https://www.taxtmi.com/caselaws?id=20741 The court ruled against the assessee-HUF, stating that the litigation expenses incurred in a partition suit were not allowable as revenue expenditure under section 37 of the Income-tax Act, 1961. The court found that the expenses were not related to the assets of the assessee-HUF and were incurred to protect the interest of the karta in the larger HUF's assets, not the assessee-HUF's business assets. Only expenses incurred after the partition, related to the business assets of the assessee-HUF, could be allowed as deductions. en-us Thu, 08 Nov 1990 00:00:00 +0530 Tue, 17 Nov 2009 10:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20741 The court ruled against the assessee-HUF, stating that the litigation expenses incurred in a partition suit were not allowable as revenue expenditure under section 37 of the Income-tax Act, 1961. The court found that the expenses were not related to the assets of the assessee-HUF and were incurred to protect the interest of the karta in the larger HUF's assets, not the assessee-HUF's business assets. Only expenses incurred after the partition, related to the business assets of the assessee-HUF, could be allowed as deductions. Case-Laws Income Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20741