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Hindustan Milkfood Manufacturers Ltd. vs Commissioner Of Income-Tax on 7 March, 1989 cites

Highway Cycle Industries Ltd. vs Commissioner Of Income-Tax on 15 November, 1988

2. We had occasion to deal with a question identical to question No. 2 in Income-tax Reference No. 99 of 1980, (Highway Cycle Industries Ltd. v. CIT [1989] 178 ITR 601 (P & H)), and by order dated November 15, 1988, we decided the matter in favour of the Revenue. Since no fresh material to take a different view is pointed out, for the reasons recorded in the aforesaid decision, we answer question No. 2 in favour of the Revenue, that is, in the affirmative.
Punjab-Haryana High Court Cites 3 - Cited by 8 - Full Document

E. D. Sassoon And Company Ltd vs The Commissioner Of Income-Tax,Bombay ... on 14 May, 1954

5. On the other hand, learned counsel for the Revenue has placed reliance on Rajasthan Construction Co. (P.) Ltd. v. CIT [1984] 148 ITR 61, a decision of the Bombay High Court, for the proposition that litigation expenses for filing a suit for specific performance even if an asset is not acquired is of a capital nature, and, therefore, the legal fee paid in this case should also be considered as a capital expenditure.
Supreme Court of India Cites 31 - Cited by 1764 - N H Bhagwati - Full Document
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