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<h1>Expenses for defending suit against Govt not tax deductible, High Court rules. Non-allowable $1,136 in foreign income.</h1> <h3>MTT. AR. S. AR. Arunachalam Chettiar Versus Commissioner of Income Tax, Madras</h3> The High Court of Madras held that expenses for defending a suit against the Government were not deductible for income tax purposes. The sum of $1,136 was ... - The High Court of Madras ruled that expenses incurred in defending a suit filed by the Government were not deductible for income tax purposes. The sum of $1,136 was not allowable as an expenditure in computing foreign business income. The assessee was ordered to pay the Commissioner's costs of Rs. 250.