https://www.taxtmi.com/caselaws?id=37073 The court ruled in favor of the department, disallowing legal expenses for amalgamation, litigation, and construction of staff quarters as capital expenditures. However, a deduction was allowed for the provision related to low recovery of sugar from cane, as the liability accrued at the time of purchase. en-us Fri, 14 Jul 1978 00:00:00 +0530 Fri, 26 Mar 2010 12:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37073 The court ruled in favor of the department, disallowing legal expenses for amalgamation, litigation, and construction of staff quarters as capital expenditures. However, a deduction was allowed for the provision related to low recovery of sugar from cane, as the liability accrued at the time of purchase. Case-Laws Income Tax Fri, 14 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37073