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Sankranti Agarbathi Co. vs Commissioner Of Income-Tax on 24 September, 1999 cites

Indian Copper Corporation Ltd. vs Commissioner Of Income-Tax on 17 February, 1960

Even the case reported in a case of Indian Copper Corporation Ltd. v. CIT , is a case where a suit had been filed for specific performance of an agreement for grant of extension of the lease. Though it is not acquisition of property but a lease, it was held that the expenditure was not deductible from the income.

Patna High Court Cites 9 - Cited by 19 - V Ramaswami - Full Document

Dalmia Jain & Co. Ltd vs Commissioner Of Income-Tax,Bihar & ... on 29 July, 1971

3. The assessee relied upon the decision of the Supreme Court in the case of Dalmia Jain and Co. Ltd. v. CIT , and the decision of the Madras High Court in the case of Ghansham Singh v. CIT .

Supreme Court of India Cites 1 - Cited by 68 - K S Hegde - Full Document

Ghansham Singh vs Commissioner Of Income-Tax, Tamil Nadu on 10 March, 1981

In Ghansham Singh's case , it is held that the expenditure laid out for acquisition of a capital asset is attributable to the capital field. This is what the assessee has done in this case. To acquire an (sic) litigation in a court of law. Should the asset be acquired, it would be undoubtedly a capital asset. Correspondingly, if the assessee loses the litigation it must be held to be a capital loss. Therefore, the issue of bringing the same into revenue field does not arise.

Madras High Court Cites 8 - Cited by 7 - Full Document

Section 256 in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 13905

Plastic Products Ltd. vs Commissioner Of Income-Tax on 8 April, 1966

On the other hand, the case reported in Plastic Products Ltd.'s case [1966] 62 ITR 209 (All), is applicable to the facts of the case.

Allahabad High Court Cites 1 - Cited by 4 - V Bhargava - Full Document

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Indian Copper Corporation Ltd. vs Commissioner Of Income-Tax on 17 February, 1960

Dalmia Jain & Co. Ltd vs Commissioner Of Income-Tax,Bihar & ... on 29 July, 1971

Ghansham Singh vs Commissioner Of Income-Tax, Tamil Nadu on 10 March, 1981

Section 256 in The Income Tax Act, 1961 [Entire Act]

Plastic Products Ltd. vs Commissioner Of Income-Tax on 8 April, 1966