https://www.taxtmi.com/caselaws?id=8186 Legal expenditure incurred to challenge an order affecting an assessee's business and assessment position may be deductible where it is justified by commercial expediency and serves the purpose of protecting the business. On that reasoning, advocate's fees for a writ petition was treated as business expenditure. The text also states that replacement of petrol engines in buses with diesel engines can qualify as current repairs where the work merely preserves the working condition and utility of the existing transport vehicles without creating a separate new asset. The note concludes that both deductions were upheld under the business-purpose and current-repairs tests. en-us Tue, 17 Nov 1970 00:00:00 +0530 Wed, 01 Apr 2009 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8186 Legal expenditure incurred to challenge an order affecting an assessee's business and assessment position may be deductible where it is justified by commercial expediency and serves the purpose of protecting the business. On that reasoning, advocate's fees for a writ petition was treated as business expenditure. The text also states that replacement of petrol engines in buses with diesel engines can qualify as current repairs where the work merely preserves the working condition and utility of the existing transport vehicles without creating a separate new asset. The note concludes that both deductions were upheld under the business-purpose and current-repairs tests. Case-Laws Income Tax Tue, 17 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8186