https://www.taxtmi.com/caselaws?id=67693 The ITAT Jaipur allowed the appeal, overturning the disallowance of legal expenses claimed by the assessee for the assessment year 1975-76. The expenses incurred in connection with an employee's fatal accident and subsequent litigation were deemed legitimate business expenses directly related to the business, as they arose during business duties. The ITAT held that the entire claim of Rs. 6,555.78 was allowable under section 37 of the IT Act, emphasizing the necessity and relevance of the expenses to safeguard the employee's interests and maintain goodwill. en-us Sat, 18 Feb 1978 00:00:00 +0530 Sat, 12 Mar 2011 13:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67693 The ITAT Jaipur allowed the appeal, overturning the disallowance of legal expenses claimed by the assessee for the assessment year 1975-76. The expenses incurred in connection with an employee's fatal accident and subsequent litigation were deemed legitimate business expenses directly related to the business, as they arose during business duties. The ITAT held that the entire claim of Rs. 6,555.78 was allowable under section 37 of the IT Act, emphasizing the necessity and relevance of the expenses to safeguard the employee's interests and maintain goodwill. Case-Laws Income Tax Sat, 18 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67693