https://www.taxtmi.com/caselaws?id=9206 Section 10(2A) applies only where the refunded expenditure had earlier been allowed as a deduction in computing taxable income. For a refund of money paid under protest, the Revenue must prove from the earlier assessment records that the same amount was actually deducted and allowed; assumptions, probabilities, or conjecture are insufficient. As no evidence of a prior allowance was produced, and the surrounding circumstances did not establish an earlier deduction, the statutory precondition failed. The refunded sum therefore could not be brought to tax as business income under that provision. en-us Tue, 18 Sep 1973 00:00:00 +0530 Sat, 20 Jun 2009 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9206 Section 10(2A) applies only where the refunded expenditure had earlier been allowed as a deduction in computing taxable income. For a refund of money paid under protest, the Revenue must prove from the earlier assessment records that the same amount was actually deducted and allowed; assumptions, probabilities, or conjecture are insufficient. As no evidence of a prior allowance was produced, and the surrounding circumstances did not establish an earlier deduction, the statutory precondition failed. The refunded sum therefore could not be brought to tax as business income under that provision. Case-Laws Income Tax Tue, 18 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9206