https://www.taxtmi.com/caselaws?id=69379 Legal expenses incurred to resist landlords' proceedings for fixation of fair rent and eviction of business premises were treated as deductible revenue expenditure under section 37 because the litigation directly affected continued occupation of the premises from which the business was carried on. The expenditure was incurred to preserve and protect the business from disruption and possible loss of income, satisfying the test of commercial expediency and being incidental to the carrying on of business. Legal charges honestly incurred for preservation of the business were therefore allowable as business expenditure, and the disallowance was not sustainable. en-us Thu, 22 Aug 1985 00:00:00 +0530 Wed, 06 Apr 2011 14:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69379 Legal expenses incurred to resist landlords' proceedings for fixation of fair rent and eviction of business premises were treated as deductible revenue expenditure under section 37 because the litigation directly affected continued occupation of the premises from which the business was carried on. The expenditure was incurred to preserve and protect the business from disruption and possible loss of income, satisfying the test of commercial expediency and being incidental to the carrying on of business. Legal charges honestly incurred for preservation of the business were therefore allowable as business expenditure, and the disallowance was not sustainable. Case-Laws Income Tax Thu, 22 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69379