1966 (9) TMI 21

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..... 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 manufacture hume pipes. The Indian Hume .....

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..... d in allowing the deduction. We have disposed of today Tax Case No. 12 of 1965, involving a similar question. The question framed in the present case is : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the sum of Rs. 9,062 spent in the litigation over alleged infringement of patent rights was an expenditure allowable under section 1 .....

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