https://www.taxtmi.com/circulars?id=8831 Legal and accountancy expenses incurred in connection with proceedings before income-tax authorities, including appeals up to the Supreme Court, are allowable as business deductions under sections 10(2)(xv) and 37(1) of the Income-tax Act when such expenditure is incidental to the trade and justified by commercial expediency to protect the assessee from excessive tax claims. en-us Wed, 01 Mar 1972 00:00:00 +0530 Fri, 27 May 2011 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8831 Legal and accountancy expenses incurred in connection with proceedings before income-tax authorities, including appeals up to the Supreme Court, are allowable as business deductions under sections 10(2)(xv) and 37(1) of the Income-tax Act when such expenditure is incidental to the trade and justified by commercial expediency to protect the assessee from excessive tax claims. Circulars Income Tax Wed, 01 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8831