https://www.taxtmi.com/caselaws?id=18325 The court remanded the issue of deduction under section 80-O for assessment years 1972-73 and 1973-74 back to the Tribunal for reconsideration, allowing the assessee to provide additional evidence. The court upheld the rejection of deduction for legal expenses incurred in Pakistan for the assessment year 1972-73, stating they were not related to the ongoing business. However, the court allowed development rebate on the total cost of water works, including civil works, for the assessment year 1973-74. Other issues were not pressed by the assessee, and the court disposed of the reference with specific issues remanded or answered in favor of either the Revenue or the assessee. en-us Fri, 08 Dec 1995 00:00:00 +0530 Wed, 30 Sep 2009 11:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18325 The court remanded the issue of deduction under section 80-O for assessment years 1972-73 and 1973-74 back to the Tribunal for reconsideration, allowing the assessee to provide additional evidence. The court upheld the rejection of deduction for legal expenses incurred in Pakistan for the assessment year 1972-73, stating they were not related to the ongoing business. However, the court allowed development rebate on the total cost of water works, including civil works, for the assessment year 1973-74. Other issues were not pressed by the assessee, and the court disposed of the reference with specific issues remanded or answered in favor of either the Revenue or the assessee. Case-Laws Income Tax Fri, 08 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18325