Supreme Court of India
Shree Meenakshi Mills Ltd., Madurai v. Commissioner of Income-tax, Madras
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From the headnote
Income-tax Act, 1922 (II of 1922), •· 10(2)(xv)-Expendlturc tn -cun-ed for proceedings ·to prevent enforcement of order interfering with buslMss-lf admissible deduction. The assessee-mill claimed deduction under s. 10(2) (xv) of the Indian lllcomo-tax Act of the expemm incurred by It and tho costs awarded ID Government in respect of unsuccessful writ petition and appeals there from. The deduction was disallowed by the depanmental authorities, and tho question was answered against tho asaessce by tho High Court.…
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