https://www.taxtmi.com/caselaws?id=18171 The High Court upheld the Income-tax Officer's decision to disallow the deduction claimed by the assessee for expenses related to illegal liquor sales, including bribes paid to officials. Relying on established precedents and emphasizing that expenses for unlawful activities are not legitimate business expenditures, the court ruled in favor of the Revenue, denying the deduction of Rs. 52,589. en-us Thu, 15 Feb 1996 00:00:00 +0530 Tue, 29 Sep 2009 13:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18171 The High Court upheld the Income-tax Officer's decision to disallow the deduction claimed by the assessee for expenses related to illegal liquor sales, including bribes paid to officials. Relying on established precedents and emphasizing that expenses for unlawful activities are not legitimate business expenditures, the court ruled in favor of the Revenue, denying the deduction of Rs. 52,589. Case-Laws Income Tax Thu, 15 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18171