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of <h1>High Court allows security charges as deductible loss from separate income source</h1> The High Court of Madras ruled in favor of the assessee, allowing security charges to be treated as a deductible loss from a separate sub-source of ... - The High Court of Madras ruled in favor of the assessee regarding the treatment of security charges as a deductible loss from a separate sub-source of income. The Tribunal's decision was upheld based on the precedent set in a similar case involving expenditure with a nexus to income generation. The judgment favored the assessee and went against the Revenue.
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