circumstances of the case, the Tribunal was justified in allowing the litigation expenses of Rs. 1,58,415 in the hands of the smaller Hindu ... case of Boorugu Nagaiah Rajanna v. CIT , held that the entire
litigation expenses claimed by the assessee should be allowed as a deduction
case, the Tribunal was justified in confirming the disallowance of litigation expenses of Rs. 1,05,019 claimed by the assessee as revenue expenditure ... this court or in anywise OSCL to meet its cost of litigation expenses, etc. The assessee claimed deduction of the said amount
That provision does not make any distinction between civil litigation and criminal litigation. In fact, expenses incurred in connection with litigation are not separately dealt ... litigation expenses incurred in litigation is not based upon the final outcome of the litigation and as also whether litigation is criminal or civil--what
litigation in respect of 549 ordinary shares and 4,402 preference shares sold during the year. The Income-tax Officer disallowed the litigation expenses ... Income-tax Officer was of the view that the litigation expenses claimed as a deduction could not be allowed under Section 12B inasmuch as they
assessee-company because of its business activities and, therefore, the litigation expenses being revenue expenditure were fully allowable. The assessee obviously resisted the suit ... litigation was to determine who would run the particular company or who should be in-charge of the running of a particular company, litigation expenses
trade, and I do not see any distinction in principle between litigation expenses incurred to defend the business premises and those incurred to defend ... Helsby Cables Ltd v. Atherton is that in determining whether litigation expenses are in a particular case capital expenditure is to see whether such expenses
Code, however, an order for payment of pendente lite maintenance and litigation expenses is not appealable; this will appear from Sections ... have been stayed for non-payment of pendente lite maintenance and litigation expenses. The Court below was of the view that it had jurisdiction
circumstances of the case, the findings of the Tribunal that litigation expenses of Rs. 2,60,619 incurred by the assessee-company in Suit ... case, the Tribunal was justified in law in disallowing the litigation expenses of Rs. 2,60,619 incurred by the assessee-company during the previous
litigation relating to the ghatwalis. There is no evidence what the litigation was, what stage it had reached, what expenses were incurred, or what ... said to have been taken to meet litigation expenses and expenses of pilgrimage. What litigation expenses does not appear, and as this
because of one of its business activities and, therefore, the litigation expenses were revenue expenditure laid out wholly and exclusively for the purpose ... business. Where the litigation expenses were incurred by the assessee for the purpose of creating, curing or completing the assessee's title
