https://www.taxtmi.com/caselaws?id=25420 Legal expenses incurred for taxation work were held to be deductible under section 5(j) of the Kerala Agricultural Income-tax Act because expenditure connected with the receipt of agricultural income falls within the allowance contemplated by that provision, which was treated as materially analogous to section 10(2)(xv) of the Indian Income-tax Act, 1922. Earlier Revenue authorities did not displace the later consistent line of decisions recognising taxation-related legal expenses as admissible expenditure. No referable question of law arose from the Tribunal's refusal to refer the questions. en-us Tue, 26 May 1987 00:00:00 +0530 Thu, 28 Jan 2010 15:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25420 Legal expenses incurred for taxation work were held to be deductible under section 5(j) of the Kerala Agricultural Income-tax Act because expenditure connected with the receipt of agricultural income falls within the allowance contemplated by that provision, which was treated as materially analogous to section 10(2)(xv) of the Indian Income-tax Act, 1922. Earlier Revenue authorities did not displace the later consistent line of decisions recognising taxation-related legal expenses as admissible expenditure. No referable question of law arose from the Tribunal's refusal to refer the questions. Case-Laws Income Tax Tue, 26 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25420