Shree Meenakshi Mills Ltd. vs Commissioner Of Income-Tax (Supreme Court)

Supreme Court Of India Shree Meenakshi Mills Ltd., Madurai Vs. Commissioner Of Income-Tax, Madras Date Of Judgment: 19/09/1966 Bench: J.C. Shah, Vishishtha Bhargava Citation: 1967 Air 444, 1967 Scr (1) 392 ACT: Income-tax Act, 1922 (11 of 1922), s. 10(2)(xv)-Expenditure incurred for proceedings to prevent enforcement of order interfering with business-It admissible deduction. HEADNOTE: The assessee-mill claimed deduction under s. 10(2) (xv) of the Indian Income-tax Act of the expenses incurred by it and the costs awarded to Government in respect of unsuccessful writ petition and appeals herefr...