https://www.taxtmi.com/caselaws?id=25421 Legal expenses are deductible only if they have a real and sufficient connection with the earning or protection of income; a remote, indefinite, or fanciful link is not enough. The article notes that section 5(j) of the Kerala Agricultural Income-tax Act, like the corresponding provision in the Indian Income-tax Act, requires the Tribunal to assess that connection on the facts and circumstances of each case. The matter was not decided on the merits and was remitted to the Tribunal for fresh consideration in accordance with law. en-us Thu, 14 Dec 1978 00:00:00 +0530 Thu, 28 Jan 2010 15:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25421 Legal expenses are deductible only if they have a real and sufficient connection with the earning or protection of income; a remote, indefinite, or fanciful link is not enough. The article notes that section 5(j) of the Kerala Agricultural Income-tax Act, like the corresponding provision in the Indian Income-tax Act, requires the Tribunal to assess that connection on the facts and circumstances of each case. The matter was not decided on the merits and was remitted to the Tribunal for fresh consideration in accordance with law. Case-Laws Income Tax Thu, 14 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25421