https://www.taxtmi.com/caselaws?id=7041 Expenditure on litigation over alleged patent infringement was held to be deductible as a business expense because the controlling test was whether it was incurred wholly and exclusively for the business. On the facts, the litigation was brought to defend the assessee's manufactured goods and business interests, and no non-business purpose was shown. The fact that the assessee lost the litigation did not change the character of the expenditure for tax purposes, so the deduction was allowable in favour of the assessee. en-us Tue, 27 Sep 1966 00:00:00 +0530 Sun, 08 Feb 2009 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7041 Expenditure on litigation over alleged patent infringement was held to be deductible as a business expense because the controlling test was whether it was incurred wholly and exclusively for the business. On the facts, the litigation was brought to defend the assessee's manufactured goods and business interests, and no non-business purpose was shown. The fact that the assessee lost the litigation did not change the character of the expenditure for tax purposes, so the deduction was allowable in favour of the assessee. Case-Laws Income Tax Tue, 27 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7041