§ Mr. COURTHOPEasked the Secretary to the Treasury whether the decisions given by the High Court as regards admissible deductions under Section 57 of the Income Tax Act, 1853, have been entirely in cases where directors have claimed their expenses of travelling to attend board or other meetings of a company at its registered office; whether in the case of a person who has to carry out the duties of an office at two places the Inland Revenue authorities can arbitrarily decide at which of such two places such person shall reside; and, if so, under what Statute or legal decision?
§ Mr. MASTERMANThe answer to the first part of the question is in the negative. The Inland Revenue authorities have no power to decide where any taxpayer shall reside. In the case of a person who has to carry out the duties of an office in two places, it rests with the District Commissioners of Taxes to decide what amount of travelling expenses is necessarily incurred in the performance of the duties.