https://www.taxtmi.com/caselaws?id=64211 Hotel receipt tax embedded in business receipts was treated as part of trading turnover, and no deduction was allowed during the period when the tax enactment was stayed because no liability had then become presently payable. Legal expenses incurred in defending prosecution for offences relating to liquor sales and food adulteration were also disallowed, as defence of proceedings arising from infringement of law was not treated as a business deduction. The commentary states that receipts forming part of business turnover remain taxable as trading receipts, and expenditure connected with such prosecutions is not deductible in computing business income. en-us Sun, 17 Apr 1988 00:00:00 +0530 Sat, 05 Feb 2011 14:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64211 Hotel receipt tax embedded in business receipts was treated as part of trading turnover, and no deduction was allowed during the period when the tax enactment was stayed because no liability had then become presently payable. Legal expenses incurred in defending prosecution for offences relating to liquor sales and food adulteration were also disallowed, as defence of proceedings arising from infringement of law was not treated as a business deduction. The commentary states that receipts forming part of business turnover remain taxable as trading receipts, and expenditure connected with such prosecutions is not deductible in computing business income. Case-Laws Income Tax Sun, 17 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64211