https://www.taxtmi.com/caselaws?id=37328 The expenses incurred by the assessee for litigation were found to be allowable deductions under "Income from other sources" for increasing rental income. The Tribunal's decision that the expenses were directly related to earning rental income and were allowable under section 57 of the Income-tax Act, 1961, was upheld. The judgment favored the assessee, emphasizing the substantial increase in rental income resulting from the litigation and rejecting the revenue's argument that the expenses were incidental rather than directly connected to earning rental income. en-us Wed, 16 Aug 1978 00:00:00 +0530 Mon, 29 Mar 2010 11:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37328 The expenses incurred by the assessee for litigation were found to be allowable deductions under "Income from other sources" for increasing rental income. The Tribunal's decision that the expenses were directly related to earning rental income and were allowable under section 57 of the Income-tax Act, 1961, was upheld. The judgment favored the assessee, emphasizing the substantial increase in rental income resulting from the litigation and rejecting the revenue's argument that the expenses were incidental rather than directly connected to earning rental income. Case-Laws Income Tax Wed, 16 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37328