https://www.taxtmi.com/caselaws?id=277295 Payments made to rival printing concerns to secure work at uniform rates were treated as revenue expenditure because they were incurred in the ordinary course of an established printing and publishing business, did not acquire the business or create an enduring asset, and were part of the commercial cost of earning profits. Subscriptions paid to schools to obtain prescription of the assessee's books were also allowable, as they were directed to canvassing custom and promoting sales rather than acquiring capital advantage. Maintenance paid under awards in favour of the karta's mother and stepmother was excluded from assessable income because the liability operated as an overriding charge before income reached the assessee. en-us Tue, 09 Oct 1945 00:00:00 +0630 Fri, 30 Nov 2018 16:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277295 Payments made to rival printing concerns to secure work at uniform rates were treated as revenue expenditure because they were incurred in the ordinary course of an established printing and publishing business, did not acquire the business or create an enduring asset, and were part of the commercial cost of earning profits. Subscriptions paid to schools to obtain prescription of the assessee's books were also allowable, as they were directed to canvassing custom and promoting sales rather than acquiring capital advantage. Maintenance paid under awards in favour of the karta's mother and stepmother was excluded from assessable income because the liability operated as an overriding charge before income reached the assessee. Case-Laws Income Tax Tue, 09 Oct 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277295