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of <h1>Deductibility of Legal Expenses in Income-tax Cases Upheld</h1> <h3>COMMISSIONER OF INCOME-TAX, PUNJAB, JAMMU & KASHMIR AND HIMACHAL PRADESH Versus JAGATJIT DISTILLING AND ALLIED INDUSTRIES LTD.</h3> The High Court of Punjab dismissed Income-tax Cases Nos. 4 and 5 of 1957 as no question of law arose. Legal and traveling expenses incurred by the ... - The High Court of Punjab dismissed Income-tax Cases Nos. 4 and 5 of 1957 as no question of law arose. Legal and traveling expenses incurred by the assessee-company in defending a winding up petition were held deductible under section 10(2)(xv) of the Income-tax Act, following the decision in Morgan v. Tate & Lyle Ltd. No costs were awarded.
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