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<h1>Deduction of Legal Expenses as Business Expense Allowed under Income-tax Act</h1> The High Court of Delhi allowed the deduction of Rs. 30,959 spent in a criminal case as a business expense under section 10(2)(xv) of the Indian ... Business Expenditure The High Court of Delhi ruled in favor of the assessee, allowing the sum of Rs. 30,959 spent in a criminal case against the director and employees as a deductible expense under section 10(2)(xv) of the Indian Income-tax Act, 1922. The court based its decision on a previous case where similar expenses were allowed for protecting the business's reputation. The judgment was delivered by Judges M. R. A. Ansari and Dalip K. Kapur.
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