TMI Blog1968 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-4-1968 - Judge(s) : VEERASWAMI., RAMAPRASADA RAO. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.- In respect of the assessment year 1959-60, the assessee claimed a deduction of Rs. 2,615 as legal expenses. This amount included a sum of Rs. 1,250 paid to an advocate in connection with the opening of three new bus routes. The Income-tax Officer disallowed the claim in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he expenditure incurred by payment of the lawyer's fee in getting the three route permits is expenditure of a revenue character and is entitled to deduction under section 10(2)(xv). We are unable to accept the contention. A reference to the provisions of the Motor Vehicles Act would make it clear that each route permit is a separate entity, which is granted after elaborate proceedings. Transport b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... character. Expenses incurred in registering a trade mark are quite a different matter. Before registration of a trade mark, business is carried on over a length of time and has acquired a reputation. Normally there is a business carried on when registration of a trade mark is made. There can be a trade mark even without registration. Registration of a trade mark is made in order that it may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a business; it may comprehend many other acts incidental to the carrying on of a business". In our opinion, the case of a route permit has to be viewed in the light of the provisions of the Motor Vehicles Act. Section 10(2)(xv) speaks of expenditure laid out for the purpose of a business which the assessee is carrying on. We are unable to see how, even before a permit is obtained, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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