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2010 (3) TMI 445 - HC - Income TaxBusiness- Expenditure- The assessee is a registered society registered under the provisions of the Karnataka Societies Registration Act, 1960. The assessee claimed deduction of Rs. 53,826 said to have been incurred by the assessee as legal expenses to defend the case of one of its members who was involved in contempt proceedings for disobedience of the order of the Supreme Court. The Tribunal allowed the deduction. Held that- the amount had not been spent for the benefit of the association or in connection with the membership of the person. The assessee was not expected to spend amounts to defend a person who had violated the order of the Court. The amount was not deductible.
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