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1965 (3) TMI 89 - PUNJAB HIGH COURT
Extract:
.......t the legal expenses in this case were a permissible deduction under section 10(2)(xv), whereas the Income-tax Appellate Tribunal has clearly gone wrong in holding to the contrary. The question referred to us is, therefore, answered in the affirmative. There will be no order as to costs. S.K. KAPUR J.--I agree. Question answered in the affirmative.