question under reference, what is claimed by the assessee is the litigation expenses incurred by it in relation to the suit, which it had filed ... failed. That, however, will not matter because in considering whether the litigation expenses will be allowable, the result of the litigation cannot be a criterion
that unless an application made
by the respondent for grant of litigation expenses is
decided, the respondent is not even expected to file
written statement ... respondent to
file the written statement unless order granting litigation
expenses is complied with. It is not necessary to go into
the wider question whether
Kamptee firm. It was, therefore, claimed that if the litigation expenses and the remuneration paid to Mr. R. K. Saran could be claimed, they could ... further urged that even the Daga brothers could not claim the litigation expenses as admissible expenses because they had failed the suit as partners
deduction was supported by the assessee on the ground that the litigation expenses were incurred for defending and protecting its title to the estate ... trade, it was not entitled to claim the deduction of the litigation expenses as they constituted capital expenditure having been incurred to perfect its title
5592.15.odt
seeking maintenance pendente lite and litigation expenses.
4. Few facts giving rise to the present petition can be summarized
as follow ... Magistrate First Class,
Bhadrawati and the maintenance pendente lite along with litigation
expenses by the learned Civil Judge Senior Division are not the amount
dues, which
undisputedly involved huge expenses towards litigation costs,
travelling expenses, expenses for conducting auction and many other
ancillary amounts. Referring to the bye-laws ... recover additional amounts by way of costs,
compensatory costs, travelling allowance, litigation expenses, etc., he
has relied upon the following case laws, and while referring
dues, which
undisputedly involved huge expenses towards litigation costs,
travelling expenses, expenses for conducting auction and many other
ancillary amounts. Referring to the bye-laws ... recover additional amounts by way of costs,
compensatory costs, travelling allowance, litigation expenses, etc., he
has relied upon the following case laws, and while referring
dues, which
undisputedly involved huge expenses towards litigation costs,
travelling expenses, expenses for conducting auction and many other
ancillary amounts. Referring to the bye-laws ... recover additional amounts by way of costs,
compensatory costs, travelling allowance, litigation expenses, etc., he
has relied upon the following case laws, and while referring
granting an amount of Rupees Ten Lakhs
towards marriage and litigation expenses came to be rejected.
The appellant being aggrieved by that part ... order refusing
to grant marriage and litigation expenses has filed the present
appeal.
6. The learned counsel for the appellant submitted that the
learned Judge
entitled under the heading of "litigation expenses". She is
entitled for travelling expenses and other expenses in each
visit from Yavatmal to Nagpur ... expenses. Considering the heads and expenses
given, it would be in the interest of justice and appropriate
to grant Rs. 50,000/- towards litigation expenses