1966 (9) TMI 21

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....e-tax Appellate Tribunal is at the instance of the Commissioner of Income-tax, in relation to the assessment year 1953-54. The Rohtas Industries Limited, the assessee, claimed deduction of Rs. 9,062 which they incurred as expenses in connection with a case about the infringement by them of certain patent rights registered in the name of the Indian Hume Pipe Company. The assessee-company also ma....