https://www.taxtmi.com/caselaws?id=8106 Legal expenses incurred to assist the prosecution of persons involved in a riot at the assessee's colliery were treated as deductible because they were made on grounds of commercial expediency and to facilitate the business indirectly. The Court drew a distinction between a merely indirect business connection and a remote connection that would fail the statutory test. As the riot had disrupted labour discipline, threatened managerial safety, and jeopardised the smooth running of the colliery, the expenditure was viewed as protecting the business environment in which income was earned and was allowable as laid out wholly and exclusively for business purposes. en-us Mon, 30 Mar 1970 00:00:00 +0530 Sat, 28 Mar 2009 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8106 Legal expenses incurred to assist the prosecution of persons involved in a riot at the assessee's colliery were treated as deductible because they were made on grounds of commercial expediency and to facilitate the business indirectly. The Court drew a distinction between a merely indirect business connection and a remote connection that would fail the statutory test. As the riot had disrupted labour discipline, threatened managerial safety, and jeopardised the smooth running of the colliery, the expenditure was viewed as protecting the business environment in which income was earned and was allowable as laid out wholly and exclusively for business purposes. Case-Laws Income Tax Mon, 30 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8106