TMI Blog2010 (2) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... cer disallowed the deduction but the Tribunal allowed deduction of Rs. 50,000. Held that- allowing the appeal, that the payment had been made to the police and rowdies to keep away from the business premises, which payments were illegal. Such illegal payment were not deductible. - 290 of 2004 - - - Dated:- 16-2-2010 - K. L. MANJUNATH and B. V. NAGARATHNA JJ. M. V. Seshachala for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Vinayaka Touring Talkies and Sri Krishna Theatre. The expenditure of Rs. 86,000 claimed spent on the above heads by the asses- see was disallowed by an order dated March 31, 1994. 4. Aggrieved by the same, the assessee filed an appeal before the Com missioner of Income-tax (Appeals)-II who concurred with the view expressed by the Assessing Officer and dismissed the appeal. Aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed by the assessee is towards payment made to the police and rowdies. If any payment made to the police illegally, it amounts to bribe and such illegal gratification cannot be considered as an allowable deduction and similarly, if any amount is paid to a rowdy as a pre cautionary measure to see that he shall not cause any disturbance in the theatre run by the assessee, the same is also an amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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