1966 (9) TMI 21

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..... rence under section 66, clause (1) of the Indian Income-tax Act, 1922, by the Income-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 re .....

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..... ey had not mala fide committed any infringement of the alleged patent. In that view, the Appellate Tribunal was justified 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 .....

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