https://www.taxtmi.com/caselaws?id=23758 The court ruled in favor of the assessee on the depreciation issue based on a previous judgment. Regarding maintenance expenditure, the court held that entertainment expenses were not allowable. Legal expenses incurred in criminal litigation were allowed as deductions if aimed at protecting the business's reputation. The court compared relevant judgments and concluded that such expenses were permissible if incurred in the ordinary course of business. The decision favored the assessee, and the reference was disposed of without costs. en-us Tue, 09 May 1989 00:00:00 +0530 Fri, 25 Dec 2009 17:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23758 The court ruled in favor of the assessee on the depreciation issue based on a previous judgment. Regarding maintenance expenditure, the court held that entertainment expenses were not allowable. Legal expenses incurred in criminal litigation were allowed as deductions if aimed at protecting the business's reputation. The court compared relevant judgments and concluded that such expenses were permissible if incurred in the ordinary course of business. The decision favored the assessee, and the reference was disposed of without costs. Case-Laws Income Tax Tue, 09 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23758