}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5121116 \hich\af0\dbch\af31505\loch\f0 ccident. Their Lordships also ag}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
ree with the Court of Appeal that the principles enunciated in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid5121116 \hich\af0\dbch\af31505\loch\f0 Sou}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid5121116\charrsid5121116 \hich\af0\dbch\af31505\loch\f0 thern Railway of Peru Limited v}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid5121116 \hich\af0\dbch\af31505\loch\f0 
 Owen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5121116 \hich\af0\dbch\af31505\loch\f0  (1957) AC}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 334 are app\hich\af0\dbch\af31505\loch\f0 l\hich\af0\dbch\af31505\loch\f0 
icable to the Laws of Fiji. In relation to accidents which occur in an accounting year, but are not reported to the company during that year. so that the company is for the time being ignorant of the obligations which will or may
\hich\af0\dbch\af31505\loch\f0  arise as a result of those accidents then, in the words of Lord Radcliffe at page 357:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid5121116 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid12024982 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 ... their proper treatment in annual statements of profit depends not upon the legal form but upon the trader's answers to two separate questions. The first is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12024982 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Have\hich\af0\dbch\af31505\loch\f0 
 I adequately stated my profits for the year if I do not include some figure in respect of these obligations?
\par \hich\af0\dbch\af31505\loch\f0 The second is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13377714 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13377714 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 
\par \hich\af0\dbch\af31505\loch\f0 Do the circumstances of the case, which include the techniques of established accounting practice, make it possible to supply a f\hich\af0\dbch\af31505\loch\f0 igure reliable enough for the purpose?"
\par \hich\af0\dbch\af31505\loch\f0 In its accounts and tax returns fo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 r the year ended 30th June 1979}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336 \hich\af0\dbch\af31505\loch\f0  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 the company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 deducted $85,000 for claims incurred but not reported, known as IBNR claims, of that year. The Commissioner disallowed the deducti}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0 on. The \hich\af0\dbch\af31505\loch\f0 Court of Review dis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 missed an appeal by the company on the grounds that on the evidence 17.94% of claims were unsuccessful because the third party claimants could not prove negli}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0 gence}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 on the part of the insured driver. The company appealed to the S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12024982 
\hich\af0\dbch\af31505\loch\f0 upreme }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Co\hich\af0\dbch\af31505\loch\f0 urt and Madhoji J. allowed the deduction to }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0 the extent of 82.06% of $85.000,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0  the company accepting the reduction of 17.94% for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0 unsuccessful claims. The respon}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 dent Commissioner of Inland Revenue appealed t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0 
o the Court of Appeal which dis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 allowed the deduction\hich\af0\dbch\af31505\loch\f0 
 on the grounds that the company's calculations lacked reliability and did not meet the requirements of the second limb of Lord Radcliffe's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 formulation in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid12024982 
\hich\af0\dbch\af31505\loch\f0 Southern Railway of Peru}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  case a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0 t page 357. The Court of Appeal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
would also have disallowed the ded\hich\af0\dbch\af31505\loch\f0 
uction on the alternative ground that the sum of $85.000 claimed as a deduction constituted income carried to a reserve fund which was not deductible by virtue of the express provisions of section 19(}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid9111419 \hich\af0\dbch\af31505\loch\f0 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
) of the Income Tax Act. The company appeals with leave\hich\af0\dbch\af31505\loch\f0  to Her Majesty in Council.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid12024982 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 The only evidence was gi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 ven before the Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12024982 \hich\af0\dbch\af31505\loch\f0  of Review on behalf of the com}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 pany by a chartered accountant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 
\hich\af0\dbch\af31505\loch\f0 of the firm of Price Waterhouse, the auditors of the company,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  and by the company's insurance general manager. The evidence
\hich\af0\dbch\af31505\loch\f0  was that in 1974, in the absence of relevant experience. I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 BNR provision could not be accu}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 rately }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 assessed. But by 30th June 1979,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0  examination of claims were unreported at the end of the relevant year of accident. Experience of claims paid indicated that IB\hich\af0\dbch\af31505\loch\f0 
NR claims over a four-year period amounted to 45% of known claims outstanding. From these figures and from detailed calculation made in the light of claims experienced during the four-year period, the witnesses deposed that by 30th June 1979 an IBNR provi
\hich\af0\dbch\af31505\loch\f0 s\hich\af0\dbch\af31505\loch\f0 ion was necessary and that past}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  experience provided a satisfac}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 tory basis for the calculation of the required provision. The amount of $85.000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 claimed as a deduction was supported by written calculations and analyses which were produced by the witnesses and\hich\af0\dbch\af31505\loch\f0  were the subj
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0 ect of examination and cross - }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 examination.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid12024982 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
The criticisms of the Court of Appeal were three-fold. First they commented on the initial failure of the company to allow 17.94% for unsuccessful claims. But this failure did not cast any doubt on \hich\af0\dbch\af31505\loch\f0 
the calculation of the original claim of $85,000 based on the experience of the company with regar}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 d to claims since it began busi}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 ness. Secondly, the Court of Appeal suspected that provision for a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 n IBNR claim in one year would b}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 e }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 du}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 plicated by providing for\hich\af0\dbch\af31505\loch\f0  an outstanding claim once the IBNR claim was reported. This su}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 
spicion is ill-founded. A claim, when reported, disap}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
pears from the next valuation of IBNR and becomes part of the next valuation of outstanding claims unless it has been settled in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 the meantim\hich\af0\dbch\af31505\loch\f0 
e. IBNR and outstand}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 ing claims are adjusted each year by reference to the provision made at the begin-nine of the year. There is th}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 us no double provision. Thirdly,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 the Court of Appeal considered that the IBNR claim should have been discounted because the c\hich\af0\dbch\af31505\loch\f0 laims would not fall to he paid unt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 
il some time in the future. But,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 as the company's cogent case to the Board points out, discounting was unneccessary and undesirable. Experience showed that the bulk of IBNR claims are notified in the following twelve mont\hich\af0\dbch\af31505\loch\f0 hs. The amounts of}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
the claims are liable to be inflated until payment by general increases in the assessments of damages an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 d by interest. It was never suggested to the witnesses and }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 there}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 no evidence that discounting is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 nec}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0 essary to prevent over-provisi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 on for IBNR.
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16083558 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 The}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  Court }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 of Review}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 and the Supreme Court the sole judges of fact, accepted the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12024982 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0 evidenc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 of}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12024982 \hich\af0\dbch\af31505\loch\f0  the company's witn}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 esses and ther}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0  re}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 liabi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 lity o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0  the company's calcula}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 tions and forecasts. They accepted IBNR of $85,000 for the ye}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 
\hich\af0\dbch\af31505\loch\f0 ar ended 30th June l\hich\af0\dbch\af31505\loch\f0  979}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 subject to the deduction of 17.94% to allow f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 or claims which would prove to b}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 e unsuccessful. An appeal to the Court of Appeal and to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 
\hich\af0\dbch\af31505\loch\f0 the Board only lies on a ques}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 tion of law so that the findings of the Court of Review and the }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 Supreme Court cannot b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 e d\hich\af0\dbch\af31505\loch\f0 isturbed unless they were findings which no reasonable tribunal, properly instructed as to the l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 
\hich\af0\dbch\af31505\loch\f0 aw, could reach; see }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid16083558\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 Edwards v }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 Bairstow}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0  (1956) AC}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  14. Their}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Lordships have carefully considered the criticisms made by the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 Court }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 of Appe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 al and the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 further criti\hich\af0\dbch\af31505\loch\f0 cisms made by co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 unsel for the respondent of the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 evidence of the witnes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 
ses and the calculations of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 compan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 
\hich\af0\dbch\af31505\loch\f0 y. Those criticisms are not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 sufficiently cogent to warrant rejection of t}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 he evidence or of the reliance b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
y the Court of Review and the Supreme Court\hich\af0\dbch\af31505\loch\f0  on that evidence.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid16083558 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 The second ground relied upon by the Court of Appeal is based on section 19 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Income Tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9111419 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 Act. That Act provides for income tax to be paid on the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 total income of a taxpayer and by section 19:
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid16083558 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 "In determining total}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 
\hich\af0\dbch\af31505\loch\f0  income,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  no deductio\hich\af0\dbch\af31505\loch\f0 ns s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 
\hich\af0\dbch\af31505\loch\f0 hall be allowed in respect of \hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \loch\af0\dbch\af31505\hich\f0 
\'85.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 (g)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 income carried to any reserve fund or capitalised in any way;"
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16083558 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 In the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 Southern Railway of Peru}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  case where the company deducted from its annual profits lump sums p
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \hich\af0\dbch\af31505\loch\f0 ayable on the future retirement,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  death or termin}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 ati\hich\af0\dbch\af31505\loch\f0 on of service of an employee,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
 the House of Lords approved in principle of the deductions 11 and Lord Radcliffe at pane 358 said:
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls14\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid16083558 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \hich\af0\dbch\af31505\loch\f0 "...}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 
\hich\af0\dbch\af31505\loch\f0 annual profits }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \hich\af0\dbch\af31505\loch\f0 properly determined are not to be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
treated as reduced by the circumstance that some part of them may be p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \hich\af0\dbch\af31505\loch\f0 rude\hich\af0\dbch\af31505\loch\f0 ntly reserved from distribu}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 tion }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0 ... }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 to take care of an apprehended loss from future tradi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 
\hich\af0\dbch\af31505\loch\f0 ng}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 
\hich\af0\dbch\af31505\loch\f0 (b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 ut) ... the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16083558 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 accountants who have given evidence would say}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid16083558 \hich\af0\dbch\af31505\loch\f0  ... that they were not advocat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid16083558 \hich\af0\dbch\af31505\loch\f0 
ing the making of a reserve, but seeking to evaluate a current cost of wor\hich\af0\dbch\af31505\loch\f0 king."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid16083558 
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16083558 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
In the present case, the amount of the liability of the company for accidents which occurred but were no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \hich\af0\dbch\af31505\loch\f0 t reported in a particular year,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0  is part of the expense of the company in carrying on its insurance business d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \hich\af0\dbch\af31505\loch\f0 uring that year and must b}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 e deducte\hich\af0\dbch\af31505\loch\f0 d in arriving at the total income of the company for that year. Section 19(}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid13922336\charrsid9111419 \hich\af0\dbch\af31505\loch\f0 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
) only provides that profits once calculated cannot he carried to reserve and then further deducted. Section 19(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid9111419 \hich\af0\dbch\af31505\loch\f0 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 ) forbids a company to appropriate or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16083558 \hich\af0\dbch\af31505\loch\f0  capitalise profit b}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 ut does no\hich\af0\dbch\af31505\loch\f0 t affect the calculation of profit.
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14488680 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 
Their Lordships will therefore humbly advise Her Majesty that the appeal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 should be allow}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14488680 \hich\af0\dbch\af31505\loch\f0 ed, that the order of Madhoji .J}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 . shou}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14488680 \hich\af0\dbch\af31505\loch\f0 
ld he restored and that the res}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13922336\charrsid13922336 \hich\af0\dbch\af31505\loch\f0 pondent should pay the costs of the appellant before the Court \hich\af0\dbch\af31505\loch\f0 
of Appeal. The appellant is also entitled to its costs before the Board.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13922336\charrsid14488680 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13922336\charrsid14488680 \hich\af0\dbch\af31505\loch\f0 Appeal allowed.
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